và cơ cấu gờ là chính đáng được đánh giá cao cho một chức năng thực hiện thực sự tốt, nó đáng tin cậy, toàn diện , và không tốn kém thu thập, quy trình, và tóm tắt nội dung nhiều mảnh nhỏ của dữ liệu tài chính vào báo cáo được xác định trước. trong của chúng tôi | 150 Pricing The constraint selected is resource 2 and has 2 000 hours available for the year. Dividing 720 000 of OE by 2 000 constraint hours available we arrive at 360 per constraint hour. Finally the allocated cost is associated with individual units of product charging 360 of OE for each hour of constraint time required by a product. Product A which requires one hour of resource 2 in its production is assigned 360 of OE. In similar fashion costs are allocated to products B C and D. In Exhibit the full constraint-time-based unit cost of each of the products is calculated by adding the allocated portion of OE to the cost of raw materials. A markup of was added to arrive at initial target prices. In selecting the markup on total cost two factors were considered. First it was necessary to establish an assumed physical sales volume. Since the market potential exceeds the available capacity it was necessary to decide what products will not be sold. The accepted constraint management way of making such a decision is to rank the products in terms of their throughput per constraint unit t cu . However this technique is not useful in this case because throughput cannot be calculated until a price is known and our task here is to set the prices initially. Even if the prices had already been set using a constraint-time-based pricing technique the effect of the technique would have been to price products in such a way that they all had approximately equal throughputs per constraint Therefore the assumed volume levels were arbitrarily set at about 87 of the market potential 2 000 resource 2 hours available divided by 2 300 resource 2 hours required for market potential resulting in assumed sales of 173 174 261 and 348 units of products A B C and D respectively. Having established the assumed volumes we could then select a markup percentage that would yield approximately the same 84 000 overall profit as was the result of the traditional GAAP and .
