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The relevant cash flows are: ● The extra revenue obtained by further processing the item (incremental revenues), and ● The incremental costs of further processing. The financial decision should be to further process the item if the extra revenue exceed the incremental costs. org 39 CH AP T ER 2 – D E C IS IO N M AK IN G AN D L I N EAR PR O GRA MM IN G Example 8 CF Ltd CF Ltd manufactures two cleaning fluids, X and Y. The two fluids are manufactured in a joint process. Every 8,000 litres of materials input to the joint process produces 4,000 litre of X and 3,200 of Y.

Example 14 Cantata Cantata operates a small machine shop. Next month he plans to manufacture two products, A and B upon which the unit contribution is estimated to be £50 and £70 respectively. For their manufacture both products require inputs of machine processing time, raw materials and labour. Each unit of product A requires 3 hours of machine processing time, 16 units of raw materials and 6 hours of labour. The corresponding per unit requirements for product B are 10, 4 and 6 respectively. Cantata forecasts that next month he can make available 330 hours of machine processing time, 400 units of raw materials and 240 labour hours.

1. Identifying the optimal solution The Iso-contribution (IC line) line is plotted identifying points of equal contribution. The linear nature of the problem means that this line will be a straight line identifying an inverse relationship between the two products. The IC line is of importance because the relationship of the contribution earned by each product is constant (ie £4 for R against £8 for S). This means that the gradient of the line will remain constant as the total contribution figure gets larger or smaller.

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ACCA F5 by LSBF UK


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