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This is not a satisfactory course of action. The amount the customer is charged for the order should include an additional charge for the overtime required to meet the three day delivery requirement. If the additional revenue for the overtime is not credited to the production department, the additional cost for the overtime should not be charged against the production department, either. A promise to ignore the effect of the additional cost (without the offsetting revenue) is something that might be forgotten by the time the production manager's performance is reviewed. Furthermore, performance reviews are not the only use made of responsibility center reports. They are also used for internal decision-making. Charging the additional cost to the production budget without an offsetting revenue item would distort the performance reports of both the sales department and the production department.
The amount the customer is charged for the order should include an additional charge for the overtime required to meet the three day delivery requirement. If the additional revenue for the overtime is not credited to the production department, the additional cost for the overtime should not be charged against the production department.
If the order is a profitable one, the order should be accepted because that is what is best for the company as a whole. The amount the customer is charged for the order should include an additional charge for the overtime required to meet the three day delivery requirement.
The amount the customer is charged for the order should include an additional charge for the overtime required to meet the three day delivery requirement. On the expense side, the additional overtime cost should be charged to the sales department, if the sales department operates as a profit center and has expenses. The variances caused by the additional income and the additional expense will offset one another in the sales department's variance reporting. If the sales department does not operate as a profit center, then both the additional income from charging the customer for the overtime and the overtime expense should be allocated to a department that does operate as a profit center, so the variances caused by the additional income and the additional expense will offset one another.