题目翻译: G公司最近正在看P公司提出的生产产品邀请.P公司的报价比G公司变动生产成本要高,低于总成本.问在什么情况下G公司可以从购买P公司产品中获益

考点: make or buy决策  关键词:higher than   lower increase

解题思路:分析选项对利润的影响

A Sunk costs are costs that have already been incurred, and they cannot be changed by any decision made today. Thus the existence of significant sunk costs is not relevant to determining whether or not purchasing units from PatriotCo would result in increased profits.
B Whether or not GiantCo's fixed overhead remains the same, if GiantCo continues to produce the units interally at its same production level and is not able to sell the additional units purchased from PatriotCo, GiantCo's profits would not increase as a result of purchasing units from PatriotCo. The only result would be an increase in inventory. If GiantCo replaces their own internal production with units purchased from PatriotCo., Giantco's profits would decrease because the price from PatriotCo. Is higher than the variable cost to produce the units internally.
C The amount of GiantCo's administrative costs is not relevant to determining whether or not purchasing units from PatriotCo would result in increased profits.
D If the demand for the product exceeds GiantCo’s capacity, GiantCo’s profits would increase by purchasing from PatriotCo the excess units it could not produce internally. Even though the contribution margin per unit would be lower than the contribution margin per unit for internally manufactured units, each unit purchased from PatriotCo and sold would increase GiantCo’s net before-tax profits by its contribution margin. Since there would be no additional fixed costs associated with purchasing units from PatriotCo, all of the increase in the contribution resulting from the increased sales would flow to profit before tax.