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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.

It is not appropriate for making special decisions involving use of spare capacity. org CHAPTER 3 – PRICING Manufacturing Cost-Plus Method Total manufacturing cost Add profit (50% x 40) Selling price 40 20 60 2. Marginal cost-plus pricing Pricing strategy in which a profit margin is added to the budgeted marginal or variable cost of the product. Advantages ● This strategy ensures that fixed costs are covered. ● The size of the mark up can be adjusted to reflect demand. ● Maximum capacity utilisation.

Alternatively, prices can be set to reflect demand relationships between products in the line so that an overall return is achieved. Volume discounting A volume discount is a reduction in price given for purchases of large volume. The objective is to increase sales from large customers. The discount differentiates between wholesale and retail customers. The reduced cost of a large order will compensate for the loss of revenues from offering the discount. Price discrimination This is the practice of selling the same product at different prices to different customers.

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