Two new alternatives have come up for expanding Grandmother’s Chicken Restaurant (see Solved Problem 2). They involve more automation in the kitchen and feature a special cooking process that retains the original-recipe taste of the chicken. Although the process is more capital-intensive, it would drive down labor costs, so the pretax profit for all sales (not just the sales from the capacity added) would go up from 20 to 22 percent. This gain would increase the pretax profit by 2 percent of each sales dollar through $800,000 (80,000 meals * $10) and by 22 percent of each sales dollar between $800,000 and the new capacity limit. Otherwise, the new alternatives are much the same as those in Example 4.2 and Solved Problem 2.▪ Alternative 1: Expand both the kitchen and the dining area now (at the end of year 0), raising the capacity to 130,000 meals per year. Te cost of construction, including the new automation, would be $336,000 (rather than the earlier $200,000).▪ Alternative 2: Expand only the kitchen now, raising its capacity to 105,000 meals per year. At the end of year 3, expand both the kitchen and the dining area to the 130,000 meals-per-year volume. Construction and equipment costs would be $424,000, with $220,000 at the end of year 0 and the remainder at the end of year 3. As with alternative 1, the contribution margin would go up to 22 percent. With both new alternatives, the salvage value would be negligible. Compare the cash flows of all alternatives. Should Grandmother’s Chicken Restaurant expand with the new or the old technology? Should it expand now or later?
两个新的替代品拿出来扩大祖母的鸡餐厅(见解决的问题2)。它们涉及在厨房里更多的自动化,并设有一个特殊的烹饪工艺,保留鸡的原始配方的味道。虽然过程是资本密集型的,这将压低劳动力成本,使税前利润为所有销售(不只是从添加的容量销售)将从20上升到22%。该增益将每个销售美元的2%到$ 800,000增加税前利润(80,000餐* $ 10)和$ 800,000的新的容量限制之间的每个销售美元的22%。否则,该新的替代品是多的同实施例4.2和解决的问题2英寸<br>▪选择1:展开双方的厨房和现在的用餐区(在0年年底),提高生产能力将达到130,000饭菜。特建筑成本,包括新的自动化,将是$ 336,000(而不是早期的$ 200,000)。<br>▪选择2:只展开厨房的现在,提高其能力,以每年105000份饭菜。在今年3月底,扩大双方在厨房和用餐区,以13万点的饭菜,每一年的体积。建设和设备成本将是$ 424,000,以$ 220,000在0年年底和今年在3作为年底与替代1其余部分,边际贡献将上升到22%。与这两个新的替代品,残值可以忽略不计。比较各方案的现金流。如果祖母的鸡餐厅与新的或旧的技术扩展?如果现在或以后扩大?
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