Kontribusi laba tambahan untuk 25000 sepeda = $ 288000, setelah pajak ($ 92- $ 60
x25000x0,5)
Biaya modal dasar akan menjadi sekitar $ 100.000 setelah pajak
Pendapatan sisa tambahan setelah pajak adalah sekitar $ 188.000 per tahun dengan
investasi $ 600.000. Jadi ini adalah keuntungan yang sangat menarik
Tentu Perhitungan ini jelas hanya perkiraan saja dari incremental return karena
mengabaikan nilai waktu uang.
Under this new program, BBC would manufacture the Challengers Line of bicycles
exclusively for Hi-Value. The Challenger Line was to be a Low-cost value bicycle, sold at retail
prices under BBC’s normal product Lines. This would result in expected cannibalization of an
estimated 3,000 units but incremental sales of 25,000 units.
The terms of this proposal, however, deviate from standard practice. Hi-Value insists that
the bicycles be sold to them at a price Lower than BBC’s normal distributor prices to
preserve Hi-Value’s margins. Further, bicycles would be shipped to Hi-Value’s regional
warehouses on consignment and paid only when 120 days had elapsed or the bicycle was
shipped to a Hi-Value store, whichever occurred first. Payment would then be Net 30 days.
Relevant cost analysis revealed that the Challenger deal could be a Lucrative source of
incremental revenues, since the 25,000 additional units could be produced during plant
slack time; however, as a discount value Line, the Challenger program does not align
strategically with BBC’s best-cost provider strategy (Porter, 1980). Further, the initial capital
outlay of $787,000 for the project exceed BBC’s available resources.