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House planning - practical
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Uploaded: 10.04.2011
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The practical work on discipline: "In-house planning"
Task 1. The production needs identified in the budget production, are the starting point for the budget direct labor costs. To estimate the overall cost of wages, must be the number of hours worked in production multiplied by the average hourly wage. Each kind of product passes two process stages. The first step in the production of 1 unit. Product X is spent 0.7 hours on 1 unit. Item V - 1:00, Item 2-1,2 hours. 1. In the second 2 and 4 hours, respectively. Remuneration ,,,,,,,, etc.
Task 2. Calculate the total unit cost of X, Y, Z, based on the distribution of such indirect costs as depreciation, electricity, heating and lighting, transport costs, advertising costs and safety, selecting the most appropriate allocation base. Information for the calculation is shown in Table 2.
Task 3. The company «X» produces 8000 pieces of products such as A. Exercise price - 1 800 rub. / Pcs. Average variable costs - 1 400 rub. / Pcs. Fixed costs - 1 500 000 rubles. Task: to analyze the sensitivity of profits of the enterprise to change prices if the price increases by 10%. Fixed costs increased by 880 000 rubles.
Task 4. Guide the company presented two projects to the organization of production of electric saws. Characteristics of projects are given in Table 3.Sravnit and select the most efficient variant of organizational project for production of drinking.
Task 5. The company produces electric appliances, realizing 840 units per month for the price of 200 000 rubles. Variable costs accounted for 80 000 rub. / Pcs., The fixed costs of the company - 4 000 000 rubles. per month. Take on the role of financial director of the company and answer the following question: Head of Production Department believes that the increase in spending on advertising for 1 000 000 rubles per month can give rooted tons monthly revenue from the sale of 800 000 rubles. Whether to approve increase in spending on advertising?
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2010, 8 p.
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