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    Procesul de Decizie Si Informatii Relevante

    Uploaded by

    Paul Tender
    This document summarizes cost and production information for two desk models. It shows the selling price, costs including direct materials, labor and overhead allocated based on machine hours for each model. Model 19 has a higher selling price and contribution margin per unit but Model 14 requires fewer machine hours. It also provides one-time equipment upgrade or replacement costs and budgets for two food products with details on revenue, variable costs and monthly fixed costs allocated to each.

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    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    Procesul de Decizie Si Informatii Relevante

    Uploaded by

    Paul Tender
    30 views4 pages
    This document summarizes cost and production information for two desk models. It shows the selling price, costs including direct materials, labor and overhead allocated based on machine hours for each model. Model 19 has a higher selling price and contribution margin per unit but Model 14 requires fewer machine hours. It also provides one-time equipment upgrade or replacement costs and budgets for two food products with details on revenue, variable costs and monthly fixed costs allocated to each.

    Original Description:

    porcesul de decizie - contabilitate manageriala

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    This document summarizes cost and production information for two desk models. It shows the selling price, costs including direct materials, labor and overhead allocated based on machine hours for each model. Model 19 has a higher selling price and contribution margin per unit but Model 14 requires fewer machine hours. It also provides one-time equipment upgrade or replacement costs and budgets for two food products with details on revenue, variable costs and monthly fixed costs allocated to each.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    30 views4 pages

    Procesul de Decizie Si Informatii Relevante

    Uploaded by

    Paul Tender
    This document summarizes cost and production information for two desk models. It shows the selling price, costs including direct materials, labor and overhead allocated based on machine hours for each model. Model 19 has a higher selling price and contribution margin per unit but Model 14 requires fewer machine hours. It also provides one-time equipment upgrade or replacement costs and budgets for two food products with details on revenue, variable costs and monthly fixed costs allocated to each.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    You are on page 1of 4

    Selling price

    Costs
    Direct material
    Direct manufacturing labor
    Variable manufacturing overhead*
    Fixed manufacturing overhead*
    Marketing (all variable)
    Total cost
    Operating income
    *Allocated on the basis of machine-hours.

    Per Unit
    Model 19 Model 14
    $100.00
    $70.00
    28.00
    15.00
    25.00
    10.00
    14.00
    92.00
    $ 8.00

    13.00
    25.00
    12.50
    5.00
    10.00
    65.50
    $ 4.50

    One-time equipment costs


    Variable manufacturing cost per desk
    Remaining useful life of equipment (years)
    Terminal disposal value of equipment

    Upgrade
    $3,000,000
    $150
    3

    Replace
    $4,800,000
    $75
    3

    Della's Delight
    Bonny's Bourbon
    Total available per day

    Revenue per batch


    Variable cost per batch
    Contribution margin per batch
    Monthly fixed costs
    (allocated to each product)

    Department Minutes
    Mixing
    Filling
    Baking
    30
    0
    10
    15
    15
    15
    660
    270
    300
    Della's Bonny's
    Delight Bourbon
    $ 475 $ 375
    175
    125
    $ 300 $ 250
    $18,650

    $22,350

    DATE INIIALE

    Pret de vnzare
    Costuri
    Materii prime directe
    Manoper de producie direct
    Cheltuieli generale variabile de producie*
    Cheltuieli generale fixe de producie*
    Marketing (all variable)
    Total cost
    Profit din exploatare

    Pe unitate
    Model 19 Model 14
    $100.00
    $70.00
    28.00
    15.00
    25.00
    10.00
    14.00
    92.00
    $ 8.00

    13.00
    25.00
    12.50
    5.00
    10.00
    65.50
    $ 4.50

    *Repartizat pe baza orelor main

    ANALIZA STRUCTURII PRODUCEI


    PRET DE VNZARE
    COST VARIABIL PE UNITATE
    CONTRIBUIA MARGINAL PE UNITATE
    UTILIZAREA ORELOR MAIN PE UNITATEA DE PRODUS
    CONTRIBUIA MARGINAL PE OR-MAIN

    Model 19 Model 14
    $100.00
    $70.00
    82.00
    60.50
    18.00
    9.50
    1
    2
    18
    19

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