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the motors are obtained and in the second one the assembly is realized and finalized.
Currently the company is working below its normal capacity.
The data obtained from the estimates of analytical accounting are as follows:
Como se puede observar no hay costes fijos directos asociados a ninguna de las dos fases.
Destacar tambie n, que puesto que los motores pueden venderse, la direccio n de la
empresa se esta planteando la posibilidad de no seguir procesando y vender los motores
tal y como se obtienen de la primera fase. Estudios de mercado indican que los motores
podran venderse a 400 la unidad.
Se Analizara la conveniencia de vender los motores tal y como se obtienen en la primera
fase o seguir procesando y vender las lavadoras.
SOLUCION:
Washing Machines Engine Soil
Completed
Total Unitaria Total Unitaria
ns ns
1.000 uds 600,0 1.000 uds 400,0
Sales Income
/ud /ud
600.000,0 400.000,0
20.000,0 70.000,0
= Internal Result 20,0 70,0
3,33% 17,50%
/ud /ud
As can be seen, there are no direct fixed costs associated with any of the two phases.
Also note that since the engines can be sold, the management of the company is
considering the possibility of not continue to process and sell the engines as they are
obtained from the first phase. Market studies indicate that the engines could be sold at
400 per unit.
Analyze the convenience of selling the engines as they are obtained in the first phase
or continue to process and sell the washing machines.