La Compaa Clave produce K-104 un tipo de microprocesador de computadoras. El costo por unidad basado...
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La Compaa Clave produce K-104 un tipo de microprocesador de computadoras. El costo por unidad basado en un volumen de 10,000 unidades producidas mensualmente es: Materiales directos $3 Mano de obra directa 15 Costos indirectos Variables 6 Fijos 8 Costo por unidad $32 Clave tiene una oferta en la que le venden el inventario de las 10,000 unidades que necesita para el mes prximo por $30/u. Si acepta la oferta, la planta fsica tendr espacio ocioso que puede usarse para procesar otros productos y le permitir un ahorro de $45,000 en costos. Adems, los costos indirectos fijos por unidad se reducirn por $5. Requerido 1- Identifique (por separado) los costos pertinentes y los que no lo son cuando se evalan a la luz de esta alternativa que tiene Clave. Por qu son o no son pertinentes (relevant)? Explique. 2- Qu alternativa es mejor para la empresa: comprar o producir? Demuestre. Adems, discuta, por lo menos, un factor cualitativo que deben tomarse en cuenta en la decisin. La Compaa Clave produce K-104 un tipo de microprocesador de computadoras. El costo por unidad basado en un volumen de 10,000 unidades producidas mensualmente es: Materiales directos $3 Mano de obra directa 15 Costos indirectos Variables 6 Fijos 8 Costo por unidad $32 Clave tiene una oferta en la que le venden el inventario de las 10,000 unidades que necesita para el mes prximo por $30/u. Si acepta la oferta, la planta fsica tendr espacio ocioso que puede usarse para procesar otros productos y le permitir un ahorro de $45,000 en costos. Adems, los costos indirectos fijos por unidad se reducirn por $5. Requerido 1- Identifique (por separado) los costos pertinentes y los que no lo son cuando se evalan a la luz de esta alternativa que tiene Clave. Por qu son o no son pertinentes (relevant)? Explique. 2- Qu alternativa es mejor para la empresa: comprar o producir? Demuestre. Adems, discuta, por lo menos, un factor cualitativo que deben tomarse en cuenta en la decisin.
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