HA_Almen_ME_Storholdsforelaesning_6_2010_2011_Supplerende_praesentation

HA_Almen_ME_Storholdsforelaesning_6_2010_2011_Supplerende_praesentation

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Carsten Scheibye, 2010 1 Carsten Scheibye Carsten Scheibye CBS CBS Supplerende Supplerende præsentation på præsentation på F6 F6
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Carsten Scheibye, 2010 2 Virksomhed Virksomhed X X X laver blandt andet notebooks, X200 eksempelvis X er interesseret i at vide noget om de variable omkostninger indenfor en tidshorisont på 3 måneder På den baggrund ønsker de at se på MC, TVC og AVC
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Carsten Scheibye, 2010 Oplysninger til Oplysninger til kalkulebrug kalkulebrug 3
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Carsten Scheibye, 2010 MC Komponenter Konstant Aftagende Spring ved 40.001 + - Spring ved 20.001 - - 4 MC Komponenter X 200 Osv. indtil antaget maksimalkapacitet Alle 4 antagelser er mulige. Vi har blot valgt en
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Carsten Scheibye, 2010 5 MC ”Barebones” MC ”Barebones” Et punkt ved ca. -1.200.000 X 200
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Carsten Scheibye, 2010 6 MC ”Tillægsprodukter” & MC Distributionsomkostninger MC Osv. indtil antaget maksimalkapacitet X 200
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Carsten Scheibye, 2010 7 MC Grundløn og ”Overarbejde” MC Grundløn og ”Overarbejde” X 200
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Carsten Scheibye, 2010 Lodret (vertikal) summation
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Unformatted text preview: • Minimum 4-5 interessante intervaller • Og så med eller uden ”tillægsprodukter” 8 MC Total MC Uden “Tillægsprodukter” Vertikal summation MC = 230 +225 +1.600+2.500 = 4555 Q=<18.000 MC = 273 +225 +1600 + 2500 = 4.598 18.000< Q < 25.000 MC = 273 +225 -1.198.400 + 2500 = -1.195.402 Q = 25.000 MC = 273 +225 +1400 + 2500 = 4.398 25.000< Q < 40.000 MC = 273 +225 +1400 + 2437,5 = 4.335,5 40.000 =< Q < 60.000 Carsten Scheibye, 2010 MC til TVC – Del 1 • Q =< 18.000 • MC = 4.555 • TVC = 4.555*Q • 18.000<Q<25.000 • MC = 4.598 • TVC = 4.598*(Q-18.000) +4.555*18.000 • TVC = 4.598 *Q – 774.000 9 Carsten Scheibye, 2010 10 MC til TVC – Del 2 • Q = 25.000 • Vi ved, at TVC indtil 25.000 TVC= 4.598 *Q – 774.000 • Så TVC ved Q = 24.999 er 4.598 * 24.999 – 774.000 = 114.171.402 • Altså Q = 25.000 må være • 114.171.402 + MC 25.000 114.171.402 – 1.195.402 = 112.976.000...
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This note was uploaded on 11/12/2011 for the course ECON 101 taught by Professor Bluth during the Spring '08 term at Copenhagen Business School.

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HA_Almen_ME_Storholdsforelaesning_6_2010_2011_Supplerende_praesentation

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