POBLEMAS DE EJEMPLO - Costos para los cuatro Planes de Produccin

Pronostico de la Demanda
Numero de das hbiles

January
1800
22

February
1500
19

March
1100
21

April
900
21

Costos
Materiales
Costo de mantener de inventario
Costo marginal de inventario agotado
Costo marginal de la subcontratacin
Costo de contratacin y capacitacin
Costo de despido
Horas de trabajo requeridas
Costo de tiempo regular
Costo de tiempo extra

$100.00 $ por uidad

$1.50 $ por unidad por mes
$5.00 $ por unidad por mes
$20.00 $ por unidad
$200.00 $ por trabajador
$250.00 $ por trabajador
5.0 $ por unidad
$4.00 $ por hora
$6.00 $ por hora

INVENTARIOS
Inventario inicial
Inventario de seguridad
Cul es el costo de cada una de las siguientes estrategias de produccin?.
a) Producir exactamente para cubrir la demanda: Variar la fuerza de tabajo.
Suponiendo que la fuerza de trabajo inicial equivale a los requerimientosdel primer mes
b) Fuerza de trabajo constante: Variar el inventario , Suponer una fuerza de trabajo de 10 trabajadores
c) Fuerza de trabajo constante de 10 trabajdores. Utilizar la subcontratacin.
d) Fuerza de trabajo constante de 10 Trabajadores, Utilizar tiempo extra.

0 trabajadores

May
1100
22

June
1600
20

Totals
8000
125

February

March

April

May

June

Totals

1500
19

1100
21

900
21

1100
22

1600
20

8000
125

April
275
900
225
850
225

May
225
1,100
275
1,150
275

June
275
1,600
400
1,725
400

Production Plan 1: Exact Production; Vary Workforce

January February
March
April
1,850
1,425
1,000
850
9,250
7,125
5,000
4,250
22
19
21
21
176
152
168
168
53
47
30
25
0
0
0
0
$0
$0
$0
$0
0
6
17
5
$0
$1,500
$4,250
$1,250
$37,000
$28,500
$20,000
$17,000

May
1,150
5,750
22
176
33
8
$1,600
0
$0
$23,000

June
1,725
8,625
20
160
54
21
$4,200
0
$0
$34,500
Total Cost

Beginning Inventory
Demand Forecast
Number of Working Days by Month
Inventario de seguridad
Costs
Materials
Inventory holding cost
Marginal cost of stockout
Marginal cost of subcontracting
Hiring and training cost
Layoff cost
Labor hours required per unit
Straight-line cost (first eight hours each day)
Overtime cost (time and a half)
Horas regulares por dias
Aggregate Production Planning Requirements

$100.00 $ per unit

$1.50 $ per unit per month
$5.00 $ per unit per month
$20.00 $ per unit ($120 less $100 material cost)
$200.00 $ per worker
$250.00 $ per worker
5.0 $ per unit
$4.00 $ per hour
$6.00 $ per hour
8 Por dia

January
400
1,800
450
1,850
450
1180

Beginning Inventory
Demand Forecast
Safety Stock (.25 x Demand Forecast)
Production Requirement
Ending Inventory
Requerimiento de Prod. mas Bajo
Costs of Four Production Plans

Production Requirement
Production Hours Required
Working Days per Month
Hours per Month per Worker
Workers Required
New Workers Hired
Hiring Cost
Workers Laid Off
Layoff Cost (Workers Laid Off x $250)
Straight Time Cost

January
400
1800
22
25%

February
450
1,500
375
1,425
375
Dias

March
375
1,100
275
1,000
275
19

Total

$5,800
$7,000
$160,000
$172,800

Production Plan 2: Constant Workforce; Vary Inventory and Stockout

Beginning Inventory
Working Days per Month
Production Hours Available (Working Days per
Month x 8 Hr./Day x 40 Workers)*

Actual Production (Production Hours Available/5

Hr./Unit)

Demand Forecast (From Exhibit 14.4)

Ending Inventory (Beginning Inventory + Actual
Production - Demand Forecast)

Shortage Cost (Units Short x $5)

Safety Stock (From Exhibit 14.4)
Units Excess (Ending Inventory - Safety Stock)
Inventory Cost (Units Excess x $1.50)
Straight Time Cost

January February
400
8
22
19

March
-276
21

April
-32
21

May
412
22

June
720
20

7040

6080

6720

6720

7040

6400

1408

1216

1344

1344

1408

1280

1800

1500

1100

900

1100

1600

-276

-32

412

720

400

$0
450
0
$0
$28,160

$1,380
375
0
$0
$24,320

$160
275
0
$0
$26,880

$0
225
187
$281
$26,880

$0
275
445
$668
$28,160

$0
400
0
$0
$25,600

$948
$160,000

Total Cost

162,488

*(Sum of Production Requirement in Exhibit 14.4 x 5

hr./unit)/(Sum of Production Hours Available x 8 hr./day)
= (8,000 x 5)/(125 x 8) = 40

Production Plan 3: Constant Low Workforce; Subcontract

Production Requirement
Working Day per Month
Production Hours Available (Working Day x 8
Hrs./Day x 25 Workers)*
Actual Production (Production Hours Available/5
hr.per Unit)
Units Subcontracted (Production Requirement Actual Production)

Total

January February
1,850
1,425
22
19

March
1,000
21

April
850
21

Cantidad de trab.
May
June
1,150
1,725
22
20

$1,540

25
Total

4,400

3,800

4,200

4,200

4,400

4,000

880

760

840

840

880

800

970

665

160

10

270

925

Subcontracting Cost (Units Subcontracted x $20)

$19,400

$13,300

$3,200

$200

$5,400

$18,500

$60,000

Straight Time Cost

$17,600

$15,200

$16,800

$16,800

$17,600

$16,000

$100,000

Total Cost

$160,000

*Minimum production requirement. In this example,

April is minimum of 850 units. Number of workers
required for April is (850 x 5)/(21 x 8) = 25

Production Plan 4: Constant Workforce; Overtime

Beginning Inventory
Working Days per Month
Production Hours Available (Working Days x 8
Hr./Day x 38 Workers)

Regular Shift Production (Production Hours

Available / 5 hrs. per Unit)

Demand Forecast (From Exhibit 14.4)

Units Available before Overtime (Beginning
Inventory + Regular Shift Production - Demand
Forecast)

Units Overtime

January February
400
0
22
19

March
0
21

April
177
21

Cant de Trabaj
May
June
554
792
22
20

6,688

5,776

6,384

6,384

6,688

6,080

1,338

1,155

1,277

1,277

1,338

1,216

1,800

1,500

1,100

900

1,100

1,600

-62

-345

177

554

792

408

62

345

Overtime Cost (Units Overtime x $6/Hr x 5 hr./Unit)

$1,860

$10,350

$0

$0

$0

$0

Safety Stock (From Exhibit 14.4)

Units Excessive (Units Available before Overtime -

450

375

275

225

275

400

Safety Stock)

Inventory Cost (Units Excessive x $1.50)

Straight Time Cost

329

517

$0
$26,752

$0
$23,104

$0
$25,536

$494
$25,536

$776
$26,752

$12
$24,320
Total Cost

38
Total
125

8000

$12,210

$1,281
$152,000
$165,491

Exhibit 16.7 Actual Demand Requirement for Full-Time Direct Employees and Full-Time-Equivalent (FTE) Part-Time Employees

Days
Full-time employees
Full-time days*
Full-time-equivalent
part-time employees
FTE days

Jan.
22
66
1,452

Feb.
20
28
560

Mar.
21
130
2,730

Apr.
22
90
1,980

May
21
195
4,095

Jun
20
290
5,800

Jul
21
325
6,825

Aug
21
92
1,932

Sep
21
45
945

Oct
23
32
736

Nov
18
29
522

Dec
22
60
1,320

41

75

72

68

72

302

576

72

68

84

27

902

1,500

1,512

1,496

1,512

6,040

12,096

1,512

1,564

1,512

594

* Full-time Days are derived by multiplying the number of days in each month by the number of workers.

Exhibit 16.8 Monthly Requirement for Full-Time Direct-Labor Employees (Other than Key Personnel) and Full-Time-Equivalent Part-Time Employees

600equivalent employees required

Full-time
500
400
300
200
100
0
Jan.

Feb.

Mar.

Apr.

May

Jun

Jul

PTE part-time

Aug

Sep

Oct

Nov

Dec

Full-time

Exhibit 16.9 Three Possible Plans for the Parks and Recreation Department
Alternative 1: Maintain 116 full-time regular direct workers, Schedule work during off-seasons to level workload throught the
year. Continue to use 120 full-time-equivalent (FTE) part-time employees to meet high demand periods.

Costs
116 full-time regular employees
120 part-time employees
Total cost = $2,751,619

Days per Year

Hours (Employees
(Exhibit 14.8)
x Days x 8 hours)
252
233,856
252
241,920

Wages
(FT, $4.45; PT,
Fringe Benefits
Adm. Cost
$4.03)
(FT, 17%; PT, 11%) (FT, 20%; PT, 25%)
$1,040,659
$176,912
$208,132
$974,938
$107,243
$243,734
$2,015,597
$284,155
$451,866

Alternative 2: Maintain 50 full-time regular direct workers and the present 120 FTE part-time employees. Subcontract jobs

Total
252
28,897

30,240

releasing 66 full-time regular employees. Subcontract cost, $1,100,000

Costs
50 full-time employees
120 FTE part-time employees
Subconstracting Cost
Total Cost = $3,040,443

Days per Year

Hours (Employees
(Exhibit 14.8)
x Days x 8 hours)
252
100,800
252

241,920

Wages
(FT, $4.45; PT,
Fringe Benefits
Adm. Cost
Subcontract
$4.03)
(FT, 17%; PT, 11%) (FT, 20%; PT, 25%)
Cost
$448,560
$76,255
$89,712
$1,100,000
$974,938
$1,423,498

$107,243
$183,498

Alternative 3: Subcontract all jobs previously by 116 full-time regular employees. Subcontract cost $ 1,600,000.
Subcontract all jobs previously performed by 120 full-time-equivalent part-time employees. Subcontract cost $1,850,000
Costs
0 full-time employees
0 part-time employees
Subcontract full-time jobs
Subcontract part-time jobs
Total Cost

Subcontract Cost

$1,600,000
$1,850,000
$3,450,000

Wages
Fringe Benefits
Administrative costs
Subcontracting, full-time jobs
Subcontracting, part-time jobs
Total

$2,015,597
$284,155
$451,867
$2,751,619

$1,423,498
$183,498
$333,447
$1,100,000
$3,040,443

Alternative 3:
Subcontracting Jobs
Formerly Performed by 116
Direct Labor Full-Time
Employees and 120 FTE
Part-Time Employees

Alternative 2: 50 Full-Time
Direct Labor Employees,
120 Full-Time Equivalent
Part-Time Employees,
Subcontracting

Alternative 1: 116 FullTime Direct Labor

Employees, 120 Full-Time
Equivalent Part-Time
Employees

Exhibit 16.10 Comparison of Costs for All Three Alternatives

$1,600,000
$1,850,000
$3,450,000

$243,734
$333,446

$1,100,000