INSTITUTO TECNOLÓGICO DE SALTILLO

MAESTRÍA EN INGENIERÍA INDUSTRIAL

FUNDAMENTOS DE INGENIERÍA INDUSTRIAL

ASSIGNMENTS 3 & 4

PROBLEMAS

CATEDRÁTICO: DR. LUIS MONCAYO

ALUMNA: ING. JESSICA ANAID MELLADO TREVIÑO

GRUPO: 8-9 HRS.

PRIMER SEMESTRE / PERIODO: AGOSTO-DICIEMBRE

SALTILLO, COAH., A 20 DE SEPTIEMBRE DE 2010.

1. Tim Smunt has been asked to evaluate two machines. After some investigation, he determines

that they have the following costs. He is told to assume that

a) The life of each machine is 3 years, and

b) The company thinks it knows how to make 12% on investments no more risky than this

one.

La máquina “A” cuesta menos que la “B” en términos de PV, por lo tanto Tim Smunt debe optar

por la máquina “A”.

2. Your boss has told you to evaluate two ovens for Think the Thinkers, a gourmet sandwich shop,

after so

a) The life of each machine is 5 years

b) The company thinks it knows how to make 14% on investments no more risky than this

one.

a) Determine via present value method which machine to tell your boss to purchase.

b) What assumption are you making about the ovens?

c) What assumptions are you making in your methodology?

3. Consumer Products Corporation has a choice of three investments.- A, B and C. The following

table gives the cost of each investment as well as the cash flow of each investment.

Witch investment is "best" based on the net present value criteria, if the cost of money is 9%?

La opción C, ya que es la que tiene el rendimiento más alto.

4. The following information provides details of the costs, volume and transaction cost drivers for

a period in respect of XYZ Ltd:

Products

A B C Total

Sales and production

(units) 90,000 30,000 15,000 135,000

Raw materials usage

(units) 10 7 14 1,320,000

Direct materials cost (£) 30 40 15 4,125,000

Direct labour hours 2.5 3 1.5 337,500

Machine hours 5 3 7.5 652,500

Direct labour cost (£) 20 30 10 2,850,000

Number of production

runs 5 10 50 65

Number of deliveries 18 7 50 75

Number of receipts 50 70 700 820

Number of production

orders 45 25 60 130

Overhead costs £

Set up 75,000

Machines 1,000,000

Receiving 900,000

Packing 650,000

Engineering 750,000

Total 3,375,000

You are required to:

(a) calculate the total costs for each product if all overhead costs are absorbed on a labour hour

basis;

(b) calculate the total costs for each product, using activity based costing;

(c) calculate and list the unit product costs from your figures in (a) and (b) above to show the

differences between them and to comment briefly on any conclusions which may be drawn which

could have pricing and profit implications.

Ejemplo 1

Sesión 5

River Road Medical Clinical is thinking of investing in a sophisticated new piece of medical

equipment. It will generate $7000 per year in receipt for 5 years. What is the present value of this

cash flow? Assume an interest rate of 6%.

Ejercicio