Object of research - industrial enterprise (organization «ABC»), which produces two types of products.
1. Sales of the company in December amounted to product A - 2500 and on the product B - 800 pcs. Price per unit of product A was 250 rubles. / Pcs., The product B - 1500 rub. / Pcs. Projected sales of the product in the first quarter should make monthly 3500, 4000, 4000 pcs., In the second quarter - 4000 pcs. Projected sales of the product B - 1000, 1100, 1200 pcs., The conservation of this trend in the second quarter.
2. The company management provides a quarterly increase in the price of the product A 4% compared to December, and for the product B - 50 rub. / Pcs. from the second quarter.
3. Management of the organization has established the following policy in the field of sales: 30% of monthly sales are paid in the same month, 50%, 15% and 5% - in the next. At the beginning of December, the debt on the part of customers was 750 thousand. Rub.
4. In accordance with the calculation carried out by the cost of producing the product A is 100 rub. / Pcs., The product B - 600 rub. / Pcs.
5. Stocks of finished products in stock are 6% of the monthly sales volume of the next period.
6. Inventories of raw materials make up 15% of the production requirements of next month.
7. Salaries of key staff for the manufacturing of a product A is 40 rub. / Pcs., The product B - 100 rub. / Pcs.
8. The costs associated with the delivery of finished goods to customers make up 0.6% of sales, commission dealers lined at the level of 2% of sales, the cost of packaging and packaging - 0.1% of sales, the cost of warehousing and storage set at 15% of the value of stocks of finished products.
9. Monthly expenses for advertising and market research are set at 45 and 16 thousand. Rub. respectively. The amount of funds allocated for representation expenses, fixed at a monthly 20 thousand. Rub.
10. The number of products distributed free to customers in order to increase brand awareness for the month is 40% formed by stocks of finished products.
11. Expenses for customer relationship management are set at 7% of sales. At the same time attracting new customers is allocated 65% of the total.
12. The organization buys raw materials for industrial purposes under the following conditions: 45% of monthly purchases of raw materials purchased on a prepaid basis with payments for the current month (the organization receives a discount of 1.5%); 35% and 20% of raw material purchased paid in the following month. Unpaid debts to suppliers and contractors in the beginning of December is 600 thousand. Rub.