The function of demand for the products defined by the following formula:
Where Q0 - average sales of 10 000 units. / Month.
G - seasonal factor depending on the month is:
January - 0.5
A - monthly advertising expenses, the planned Sales
Amin - the minimum allowable expenses for advertising equal to 10,000 den. u / mo.
P - price of the product, approved by management.
Pn - average market price of similar products, of 60 den. u / Pc.
α and β - elasticity of demand, respectively, on advertising and price, estimated values \u200b\u200bare determined experimentally.
The technology used includes the following standards costs per unit of production:
• labor costs (Nm) - 2 hours / pcs. finished products;
• Raw material costs (Nc) - 3 units / pcs. finished product.
In January, the standards for determining the direct expenses of the organization are:
• the basic hourly rate of pay (STOTB) - 14 den. u / h;
• the purchase price per unit of raw material (PC) - 10 monetary units / unit. materials.
Expected monthly inflation (deflation) by a factor I, in which soot¬vetstvii monthly indexed:
• salary - at a ratio of 0,2 * I;
• the price of raw materials - in a ratio of 1,0 * I.
Work schedule provides 40-hour workweek. If necessary, the number of working hours can be increased, but no more than 72 hours a week. Direct payment in this case, increases:
• In the 9 th and 10 th hours of a weekday - 15%;
• In the 11th and 12th hours of a weekday, as well as at work at all hours on Saturday - at 40%.
Overhead organization adopted constant and equal to:
• works general expenses - 30 000 monetary units / mo .;
• administrative expenses - 12 000 monetary units / month., 60% of salaries of administrative personnel (AUP), which during the plan period is not indexed.
Buy raw materials exported from the vendor organization samostoyatel¬no while rent a car. Capacity leased vehicles - 10,000 units. materials. Rent a car for one trip (the cost of transport of 10 000 units. Raw materials) - 4000 den. u
The cost of storing inventory in a warehouse of the organization:
• raw materials - 0.2 monetary units / unit. raw materials per month;
• finished products - 0,55 monetary units / pcs. finished products per month.
Available at the beginning of the plan period, the equipment allows for 40 pieces of finished products per hour. If necessary, you can purchase additional sets of equipment worth 200,000 monetary units each. Each kit allows you to make the purchased an additional 10 pieces of finished products per hour. The increase in production is achieved in the same month in which a set of equipment purchased. Selling surplus equipment is not possible. The useful life of the equipment (both existing and optional) is set to 5 years. Term po¬leznogo use their existing organization of the building is set to 20 years.
The organization uses the calculation method with buyers floating installments at a discount. A delay in receipt of funds opredelyaet¬sya by the formula:
Previously, the company obtained a long-term loan in the amount of 400,000 monetary units Payment of interest on a quarterly basis at the rate of 16% per annum. Full or partial repayment of long-term loan in the planning period is not provided. In case of lack of funds in the current account for the calculation of the operating agreement with the bank has a lending kratkosroch¬nom for 2 months at 18% per annum. Interest expense on short-term loans is carried out simultaneously with the return of the loan.