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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
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