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Bob Mogi

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Submitted By mgualtie
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1- A diferença no aumentos dos custos gerais se explica pela diminuição na produção de peças, como esses gastos não são diretos eles tem um impacto cada vez mair por unidade

2- Idem anterior

3- Materiais é custo varíavel, se eu aumento a quantidade gasto mais e vice versa.
MO Direta é custo fixo, eu irei pagar o trabalhador pelas horas trabalhadas independente de quantas peças ele produzir, para ter a melhor relação custo benefício não posso deixar a fábrica ociosa
Gastos gerais são custos fixos, idependem da variação na produção das peças

4- A primeira decisão sim, pois ele tinha melhor preço do que estava sendo ofertado pelos fornecedores
Na segunda proposta ele errou, porque ao comprar do fornecedor ele irá continuar tendo custos gerais e de mão de obra que irão onerar todos os outros componentes

5- Se ele tomar a decisão que parece mais lógica que é comprar dos fornecedores, ele deveria então fechar a fábrica, ou redimensionar, porém ele não irá conseguir ter custos competitivos
Pela queda na demanda, comprar dos fornecedores parece ser a melhor alternativa, porém se ele comprar só do 102 e 105 sem fazer nada, os custos dos outros componentes irá disparar.

6 -O componente 103, porque para produzir mais 2000 unidades ele precisa abrir 48 horas de produção, o ideal é que ele mantenha a fábrica em plena capacidade, senão ele perde dinheiro para fazer isso ele pode usar exatamente as 48 horas que ele usa para produzir o componente 103, além disso o 103 é o mais próximo do valor que o fornecedor está cobrando, por isso ele seria o componente idela para ser pedido.

7- Manteria a decisão anterior, pelas contas apresentadas na primeira aba, o custo das horas extras é maior do que a diferença de preço que eu pago para comprar do fornecedor.

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