INSTITUTO TECNOLGICO DE SALTILLO

MAESTRA EN INGENIERA INDUSTRIAL

FUNDAMENTOS DE INGENIERA INDUSTRIAL

ASSIGNMENTS 3 & 4
PROBLEMAS

CATEDRTICO: DR. LUIS MONCAYO

ALUMNA: ING. JESSICA ANAID MELLADO TREVIO

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 mquina A cuesta menos que la B en trminos de PV, por lo tanto Tim Smunt debe optar
por la mquina 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 opcin C, ya que es la que tiene el rendimiento ms alto.

4. The following information provides details of the costs, volume and transaction cost drivers for
a period in respect of XYZ Ltd:

Products
B

A
Sales and production
(units)
Raw materials usage
(units)
Direct materials cost ()

Total

90,000

30,000

10

14 1,320,000

30

40

15 4,125,000

Direct labour hours

Machine hours
Direct labour cost ()
Number of production
runs

2.5
5
20

3
3
30

1.5 337,500
7.5 652,500
10 2,850,000

10

50

65

Number of deliveries
Number of receipts

18
50

7
70

50
700

75
820

Number of production
orders

45

25

60

130

Overhead costs
Set up

15,000

75,000

Machines

1,000,000

Receiving

900,000

Packing

650,000

Engineering

750,000

Total

135,000

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
Sesin 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