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{"sheet":"OPERATIVE","index":0,"n_rows":38,"n_cols":15,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
["sales","EI","BI","prod",null,null,null,null,"sales budget"]
[700,120,120,{"$f":"A2+B2-C2","v":700},null,"WE DO NOT HAVE ",null,null,"V","p per unit"]
[4800,1100,850,{"$f":"A3+B3-C3","v":5050},null,"ANY CONSTRAINTS OR LIMITING FACTORS",null,null,700,90,{"$f":"I3*J3","v":63000}]
[600,80,200,480,null,"WE ASSUME THAT PRODUCTION PLAN AS DERIVED BY SALES BUDGET IS FEASIBLE",null,null,4800,12.75,{"$f":"I4*J4","v":61200}]
[1400,250,380,1270,null,null,null,null,600,25,15000]
[null,null,null,null,null,null,null,null,1400,58,81200]
[null,null,"raw mat consumption for production",null,null,null,null,null,null,null,{"$f":"SUM(K3:K6)","v":220400}]
[null,"prod","st ph kg","p","tot kg","tot value"]
["A",700,5,2.1,{"$f":"B9*C9","v":3500},{"$f":"C9*D9*C18","v":7350}]
["B",5050,1.3,2.1,{"$f":"B10*C10","v":6565},{"$f":"C10*D10*C19","v":13786.500000000002}]
["C",480,4,2.1,1920,{"$f":"C11*D11*C20","v":4032}]
["D",1270,2.8,2.1,3556,{"$f":"C12*D12*C21","v":7467.5999999999995}]
[null,"cons","EI","BI",{"$f":"SUM(E9:E12)","v":15541},{"$f":"SUM(F9:F12)","v":32636.1},"tot cons"]
["purchases",{"$f":"E13","v":15541},850,1200,{"$f":"B14+C14-D14","v":15191},{"$f":"E14*D9","v":31901.100000000002},"tot purchases"]
[null,null,null,null,"LOWER BECAUSE  BI >EI"]
[null,null,"direct labour budet"]
["P","SALES","production","phisical std",null,"h tot","p st","tot costs",null," total fixed costs"]
[90,700,700,3.2,null,{"$f":"C18*D18","v":2240},16.2,{"$f":"F18*G18","v":36288}]
[12.75,4800,5050,0.4,null,{"$f":"C19*D19","v":2020},14.4,{"$f":"F19*G19","v":29088}]
[25,600,480,0.8,null,{"$f":"C20*D20","v":384},14.4,{"$f":"F20*G20","v":5529.6}]
[58,1400,1270,2.4,null,{"$f":"C21*D21","v":3048},16.2,{"$f":"F21*G21","v":49377.599999999999}]
[null,null,null,null,null,{"$f":"SUM(F18:F21)","v":7692},null,{"$f":"SUM(H18:H21)","v":120283.20000000001},null,40000]
[]
[null,null,"budget production variable costs"]
[null,null,{"$f":"F13+H22","v":152919.30000000002},"SUM OF RAW MATERIAL CONSUMPTION AND DIRECT LABOR  "]
[]
[null,"???","COGS","variable approach","FULL APPROACH",null,{"$f":"C25+(J34-K34)*I34+(J35-K35)*I35+(J36-K36)*I36+(J37-K37)*I37","v":159006},null,"full approach",{"$f":"O34*B18+O35*B19+O36*B20+O37*B21","v":200607.66406656266},null,"VERIFY THAT IS EQUAL TO FCU MULTIPLIED BY SALES"]
[null,null,"consumption RM","+","consumption RM","+",null,null,{"$f":"C25+J22+(J34-K34)*O34+(J35-K35)*O35+(J36-K36)*O36+ (J37-K37)*O37","v":200607.66406656266}]
[null,null,"labour","+","labour","+"]
[null,null,"(BI-EI)*CVU",null,"FIXED COSTS",null,"VERIFY THAT IS EQUAL TO CVU MULTIPLIED BY SALES"]
[null,null,null,null,"(BI-EI)*FCU"]
[null,null,null,null,null,null,{"$f":"I34*B18+I35*B19+I36*B20+I37*B21","v":159006}]
[null,null,null,"pstRM",null,"pstRM","q st","p st","CVU","BI","EI","SHARE OF FIXED COSTS","SHARE PER UNIT","SHARE PER UNIT","FULL COST PER UNIT"]
[null,null,"A",5,null,2.1,3.2,16.2,{"$f":"(D34*F34)+(G34*H34)","v":62.34},120,120,{"$f":"($J$22/$F$22)*F18","v":11648.465938637546},{"$f":"L34/C18","v":16.640665626625065},{"$f":"($J$22/$F$22)*D18","v":16.640665626625065},{"$f":"I34+M34","v":78.980665626625068}]
[null,null,"B",1.3,null,2.1,0.4,14.4,{"$f":"(D35*F35)+(G35*H35)","v":8.490000000000002},850,1100,{"$f":"($J$22/$F$22)*F19","v":10504.420176807072},{"$f":"L35/C19","v":2.0800832033281331},{"$f":"($J$22/$F$22)*D19","v":2.0800832033281331},{"$f":"I35+M35","v":10.570083203328135}]
[null,null,"C",4,null,2.1,0.8,14.4,{"$f":"(D36*F36)+(G36*H36)","v":19.920000000000002},200,80,{"$f":"($J$22/$F$22)*F20","v":1996.8798751950078},{"$f":"L36/C20","v":4.1601664066562662},{"$f":"($J$22/$F$22)*D20","v":4.1601664066562662},{"$f":"I36+M36","v":24.080166406656268}]
[null,null,"D",2.8,null,2.1,2.4,16.2,{"$f":"(D37*F37)+(G37*H37)","v":44.76},380,250,{"$f":"($J$22/$F$22)*F21","v":15850.234009360374},{"$f":"L37/C21","v":12.480499219968799},{"$f":"($J$22/$F$22)*D21","v":12.480499219968799},{"$f":"I37+M37","v":57.240499219968797}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L34:L37)","v":40000}]

{"sheet":"P AND L","index":1,"n_rows":33,"n_cols":12,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["DIRECT","A","B","C","D","TOT"]
["SALES",{"$f":"OPERATIVE!K3","v":63000},{"$f":"OPERATIVE!K4","v":61200},{"$f":"OPERATIVE!K5","v":15000},{"$f":"OPERATIVE!K6","v":81200},{"$f":"SUM(B2:E2)","v":220400}]
["variable COGS"]
["RM consumption",{"$f":"OPERATIVE!F9","v":7350},{"$f":"OPERATIVE!F10","v":13786.500000000002},{"$f":"OPERATIVE!F11","v":4032},{"$f":"OPERATIVE!F12","v":7467.5999999999995},{"$f":"SUM(B4:E4)","v":32636.1}]
["labour",{"$f":"OPERATIVE!H18","v":36288},{"$f":"OPERATIVE!H19","v":29088},{"$f":"OPERATIVE!H20","v":5529.6},{"$f":"OPERATIVE!H21","v":49377.599999999999},{"$f":"SUM(B5:E5)","v":120283.20000000001}]
["BI-EI",{"$f":"(OPERATIVE!J34-OPERATIVE!K34)*OPERATIVE!I34","v":0},{"$f":"(OPERATIVE!J35-OPERATIVE!K35)*OPERATIVE!I35","v":-2122.5000000000005},{"$f":"(OPERATIVE!J36-OPERATIVE!K36)*OPERATIVE!I36","v":2390.4},{"$f":"(OPERATIVE!J37-OPERATIVE!K37)*OPERATIVE!I37","v":5818.8},{"$f":"SUM(B6:E6)","v":6086.7}]
["TOT COCG",{"$f":"B4+B5+B6","v":43638},{"$f":"C4+C5+C6","v":40752},{"$f":"D4+D5+D6","v":11952},{"$f":"E4+E5+E6","v":62664},{"$f":"F4+F5+F6","v":159006.00000000003}]
["CONTRIBUTION MAR",{"$f":"B2-B7","v":19362},{"$f":"C2-C7","v":20448},{"$f":"D2-D7","v":3048},{"$f":"E2-E7","v":18536},{"$f":"F2-F7","v":61393.999999999971}]
["COMMON FIXED COSTS",null,null,null,null,40000]
["NET OP MARGIN",null,null,null,null,{"$f":"F8-F9","v":21393.999999999971}]
[]
["FULL","A","B","C","D","TOT"]
[null,63000,61200,15000,81200,220400]
["FULL COGS"]
["RM consumption",7350,13786.5,4032,7467.6,32636.1]
["labour",36288,29088,5529.6,49377.599999999999,120283.2]
["FIXED COSTS (SHARE)",{"$f":"OPERATIVE!L34","v":11648.465938637546},{"$f":"OPERATIVE!L35","v":10504.420176807072},{"$f":"OPERATIVE!L36","v":1996.8798751950078},{"$f":"OPERATIVE!L37","v":15850.234009360374},{"$f":"SUM(B17:E17)","v":40000}]
["BI-EI",{"$f":"(OPERATIVE!J34-OPERATIVE!K34)*OPERATIVE!O34","v":0},{"$f":"(OPERATIVE!J35-OPERATIVE!K35)*OPERATIVE!O35","v":-2642.5208008320337},{"$f":"(OPERATIVE!J36-OPERATIVE!K36)*OPERATIVE!O36","v":2889.6199687987523},{"$f":"(OPERATIVE!J37-OPERATIVE!K37)*OPERATIVE!O37","v":7441.264898595944},{"$f":"SUM(B18:E18)","v":7688.3640665626626},null,null,{"$f":"C6-C18","v":520.02080083203327}]
["TOT COCG",{"$f":"SUM(B15:B18)","v":55286.465938637542},{"$f":"SUM(C15:C18)","v":50736.399375975037},{"$f":"SUM(D15:D18)","v":14448.099843993759},{"$f":"SUM(E15:E18)","v":80136.698907956306},{"$f":"SUM(B19:E19)","v":200607.66406656263}]
["GROSS IND MARGIN",{"$f":"B13-B19","v":7713.5340613624576},{"$f":"C13-C19","v":10463.600624024963},{"$f":"D13-D19","v":551.90015600624065},{"$f":"E13-E19","v":1063.3010920436936},{"$f":"SUM(B20:E20)","v":19792.335933437353}]
["NET OP MARGIN"]
[]
["INCOME VARIANCE",{"$f":"F10-F20","v":1601.6640665626182},{"$f":"C18-C6","v":-520.02080083203327},"full REDUCES COSTS MORE THAN DIRECT",null,null,null,null,"FULL BETTER!"]
["direct VS full","in fav DIR",{"$f":"D18-D6","v":499.21996879875223},"full INCREASES COSTS MORE THAN DIRECT",null,null,null,null,"DIRECT BETTER!"]
[null,null,{"$f":"E18-E6","v":1622.4648985959439},"full INCREASES COSTS MORE THAN DIRECT",null,null,null,null,"DIRECT BETTER!"]
[null,null,{"$f":"SUM(C23:C25)","v":1601.6640665626628}]
[null,null,null,null,null,null,null,null,null,null,null,"A IRRILEVANT"]
[null,null,"EI > BI","WITH FULL HIGHER NET OP BECAUSE WE DEFER MORE COSTS",null,null,null,null,null,null,null,"ONLY FOR B PRODUCT"]
[null,null,"EI < BI","WITH DIRECT HIGHER OP INCOME BECAUSE WE UPLOAD LOWER COSTS",null,null,null,null,null,null,null,"C AND D"]
[]
["FULL VS DIRECT"]
["with full, manager can be demotivated if allocation of fixed costs does not follow correct rules (in the sense that allocation does not reflect the use of common resources) "]
["on the other hand, he can be stimulated/encouraged to produce more and more units (even though un-sold) because by postponing costs of unsold units (higher value  with full) net operating income increases "]

{"sheet":"LIMITING FACTOR","index":2,"n_rows":50,"n_cols":14,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
["what happens with limiting factors?"]
["VERIFY FEASIBILITY"]
[]
["NOTE THAT PRICE OF B IS LOWER AND SALES HIGHER"]
[]
["production plan as derived by sales "]
["sales","ei","bi","production"]
[700,120,120,{"$f":"A8+B8-C8","v":700},"A"]
[6000,1100,850,{"$f":"A9+B9-C9","v":6250},"B"]
[600,80,200,480,"C"]
[1400,250,380,1270,"D"]
[]
[]
["required hours"]
[]
["st"]
[3.2,{"$f":"A17*D8","v":2240}]
[0.4,{"$f":"A18*D9","v":2500}]
[0.8,384]
[2.4,3048]
[null,{"$f":"SUM(B17:B20)","v":8172},">",8000,"available"]
[]
["what can we do? How can we choose among different products?"]
["a way to take decision is to employ the production capacity in the more convenient products selected on the basis of CONTRIBUTION MARGIN PER LIMITING FACTOR."]
["IT' S A WAY TO DEFINE THE OPTIMAL PRODUCTION MIX WHEN PRODUCTION IS CONSTRAINED BY A SCARCE RESOURCE"]
[]
["CALCULATION OF CONTRIBUTION MARGIN (PER UNIT) PER LIMITING FACTORS "]
[null,"P","p st RM","st q RM","pst Lab","st q Lab","C m per unit","Cm per unit per limiting factor (1 hour of direct labour)","order"]
["A",90,2.1,5,16.2,3.2,{"$f":"B29- (C29*D29)-(E29*F29)","v":27.659999999999997},{"$f":"G29/F29","v":8.6437499999999989},2]
["B",12,2.1,1.3,14.4,0.4,{"$f":"B30- (C30*D30)-(E30*F30)","v":3.5099999999999989},{"$f":"G30/F30","v":8.7749999999999968},1]
["C",25,2.1,4,14.4,0.8,5.08,6.35,3]
["D",58,2.1,2.8,16.2,2.4,13.240000000000002,5.5166666666666675,4]
[]
[]
[null,null,null,null,null,null,null,"0,4 h of labor per 1 product"]
[null,null,null,null,null,null,null,"in 1 hour of labour means 2, 5 products"]
[null,null,null,null,null,null,null,{"$f":"3.51/0.4","v":8.7749999999999986},{"$f":"3.51*2.5","v":8.7749999999999986}]
[null,null,null,null,null,null,null,"contribution margin per limiting factor:"]
[null,null,null,null,null,null,null,"contribution margin per unit of product DIVIDED BY h of labor (limiting factor) USED per each product "]
[null,null,null,null,null,null,null,"contribution margin per unit of product MULTIPLIED BY products producted in 1 hour of labor  (limiting factor)"]
[]
["production plan feasible and convenient ",null,null,null,"WE RE-DEFINE SALES"]
[null,"production","sales","h employed",null,null,null,{"$f":"8000-8172","v":-172},"not available",null,"give up",{"$f":"172/2.4","v":71.666666666666671},"about 72 units of D"]
["B",6250,6000,2500,null,null,null,null,null,null,null,"hours not availble/h employed per each D unit"]
["A",700,700,2240,null,null,null,null,null,null,null,null,"st q Lab","2,4 per each D"]
["C",480,600,384]
["D",{"$f":"D11-72","v":1198},{"$f":"H50","v":1328},{"$f":"B47*2.4","v":2875.2}]
[null,null,null,{"$f":"SUM(D44:D47)","v":7999.2}]
[null,null,"SALES","PRODUCTION ",null," +BI","-EI"]
[null,null,"?",1198,null,380,250,{"$f":"D50+F50-G50","v":1328}]