Case
Oefening Change of Point (OEF3)
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- Institution
Oefening Change of Point (OEF3), Cost & Management Information. Gegeven door Annick De Laender in 2GMB/MMT
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Case 1Een bedrijf drukt brievenhoofden formaat Din A4, 1 kleur en kan dit op een grote of op
een kleine pers doen. Vanaf welke oplage gebruikt men beter de grote /kleine pers?
Bijkomende gegevens (variabele kosten worden per 1.000 ex weergegeven)
kleine pers grote pers
Aantal op I blad 1 4
Snelheid vellen / u 6500 5500
Uurkostprijs 112.50 var kost/u 155.00
Vaste instelkosten 330.75 620.50
UKP/BH 0.01730769230769 var kost,-/BH 0.0281818181818 ,-/vel
0.0070454545455 ,-/BH
Totale kost kleine pers grote pers
aantal briefhoofden
10000 503.826923076923 690.95454545455
28235 819.425468483816 819.42546848382
45000 1109.59615384615 937.54545454546
GVK/ 1000 BH
Change over point 620.5 - 330.75 = 289.75 = 28235
0.01730769230769 - 0.0070454545455 0.01026224 briefhoofden
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