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Merrion Ltd

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Submitted By masami
Words 1684
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1. Inleiding

1.1 Achtergrond en opdracht

Merrion Products Ltd is een gezond en groeiend familiebedrijf dat unieke producten van hoge kwaliteit vervaardigt alsmede grondstoffen importeert.

Door politieke instabiliteit in het land van hun vaste leverancier is voor een onbepaalde periode schaarste aan grondstoffen ontstaan. Deze grondstoffen zijn op korte termijn ook niet leverbaar via andere landen.

Het komend kwartaal wordt een minimumproductie ingesteld om de producten op de markt te houden en om de vraag van de grote clientèle te kunnen voldoen. De opdracht is om de resterende grondstoffen op de meest winstgevende manier te gebruiken.

1.2 Doelstelling rapport

De doelstelling van dit rapport is om te onderzoeken wat de beste manier is om de productiefaciliteiten binnen Merrion Products Ltd te benutten in deze omstandigheden.

1.3 Hoofdvraag en deelvragen

De hoofdvraag van dit onderzoek is: hoe kan Merrion Products Ltd in deze situatie haar continuïteit waarborgen voor het komend kwartaal?

De hoofdvraag wordt verder uitgewerkt in de volgende deelvragen:
Welke productie lijn is meest winstgevend voor het komend kwartaal?
Wat is het break-evenpoint voor het komend kwartaal?
Wat is de “opportunity cost”?
Wat is de invloed van een verhoging van de verkoopprijs op de analyse?

1.4 Leeswijzer

In dit eerste hoofdstuk, de inleiding, worden de opdracht en de doelstelling van het rapport geformuleerd. Hoofdstuk 2 beschrijft de onderzoeksresultaten. Ten slotte wordt in hoofdstuk 3 de conclusie beschreven.

2 Onderzoeksresultaten 2.1 Meest winstgevende productielijn

Merrion Products Ltd. heeft besloten de verkoop alsmede de productie en de nettowinst over het eerste kwartaal van het jaar 20x7 in hun begroting op te nemen. Dit besluit wordt als basis genomen om de begroting te herzien. De door de raad van leden in de vergadering benoemde criteria worden ook toegepast. Deze criteria betreffen de grondstoffen die beschikbaar zijn tot €72.000 per kwartaal, een duidelijke limiet voor de verkoop en een minimumproductie van 1000 eenheden voor elk product.
Alvorens een nieuw productieplan op te stellen, beginnen we met het identificeren van de meest winstgevende productielijn van Merrion Products Ltd. alsmede de prioriteit van de productielijnen.

Product A B C D
Verkoopprijs 20 40 30 20
Directe materialen (geïmporteerd) 7 16 13 10
Directe arbeid en verpakking 3 4 6 4
Productiekosten 4 5 6 5
Gebudgetteerde verkoop (eenheden) 1500 2000 2000 1500
Gebudgetteerde verkoopopbrengst 30000 80000 60000 30000
Contributie per euro over de verkoop 0,300 0,375 0,167 0,050
Winst per euro over de materialen 0,857 0,938 0,385 0,100
Prioriteit 2 1 3 4

Er wordt duidelijk aangegeven dat de productiekosten van Merrion Products Ltd. zowel constante als variabele kosten omvatten. De constante productiekosten worden geschat op €20.000 en worden evenredig over de producten verdeeld op basis van de totaal voorziene verkoopopbrengst per product.

Hieruit kunnen we concluderen dat het bedrijf “Absorption Costing” heeft gebruikt terwijl zij de constante productiekosten in elk product hebben opgenomen. Deze constante productiekosten kunnen niet evenredig over de producten worden verdeeld omdat er nog niet besloten is hoeveel eenheden per product er zullen worden geproduceerd.

‘Absorption costing’ is ideaal voor seizoensgebonden producten en de producten van Merrion Products zijn dat niet. Er wordt duidelijk aangegeven dat aan het eind van het jaar de vraag de productiecapaciteit overtrof. Dit is op alle producten van toepassing daar zij allen succesvolle producten zijn.

Daarom wordt het gebruik van absorption costing niet gunstig bevonden maar juist misleidend beschouwd en maakt dit het opstellen van een nieuw productieplan ingewikkelder. In plaats daarvan zal er overgegaan worden op marginale kostprijsberekening. Hieronder worden de evenredig verdeelde constante productiekosten teruggedraaid en opnieuw berekend.

Product A B C D
Gebudgetteerde verkoop (eenheden) 1500 2000 2000 1500
Gebudgetteerde verkoopopbrengst 30000 80000 60000 30000
Productiekosten (absorption) 4 5 6 5
Totale productiekosten 6000 10000 12000 7500
Constante productiekosten 3000 8000 6000 3000
Productiekosten (marginaal) 2 1 3 3

De tabel met de meest winstgevende productielijn kan opnieuw ingevuld worden met de nieuwe productiekosten. Dit zal de winst per euro zowel over de verkoop als over de materialen doen stijgen, maar de prioriteit blijft het zelfde.

Product A B C D
Verkoopprijs 20 40 30 20
Directe materialen (geïmporteerd) 7 16 13 10
Directe arbeid en verpakking 3 4 6 4
Productiekosten 2 1 3 3
Gebudgetteerde verkoop (eenheden) 1500 2000 2000 1500
Gebudgetteerde verkoopopbrengst 30000 80000 60000 30000
Contributie per euro over de verkoop 0,400 0,475 0,267 0,150
Winst per euro over de materialen 1,143 1,188 0,615 0,300
Prioriteit 2 1 3 4

Nu kan een nieuw productieplan opgesteld worden. We beginnen met het toepassen van de voorwaarde die door de raad van leden wordt genoemd, een minimum productie van 1000 eenheden voor elk product.

Product A B C D Totaal
Verkoopprijs 20 40 30 20 110
Directe materialen (geïmporteerd) 7 16 13 10 46
Directe arbeid en verpakking 3 4 6 4 17
Productiekosten 2 1 3 3 9
Verkoop (eenheden) 1000 1000 1000 1000 4000
Verkoopopbrengst 20000 40000 30000 20000 110000
Verbruikte grondstof 7000 16000 13000 10000 46000
De verkoop van product B wordt herzien tot de maximum verkoopwaarde omdat dit het meest winstgevend product is. (88.000/40=2200 eenheden maximum verkoop)
Verkoop (eenheden) 1000 2200 1000 1000 5200
Verkoopopbrengst 20000 88000 30000 20000 158000
Verbruikte grondstof 7000 35200 13000 10000 65200
De verkoop van product A wordt herzien tot de maximum beschikbare materialen omdat dit het tweede meest winstgevend product is. ((72.000-65200)/7=971 eenheden maximum verkoop)
Verkoop (eenheden) 1971 2200 1000 1000 6171
Verkoopopbrengst 39420 88000 30000 20000 177420
Verbruikte grondstof 13797 35200 13000 10000 71997

We kunnen opmaken dat in dit kwartaal, met de koop en gebruik tot €72.000 grondstoffen, Merrion Products Ltd. 6171 eenheden kan verkopen en €177.420 opbrengst kunnen halen.

Product A B C D Totaal
Verkoopprijs 20 40 30 20 110
Directe materialen (geïmporteerd) 7 16 13 10 46
Directe arbeid en verpakking 3 4 6 4 17
Productiekosten 2 1 3 3 9
Verkoop (eenheden) 1971 2200 1000 1000 6171
Verkoopkosten 23652 46200 22000 17000 108852
Verkoopopbrengst 39420 88000 30000 20000 177420

Winst en Verlies rekening
Verkoop 177.420
Verkoopkosten 108.852
Brutomarge 68.568
Constante productiekosten 20.000- 48.568
Administratiekosten 19.900
Distributiekosten 5.700
Verkoop commissie 17.742
Financiële kosten 800 44.142-
Netto winst 4.426

2.3 Break-evenpoint

Merrion Products Ltd. heeft verschillende productlijnen. Alvorens een break-evenpoint te berekenen, dienen een aantal aannames te worden gemaakt:
1. De prijs van elk product is constant.
2. De kosten zijn lineair. Wanneer de productie stijgt, zouden de kosten naar verhouding moeten stijgen.
3. De verkoop prijs mix blijft constant en een gemiddelde gebruik aan contributie.
4. De 10% van de verkoopopbrengst is vaste commissie en daarom kan er verondersteld worden dat deze 10% de variabele kosten zijn. Dit resulteert in een toename van 10% aan variabele kosten voor elk product.

Product A B C D Totaal
Verkoopprijs 20 40 30 20 110
Kosten van verkoop 12 21 22 17 72
Contributie 8 19 8 3 38
Contributie (na commissie) 6 15 5 1 27
Verkoop (eenheden) 1971 2200 1000 1000 6171
Verkoopopbrengst 39420 88000 30000 20000 177420
Verkoopopbrengst in percentage 22,22% 49,60% 16,91% 11.27% 100%

Constante kosten = kosten – commissie + constante productiekosten = 44.142-17.742+20.000 = €46.400

Break-evenpoint in verkoopopbrengst = constante kosten / (verkoop eenheden / verkoopprijs) = 46400 / (27/110) = €189.037

Break-evenpoint in verkoop eenheden = constante kosten / verkoop (eenheden) = 46400 / 27 = 1719 eenheden

2.4 Opportunity Cost

Er is een reële kans op een besluit voor het produceren van 1000 eenheden per productlijn.

Indien het minimum van 1000 eenheden per productlijn wordt geproduceerd:
Product A B C D Totaal
Verkoopprijs 20 40 30 20 110
Directe materialen (geïmporteerd) 7 16 13 10 46
Verkoop (eenheden) 1971 2200 1000 1000 6171
Verbruikte grondstof 13797 35200 13000 10000 71997
Verkoopopbrengst 39420 88000 30000 20000 177420

Indien er geen beperking is voor het produceren van 1000 eenheden per productlijn:
Product A B C D Totaal
Verkoopprijs 20 40 30 20 110
Directe materialen (geïmporteerd) 7 16 13 10 46
Verkoop (eenheden) 3000 2200 1215 0 6415
Verbruikte grondstof 21000 35200 15795 0 71995
Verkoopopbrengst 60000 88000 36450 0 184450

Opportunity cost = verkoop zonder minimum 1000 – verkoop met minimum 1000 = 184.450 – 177.420 = €7.030

Merrion Products Ltd onthoudt zich van €7.030 extra opbrengst door het besluit van het produceren van een minimum van 1000 eenheden per productlijn. Dit is hun opportunity cost.
2.5 Invloed van prijs

Wanneer de prijs per product met €7 stijgt, zal dit de analyse beïnvloeden. De reden is, het opgestelde productieplan is gebaseerd op de meest winstgevende productielijn met product B als eerst, gevolgd door product A, C en D. Het meest winstgevend product verwijst naar producten die de bedrijven meer winst laten verdienen door de contributie per Euro over de verkoop te optimaliseren en de ingevoerde grondstoffen op de meest winstgevende manier te gebruiken wat in dit geval beperkt is. Wanneer de prijs wordt herzien, verandert de meest winstgevende productlijn respectievelijk naar product A, gevolgd door product B, C en D.

Product A B C D
Verkoopprijs 27 47 37 27
Directe materialen (geïmporteerd) 7 16 13 10
Directe arbeid en verpakking 3 4 6 4
Productiekosten 2 1 3 3
Totaal variabele kosten 12 21 22 17
Contributie 15 26 15 10
Bijdrage per euro over de verkoop 0,556 0,553 0,405 0,370
Winst per euro over de materialen 2,143 1,625 1,154 1,000
Prioriteit 1 2 3 4
3. Conclusie

De meest winstgevende productielijn van Merrion Products Ltd. is product B, gevolgd door product A, C en D.

Het break-evenpoint in verkoopopbrengst is €189.037 en het break-evenpoint in verkoop eenheden is 1719 eenheden

Merrion Products Ltd. onthoudt zich van €7.030 extra opbrengst door het besluit van het produceren van een minimum van 1000 eenheden per productlijn.

Wanneer de prijs wordt herzien met een stijging van €7, verandert de meest winstgevende productlijn respectievelijk naar product A, gevolgd door product B, C en D.

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