Scribd Logo
Upload

Welcome to Scribd!

  • 0 views

    How to Calculate Purchasing Cost (1)

    Uploaded by

    piyuh sahu

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    How to Calculate Purchasing Cost (1)

    Uploaded by

    piyuh sahu
    0 views8 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    0 views8 pages

    How to Calculate Purchasing Cost (1)

    Uploaded by

    piyuh sahu

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 8

    QUESTION 1: MATRIX

    FORKLIFT = NEED
    CRITERIAS: 5
    SUP1 2 3 4 5
    SELECT A SUPPLIER

    Forklift purchase Supp


    Criterias Weight by criteria Heli Canada
    c1 Quality 0.25 10
    c2 Price 0.25 9
    c3 Energy efficiency 0.20 9
    c4 Warranty time 0.15 10
    c5 After-sales service 0.15 9
    1.00 9.40

    Rank of suppliers
    1 Heli Canada
    2 Raymond
    3 Liftow Ltd.
    4 Crown Lift Trucks
    5 MCF Equipmenmt

    QUESTION 2
    T-SHIRT INCOME FOR T-SHIRT INC
    SELLING PRICE PER UNIT = 10$
    QUANTITY: 10000
    COGS:
    DIRECT LABOR: 15 MN PER TISHIRT AT 20$ PER HOUR
    DIRECT MATERIAL: 2.25$ PER UNIT
    OTHER DIRECT EXPENSES: 0.50$ PER UNIT

    SCENARIO 1 ACTUAL SITUATION


    SCENARIO 2: BUYER REDUCES THE DM BY 5%
    SCENARIO 3: INCREASE SALES VOLUMES BY 10%
    SCENARIO 4 : SMIT RAISE THE SELLING PRICE BY 10%

    Scenario 1 Scenario 2
    Quantity 10000 10000
    Price per unit $ 10 $ 10
    Direct material per unit $ 2.25 $ 2.14
    T-shirts per hour 4 4
    Labor per hour $ 20 $ 20
    Labor Cost per unit $5 $5
    Other Direct expenses per unit $ 0.5 $ 0.5
    Income Statement:
    Sales $ 100,000 $ 100,000
    - COGS $ 77,500 $ 76,375
    Direct Materials $ 22,500 $ 21,375
    Direct Labor $ 50,000 $ 50,000
    Other Direct Expenses $ 5,000 $ 5,000
    = Gross Margin $ 22,500 $ 23,625
    % Gross Margin 22.50% 23.63%

    COGS per unit $ 7.75 $ 7.64

    FIXED COSTS MONTH YEAR


    rent 1000 12000
    fixed salaries 3000 36000
    Depreciation 4500
    Other fixed costs 1000 12000
    64500

    DEPRECIATION
    Suppliers
    MCF Crown Lift
    Raymond Liftow Ltd.
    Equipment Trucks
    10 10 10 10
    8 10 7 8
    10 8 8 7
    9 10 9 10
    10 7 7 8
    9.35 9.15 8.25 8.60

    Scenario 3 Scenario 4
    11000 10000
    $ 10 $ 11
    $ 2.25 $ 2.25
    4 4
    $ 20 $ 20
    $5 $5
    $ 0.5 $ 0.5
    $ 110,000 $ 110,000
    $ 85,250 $ 77,500
    $ 24,750 $ 22,500
    $ 55,000 $ 50,000
    $ 5,500 $ 5,000
    $ 24,750 $ 32,500
    22.50% 29.55%

    $ 7.75 $ 7.75
    18/09/2024

    Selling Price in
    USD per unit
    products SP after rebate rebate Quantities
    tires 250 $ 225.00 10% 4000
    bumpers 125 $ 112.50 10% 600
    mirrors 25 $ 25.00 0% 240
    Seat belts 75 $ 75.00 0% 100
    brakes 10 $ 9.00 10% 5000
    Total EXWORKS
    Pre-routing International freightcustom duties
    purchases

    900,000.00 $ 88% 21,929.82 $ 43,859.65 $ 8,771.93 $


    67,500.00 $ 7% 1,644.74 $ 3,289.47 $ 657.89 $
    6,000.00 $ 1% 146.20 $ 292.40 $ 58.48 $
    7,500.00 $ 1% 182.75 $ 365.50 $ 73.10 $
    45,000.00 $ 4% 1,096.49 $ 2,192.98 $ 438.60 $
    ### ### $ 50,000.00 ###
    Puchasing Puchasing
    Post-routing unloading total extra cost per unit in per unit in
    USD can
    21,929.82 $ 4,385.96 $ ### 250.22 $ 340.05 $
    1,644.74 $ 328.95 $ $ 7,565.79 125.11 $ 170.02 $
    146.20 $ 29.24 $ $ 672.51 27.80 $ 37.78 $
    182.75 $ 36.55 $ $ 840.64 83.41 $ 113.35 $
    1,096.49 $ 219.30 $ $ 5,043.86 10.01 $ 13.60 $
    ### $ 5,000.00 ###

    You might also like