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Prestige Telephone Company

In: Business and Management

Submitted By sfriasm84
Words 538
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Prestige Telephone Company

En su análisis del caso, asumir lo siguiente:

1. Los gastos de promoción para los próximos meses están programados para $8,000.
2. Los valores de las cuentas: “Ventas por otros conceptos” y “Gastos de materiales y suministros” se compensarán aproxima
Cuestiones
1. Valorar el resultado de las operaciones de Prestige Data Services. ¿Es realmente la subsidiaria un problema para Prestige Telephone Company? Considerar detenidamente las diferencias entre los costes que figuran en los informes y los costes que serían significativos para las decisiones que está considerando Daniel Rowe.

2. Suponiendo que la demanda de Prestige Telephone Company sea de 205 horas/mes, ¿cuál debería ser el volumen de horas vendidas a clientes externos para alcanzar el punto muerto?
Supuesto
Demanda PTC
Tarifa PTC
Demanda externos
Tarifas externos
Costos:
Fijo
Variale
400 - 28x205 +
76260

Punto equilibrio

Ingresos PTC + Ingresos clientes externos
205
400

(205 * (400 - 28)) + (Q * (800 - 28)) - 19

??
800

(76,260) + (772Q) - 197,800 =

197,800
28
800xQ
+ 772Q
+ 772Q
+ 772Q
Q

-28xQ

-

197,800
197,800
121,540
=
=

3. Calcular el efecto que tendrían en el resultado las distintas opciones sugeridas por Rowe, dadas las siguientes estimaciones de Bradley:
a) Aumentar el precio a los clientes externos a 1.000 dólares/hora disminuiría su demanda en un

30%.
b) Reducir el precio a los clientes externos a 600 dólares/hora aumentaría la demanda en un 30%.

Contribuión total marzo =

138 (800-28)

106,536

Demanda externos supuesto marzo 138
Aumento de precio
1,000
% disminucion
30%
Disminución por aumento de tarifa
97

Demanda externos
Disminución de precio
% aumento
Aumento por disminucion de tarifa

Formula
Contribución

Contribución

(97 * (1,000-28))
94,280

c) Aumentar la promoción podría incrementar las ventas hasta un 30%. Bradley no está segura de hasta cuánto tendría que aumentar la promoción para conseguirlo. ¿Cuánto podría gastar en promoción para no tener beneficio ni pérdida, si las ventas al exterior aumentasen en un 30%?
Contribución si ↑ promoción Contribución de marzo
Puedo aumentar en maximo

138,180 (179*(800-28))
106,536 (138*(800-28))
31,644

Contribución en PE
Puedo aumentar en maximo

121,197 (157*(800-28))
16,983

Cuanto puedes gastar para quedar igual que en marzo pero no

para no perder dinero
d) La reducción de operaciones a 16 horas los días laborables, y a 8 los sábados, haría perder un
20% de las horas facturadas al exterior.
↓ 20% de las horas facturadas Contribución
Ahorro
Sueldos
Total contribución después del ahorro

110
84,915 (110*(800-28))

7,344 (21,600-66%)
92,259

4. ¿Se podrían realizar algunos cambios en el sistema e informes contables de Prestige Data Services para que resultaran más útiles a Rowe y a Bradley?

nistros” se compensarán aproximadamente.

idiaria un ntre los que está

cuál debería

os PTC + Ingresos clientes externos - CF - CV = 0

5 * (400 - 28)) + (Q * (800 - 28)) - 197,800 = 0
(76,260) + (772Q) - 197,800 = 0

e, dadas las

a en un

30%.

Q = 157

=0
=0
=0
121,540
157

138 supuesto
600
30%
179
(179 * (600-28))
102,380

egura de en 30%?

uedar igual que en marzo pero no nos conviene sino que lo veamos en punto de equilibrio

der un

a Services…...

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