Decision

tlaking
Past . 3
 Shut Down Point

ez
.

#
Pained
Normal Cee 20,000 units
f.
:
a .

Sf :
21

V.
DM :

( 7. 8)
DL C 2. )
:
I

Voh : C 2. 5)

Soh : ( O 6) .

couth
8¥u
:
.

II f.
a . :
Rs .

800,000

( Rs
4×200,000
units )
pin
. .
 ① Decision CEI -3£?
.

Continue Shut -

Down
I
=

( 10,000 chiefs ) FC :
74000

④ Add
8 :
14000
Cont
=

.hu . shutdown
cost
10,000
-

×Nw%g
hetqfossgst
:

Rs Coosooo )
-
-

Total = Rs .

80,000
Recommend I
=

FC Rs 20,000
⑦ =
.

It is better to

(800,000×1/4) Shut down as it

- results info cost
Loss : C 129000 )
-
-
Saving J Rs .

32,0001

(120,000-88000)
=
 shut Down Point
=

Point which whether continue

@
you
as Discontinue ; it will result

into Same cost / boss .

1-

c Sand De
← =

costliness
FC

←
=
FC
=

Rs 200,000
.

Rs .
88,000
=

Ado 'llFC :

( 200,000 -
88,000 )
=
=

c if continues
←
112,0800g ⇐
1400¥
Continue
7 14000 u .

< 14000 a : Stunt Down .

 FC FC
SEP
-

Shut
Cif continue Cif Down .
)
-

Contribution
pm
.

① @ to
SDP .
odndiftucnt

②
Continue / 8D

( more
than GDP)

> SDP .
Continue

③
( less than SDP )

< spp . Shut Down .

AE Gente

9500cg
-

Soy.

→ 118,750 -

100%

Too
' 8D
=

Sf
FC 130,000

continue
:

NC :
6

Addle 155000
( 8×75 'D :

-
re
Couth : 2 -

Rs 359000 FC : 145,000
Fe :
.
=

⑨ @
shut own
-
faint :

GDP -

fccifcontimeej-fcciffbceukpo.ve
-

3590002-1-4500
l0§jf
=

=
 .

SDP :
102,550
=

.
9. htd :
99000
Pdn Gales

:
Pdn SDP
.

will Shut Down

: .
We
-

here
Capacity of
⇐
spp
GDP - xia

Pdn @ 1001
capacity

102,500
=

,÷x1O
86.321
=

=
On
"

Rabi .

=
Ltd .

←
A

CATBTD Continue
Continue
CAND
NI
=

44850
:
s

- Discontinued

f.io
=

CALI)
Sales :
41,49000

.e:¥ :]
a

Couth :
1840,000 Nate
:
We Should

① re
:

1449,000 hot Discontinues

- as it results in

Hi
.

391,000
=
a loss
of
(448500-391000)=575104
 23L

① lot .

-
Con
239000 ←
fare 172,50

Most Reduce

I
 DE Agne -€p
Cost contour Pdn )
statement of
.

Particulars A B C D

Vav .
Pdn .
lost
=

DM 37 27 25 44

DW 10 8 22 40

DE 10 20 to 60

Cost 55 144
Mfg 57 57

↳ compared
.

60 59 52 168
www.act/Outsane
#

Inhonse
/ Gabonese inharse
Jnhouse Outsource pufsource
Rib
Sarongs
in ( gy
cost Cantonese )
3 4
lower

fu
cost )
÷ Hours I z g

Savaged hour 3 2 4
Ranking II TIL I
 B D is inhouse
If A, , produced
total HEID :
t
(3%91-4%9)

23800hm
.
=
.

But hovers available is sgooohss

any
.

HEI whenever available

faring is
;
.

⑦ far
'

we shud.d calculate
'

arrays .
)

Higher the faring Ihr ; Better

is the Ranking .
Statement Remley ) Aaitbihf
of -

20,000 hrs
Hours Available
.

16800

:::::i÷÷÷÷⇒ ÷
:
1200hL

skate
-
.

to he made 13 : 600 units

of
.

E E E I L

Outsource 2800
2000 600
w
a w

fully
 B 2900
:
(3500-600) :

= units
11
I

1-
Procured from Mfr Introrse
=

outside Cseaend shift )

DM 27
2900
:
u

@
Io
Dh "

Rs
sofa (8-1251)
- DE :
20
-
Rs 171,100
.

VC : 57
-

x
2900W

¥8.165,300
(x¥
3000
) I re
: Rs .

5800£
168,300
If Rs
:

-500
1^1009 : Rs
=
x6 ¥
 Quand
We will use

§eE
.

shift

for making units

it results into a
as
Sorry
16870 )
tf ( 171100 -

.AE/-
-

- Rs
 A Ltd C Blades )
BE
-

11

' -

II
④

=
Mfr -
Shouse C 190007
Buy from
outside
=
DM :
75000 I

spi
"
"
¥ " "

¥%°°
" h " 6%00

Rs
Noh :
55000 SS =
. 2590001 -

fact '

35000

239000
=

ahem
RE .

Better to Mfr as

Sari
y of
it results in a

B. so
,
0001 -

( ie

,o÷d Refn
as

←
 Buy or
Mfr Shouse

÷÷÷÷÷ 19.5kt 35000

SIR = 35000

a =
6363 units
=

@ 6363 u → 2h -

> 6363 u → Mfr Jnhousc

< 6363in
←
→
Buy fu .

ofe .

=
 *
tea 7¥
5×10,000

¥#,
--÷t
1g .

25×1,0000
195000
259000
+ 35000

277-0001 -

added men
paying
is a option
getter
.
 Ltd
QE Catalyst
-

hdfo SP
①
Given to
-

① VC : ③
-

couth : s

② No 42
g Setups
:
.

× Cost / Setup
:
450

It
Total Units
③ produced
=

No
of
( unity Run
.

Pdn × rung )
Setup

( 960 a
x 42 ) =
40,3207mi Is .

⑨
avg.hu/pdnxCosHhr
Tf
Rs
Too x Rs .
to a .
 Total FC :
96,000
C catalyst )
H

1-
72100

Unanalysed If
FC
Analysed
1-
Eng
Setup
cost cost
=
=

18,900 t 5000

23,900
=

=
 Proposed Charges .

ifeng.fm -
-

ID currently
Ngo
!

cEI¥g
=

Top④
Unity pdnrun

441×10
4101×36147
40,320 U
-
-

40
=

Pdn . -
Runs
=

)
iii New Setnpost ( :

Rs 141001 r
= -

ID bing.hn
.

x
by .
coslfh =
)
42201
-
New Ens . -

Est = Rs -
D Even
Break =

te
point couth
C Changed Scenario)
fan
.

↳ ±
72,100+14400+4200
-

=
18140 units
=

Prodi Runs =

19%1 .

181k

ABI :

23900 FC

18600

T
 ①
EI cydes-M-fg.li
I
ABC
Toll =

Sooo Sooo
Sf
Ovc
so
Moc #
500

X of
Nuo 10,000 1,0000

¥000
-

50,09000
489000
-12689,9¥
① Fc
1900,000

re13EP
-
iheufehgsed Analysed

M 40,09000
tf
:
40,09000
190,0000
⑧
out
:

Too (40×503)
• #
20001nF a
qooolnib
=
 (

④ C Proposed Changes)
ABI
.

Could :
5900,000

① If
:

80,000

Adde re 50,000
:

C storage)
logon
K
:
Analysed
)
Cq setup xsoo/sdY
-

Af : 4050,000
=

EEP
-

950,00 1900 wife

=

Too =
AE ME

-
GET

\
skins

:ao¥①O
÷
I A

go Pax
-

Cs
100
Cao
Pax Ians

stans
xD
-

-
-

SEL
Jap
Nap :
 statement of fan / Pax Ken .
C Each Bus . )

particulars Rs .

D Dept (4409000-5,5-59000)
.

770,000

2) True cost C cow ) 554,070

Cwn ) 138,518
3) Lubricants
e fund .

C Dr Q Att ) (2700×12) 330,000

4) Sal .

§ Insurance 55,000

33,000
6) Garage Clogs

55,000
§ RAM
16,500
§ Route permit charges

Total 1952088

proof
390418
mateys
-

Theta FARE 23,421506

000
% Pax Kom 16,79 ,

FARE per Pax -

km .
lo 395/891
.
 WI FUEL -15T
"

Total km/a=
pax
951,8900015
-

Buses

Ian 16,79000
=

Paa
paxton
-

Elated Seating ) ÷

uopaxfpus
.

= -

41,9744ps
K
.

42 -

-02 Attendant
= Mileage

HI :
Pax
ye = skins .

¥!
41,9057ns

466¥
Rs .
554,070
=
 Sundries
WII Lubricants A

-1000km : 3300
Rs .

4i9IEknsT@sRswnERonl-fferm.t
=

B.
upto 29,000g
:
55001

I
5000kg i 2200

④ x 4 I 880

④
Say : 2200

¥0=
 OE Huck
=

Net 't
Statement of ganef

Particular A?

D Savings an Reduce of
3750,000
.

No of Days
.
.

(2.5--2)
,§yg× 500/0 )
:
x

2) Readmission Rev .
1359000
( 300 P x4A/p)
①
Readmission lost 0@
0,009

Moe 2609000
general
-

=
 Xh
QE =
Polymers
Relevant Cost
Statement of
-

Price
Nfinimum ⇐

Particulars Rs .

Relevant Revenue
① . 1250

( Disposal Cost af Rs .
1950£
will be saved
by this project
or hence becomes a Relevant

Revenue ) .

② 91 : Cost to be gnawed CIAO )

92 :
Nif

=
 -
Special -

Job

TETE
.
Labour Hours :
250k .
look

Rahm
20@
'i7÷)G¥
:c
.

°
Excess
Capacity
: 150k

Ni
=

IT
-

Cost look
Pyderant
:

x ish
to be
Cost
( : we are
.

barred Rs 1500 mail.kgte.ms

=
calamity )
GI
.

AUDIA :
CAIO )

IBatdr
1000
=
units

he -
-

904
d. C .

Stop .

.
64K patch .

units
Total units =
956,000
.ie/ooouuits/B-
356 patches

.tn
from 65M
to 256 patch ;

No curve will Apply

Learning
.
 C Sale Cost )
Expected
Profit
-

⑦
Sf .
= 123

⑦
.

Dmc =
C 36 )

iovc.ca#
63
× No -

U
:
256000W
og

Couth ( without :
161 , 28,000

-0 Direct Calshot :

63 16,464

#
CIII ,

Specific Fc .
3877-000
-

59 ,
Not Profit
:

36,536
 WE D. LIST
.
.

=I
° Total DLC ( :
1785,504

§
⑦ Dhc ( 65M$ -

25631 ) : 453,0960

6*913
-0
Dhc
Dhc

first-placed
:nss④
'

6313176192¥
¥60

DLC ( 956313 :
6316,464
 ① DLC C 64 Hatches)

y¥:i
Y 52500×0.5214
-

I
cost 27898.5
Ag
.

fort
×6
total DLC

free -
② Dhc (
#
63 Patches ) .

5250 ×
63-0.152
Y
=

=
52500×0.5327

27,966.7T
x 6313
-

1761,90595
=
 Cal DLC based an
of
.

Expected profit

Couth 64 lab cost 161528,000

① Specific Fe 38 , 75,000

-0
Profit 10909000

Dissect Gb .
Cost :
2253,000
=

= a xb
Y
.

( 25631 )
 × 95613 =
2253,000
Lycos
f) p -

( Arg Cosh
y
⇐
: .

2253,00025613

.
.

Ay
Cost
If = soooo .
as

y=a/
-

Cy )

⑧
8800 ⇐ 52500 × 256
-
 b
O .
1676 =
256

of
Multiplying both Sides by log .

Caba)

logo
b
dog 1676 log 256 blog
-

1676 = b
log @

←
.

Stege
.

1676 =
× ⑤
I
1676 logic
Sloga
logy ×
.
=

hogfo
(
Fog blog
do ab blog
1676 8 log ,
. = -

.
. -

. 1676 ±
.
-

-
abb
)

c⑧
§¥=
Oo 1676 = do

i
:
doc .
⇐ 0799 =
81%
 BE DBE
'

i
I
Currents! option
I
Buy from

j€3
=
@
Rs .
1901A
Outside

DM : So

Scope for T in Sales

-

Dh : 7T
5000€98

JMfr.fr#a@ ff
by
.

of
fact
µ .de
.

uomo 't)

FC
88

:
:

In
457 .

10,000
⑦ .

sof fixed
Absorbed in
:

YJYaf .

armet sp 250
:
.

600
Cont !
 Options =

①
25000C
Buy
Outside
from

In house & Sell

② Mfr
units
39000
.

③ Mfr Shouse & All

Units
25000
statement of Net -

opened
't for 3
options

Particulars options RAIN options

2375
2500
.

Sf 2500
(2500-51)

⑦ VI 1900 1900 1900

.

① 190 183 183

Ceeuponent
cost

410 292 417

Couthpa .

⇐
25000
No 25000
X of
u
-

10250,000 8769000 10425,00

⑦ Fe I ooo

pogggooo
-

Net 't 7569000 10425,00

perf
=
 I

BE SID
" "

S -
:

Mangler

(?
690000
' cost .
As .

Itechnology
CostB. 40,09000
.

agfy.pe?t
-

2990000

B- 590,000
Is =
 ④

1-

I
Proposed
Sgs
cur¥p .

Geed .

I clerk
)/d/c
:&
olhxhh off :
36000

=
B. 360 Idk 8640
3 Clerks
%¥
×
- 25920/3)
-
Rs 10801013C

12240×2402
=
.

XI
612000
Fft Rs
④
351,2001A
: .

=
12500

X
syn
-

- Rs .

737,000
I
Rs .

1296,000
=

Said .

(146000-737000)=-12 559,000ft .
 Golden Pacific C Delhi heh )
OI
-

Particulars Rs .

D Ticket Revenue 735,000

①
If 147,000
-0 flight crew Salay :
-

this
Go be
paid irrespective of
flight .
thence Irrelevant )
⑦ flight Assistant 31,500
.

( Paid based an
flight basis .

-0 Baggage heading .
-

Not Relevant
( Absorbed coset :

Fa )
cost 12600
-0 Incremental aco
flight
⑦ fuel Air 238,000
for
-

① Dept
-
① ifzgnsvrance Relevant 49,000
ciatooo

-0
flight then 28,000

⑦ fee
-

Hangar Pkg
( is to be
paid ; irrespective
Hence
of the decision .

Insolvent lost )
Net enefit :p 228,900
= =
 0¥ Aditya Ltd .

#
I

Aus C 1001 .
Owned .
) Anz
= =
I

A A

luxury #
.

Daily
statement of Relevant Cost .

Particulars Rs .

Material Ww1 ) 15,200

D
-

DX C

2) Tof
Cost C 40009 52,000
pricing
bond
§ Labour Chen 3) 22,000

Caine ) 19000
4) txfachiny
Cost 13000
D operating of
Mach .

nonmetal lost ) 5,000

6) Supervisor is
Relevant
C Past -1 Snsclevat
-

Sank

§
:

Development
Nature
C Absorbed
'£Yant)ps.T¥
and in
fired .

pal best
'

-
 WIN
"

Mat¥ DX

wmotsgd :

401
IT
1-

Ingested Outlook
35T
t
Jn t
Use
=
Retest . ⇐

Rel .

Cost =

Replacement
Replacing cost .

5T @ 3801T 35T @
3801T
=
Rs .
1,900
t Rs .

13,300

=
total : Rs .

15,200
=
 WWI
"

t.PK#ion.AN2Id

4
:

e-

.¥ac÷
.ae?Ie:guwne
it
@
Sfu
=
TP @ Cc t Oc
)
=

zgooo Rs .
,fIy
Coppin
=

→
( Boots ) ⇐ Rs 12000.

④ Rs .

zgooo
oppoift-jq.oooxxo.li

Total lost
poofters
52,0001
of Rs .
-

Comports
÷

C soooo + ooo
)
WE Labour
"

AT
C Camel t
Busy .
)

( Rd . cost ) .

⇐
Cost to be Incurred t

opposing cost

⇐
O-ppt.cat
CTM Geologies)
C HSD Read
+ 4.hn/u--Rs6/hn
.

.tl/hr.=x2ooohst#ooo/--
Be Cost Rs
'
-

.
.

.
WAY Machinery

-
Hire -

-
PAY
'

59000
chops Hilton .

.
50000

10001
-
① Resale ④ Modifies Soto
39000
:

ps .

aftcrpng
:
=

Rd cost .

so ooo
total :
55,000
I pwaest
.

⑦
Bff :
45000

forest of 3
( swings?
= -

19004 Net Cost 10,000

-

Is
:

=
.

←
I
OI Spicy # :

Spicy
Management Me
Ifndygs of

①
Gross
fees 105,977 111,980
:

↳
6003/105977

snot
IIIs
.

T in SHR from 73
! to as !
=

in in @isiantfhdmhp.ps :)l

tether
d⇒
Mose Students result in
higher
Renames
like
pools ,
Test Series .
 -

Jus ) Ident
:

$12000 T to

$150000

.
. Increase in Other Revenue by 5.21%4

head
Meant :( maIII
.

a 947T
-

117,972

a
EIGHT
. .
 @2H¥
t
I
°

in :

a
-
-

E④
One Reason being Increase in
major

Eap=dit
operating

=as①T
(97695593-78)

hasten ①
:

¥÷i÷÷÷⇒k÷÷÷÷ .
 SEI :

9£to
it
attention
hack of
Individual

Incorrect attitude towards Solving

doubts
be
as Needs to
Jmpnacd .

FE qeratft in
II
105977 111980
Gun
I
fees .

2762

m÷:i÷¥
1- Other Rw .
25895
- -

139230
131,872

16.352