Embed Size (px)
Citation preview
Revenues Jan Feb MarIntra company work hrs 206 181 223Commercial wrok hrs 123 135 138Intra company work rate 400 400 400Commercial work rate 800 800 800Inter company sales 82400 72400 89200 400Computer use 98400 108000 110400Others 9241 9184 12685Total 190041 189584 212285
Expnses Jan Feb MarSpace Costs 9240 9240 9240
Rent 8000 8000 8000Custodial 1240 1240 1240
Equp Cost 128213 128172 128383Computer lease 95000 95000 95000maintenace 5400 5400 5400Comp equipment dep 25500 25500 25500Fixtures and equip 680 680 680Power 1633 1592 1803
Wages 61696 61384 62464Ops 29496 29184 30264Sys deve and maintenance 12000 12000 12000Admin 9000 9000 9000Sales 11200 11200 11200
Materials 9031 8731 10317Sales prom 7909 7039 8083Corp service 15424 15359 15236Total expenses 231513 229925 233723Total relevant expenses 206849 205326 209247Net income with irrelevant expenses -41472 -40341 -21438Net income with relevant expenses -16808 -15742 3038
206 82400
Sunk costs because Telecom would have incurred this even if Data services is not there
Sunk costs because Telecom would have incurred this even if Data services is not there
Revenues Jan Feb MarIntra company work hrs 205 205 205Commercial wrok hrs 123 135 138Intra company wor rate 400 400 400Commercial wrok rate 800 800 800Inter company sales 82000 82000 82000Computer use 98400 108000 110400Others 9241 9184 12685Total 189641 199184 205085
Expnses Jan Feb MarSpace Costs 9240 9240 9240
Rent 8000 8000 8000Custodial 1240 1240 1240
Equp Cost 128213 128172 128383Computer lease 95000 95000 95000maintenace 5400 5400 5400Comp equipment dep 25500 25500 25500Fixtures and equip 680 680 680Power 1633 1592 1803
Wages 61696 61384 62464Ops 29496 29184 30264Sys deve and maintenance 12000 12000 12000Admin 9000 9000 9000Sales 11200 11200 11200
Materials 9031 8731 10317Sales prom 7909 7039 8083Corp serv 15424 15359 15236
Total expenses 231513 229925 233723Total relevant expenses 206849 205326 209247Net income with irrelevant expenses -41872 -30741 -28638Net income with relevant expenses -17208 -6142 -4162Break even hours 144.51 142.68 143.20Break even hours 144.51 142.68 143.20
Revenues Jan Feb MarIntra company work hrs 206 20 223Commercial wrok hrs 123 135 138
86.1 94.5 96.6
Intra company wor rate 400 400 400Commercial wrok rate 1000 1000 1000Inter company sales 82400 8000 89200Computer use 86100 94500 96600Others 9241 9184 12685Total 177741 111684 198485
Expnses Jan Feb MarSpace Costs 9240 9240 9240
Rent 8000 8000 8000Custodial 1240 1240 1240
Equp Cost 128213 128172 128383Computer lease 95000 95000 95000maintenace 5400 5400 5400Comp equipment dep 25500 25500 25500Fixtures and equip 680 680 680Power 1633 1592 1803
Wages 61696 61384 62464Ops 29496 29184 30264Sys deve and maintenance 12000 12000 12000Admin 9000 9000 9000Sales 11200 11200 11200
Materials 9031 8731 10317Sales prom 7909 7039 8083Corp serv 15424 15359 15236
Total expenses 231513 229925 233723Total relevant expenses 206849 205326 209247Net income with irrelevant expenses -53772 -118241 -35238Net income with relevant expenses -29108 -93642 -10762
Increasing price and reducing demand by 30% would further increasing the loss.
New demand for Commercial wrok hrs
0.7
Revenues Jan Feb MarIntra company work hrs 206 20 223Commercial wrok hrs 123 135 138
159.9 175.5 179.4
Intra company work rate 400 400 400Commercial work rate 600 600 600Inter company sales 82400 8000 89200Computer use 95940 105300 107640Others 9241 9184 12685Total 187581 122484 209525
Expnses Jan Feb MarSpace Costs 9240 9240 9240
Rent 8000 8000 8000Custodial 1240 1240 1240
Equp Cost 128213 128172 128383Computer lease 95000 95000 95000maintenace 5400 5400 5400Comp equipment dep 25500 25500 25500Fixtures and equip 680 680 680Power 1633 1592 1803
Wages 61696 61384 62464Ops 29496 29184 30264Sys deve and maintenance 12000 12000 12000Admin 9000 9000 9000Sales 11200 11200 11200
Materials 9031 8731 10317Sales prom 7909 7039 8083Corp serv 15424 15359 15236
Total expenses 231513 229925 233723Total relevant expenses 206849 205326 209247Net income with irrelevant expenses -43932 -107441 -24198Net income with relevant expenses -19268 -82842 278
New demand for Commercial wrok hrs
1.3 Incerasing price and reducing demand by 30% is loss creating
1
Revenues Jan Feb MarIntra company work hrs 206 20 223Commercial work hrs 123 135 138Increase of Commercial work hrs 159.9 175.5 179.4Intra company wor rate 400 400 400Commercial wrok rate 800 800 800Inter company sales 82400 8000 89200Computer use 127920 140400 143520Others 9241 9184 12685Total 219561 157584 245405
Expnses Jan Feb MarSpace Costs 9240 9240 9240
Rent 8000 8000 8000Custodial 1240 1240 1240
Equp Cost 128213 128172 128383Computer lease 95000 95000 95000maintenace 5400 5400 5400Comp equipment dep 25500 25500 25500Fixtures and equip 680 680 680Power 1633 1592 1803
Wages 61696 61384 62464Ops 29496 29184 30264Sys deve and maintenance 12000 12000 12000Admin 9000 9000 9000Sales 11200 11200 11200
Materials 9031 8731 10317Sales prom 7909 7039 8083Corp serv 15424 15359 15236
Total expenses 231513 229925 233723Total relevant expenses 206849 205326 209247Net income with irrelevant expenses -11952 -72341 11682Net income with relevant expenses 12712 -47742 36158
1.3
Incerasing price and reducing demand by 30% is loss creating
Revenues Jan Feb MarIntra company work hrs 206 20 223Commercial wrok hrs 123 135 138
98.4 108 110.4
Intra company wor rate 400 400 400Commercial wrok rate 800 800 800Inter company sales 82400 8000 89200Computer use 78720 86400 88320Others 9241 9184 12685Total 170361 103584 190205
Expnses Jan Feb MarSpace Costs 9240 9240 9240
Rent 8000 8000 8000Custodial 1240 1240 1240
Equp Cost 128213 128172 128383Computer lease 95000 95000 95000maintenace 5400 5400 5400Comp equipment dep 25500 25500 25500Fixtures and equip 680 680 680Power 1633 1592 1803
Wages 52478.5 52264 53006.5Operations 29496 29184 30264
Reduction in operations cost20278.5 20064 20806.5
Sys deve and maintenance 12000 12000 12000Admin 9000 9000 9000Sales 11200 11200 11200
Materials 9031 8731 10317Sales prom 7909 7039 8083Corp serv 15424 15359 15236
Total expenses 222295.5 220805 224265.5Total relevant expenses 197631.5 196206 199789.5Net income with irrelevant expenses -51934.5 -117221 -34060.5Net income with relevant expenses -27270.5 -92622 -9584.5
Reduction of Comm. Working hours
0.8 Incerasing price and reducing demand by 30% is loss creating
0.6875
Earlier hours Reduced hours128 88512 352
0.6875
