Abstract:
For this problem we must define and we can measure the production
capacity of the enterprise. According to this idea, the production capacity is
determined by the existent machines, equipments and installations and the
measure units used for its quantification can be as type, the following one:
*the total number of machines – hours;* the number of the hours worked by
the personal (when we follow social, legal or technological aspects);* factors
which can be hardly estimated (the time of the sell network, the time of work
for the management team and also, in the end, the enterprise financial
capacity). For each case it seems to be necessary to determine the maximum
limit through these can go and the factors which contribute to the
establishment of the limits. The analysis process precursory to the
decisionally act suggest to itself any identification of the differentially
incomes and costs which correspond, as the following manner: the
differentially costs which appears at the manufacture of a product or other
will be limited at the total variable expenses obtained as product between the
unitary variable expenses and the number of product unities which can be
obtained with the existent production capacity (we renounced at the
hypothesis that the existent certain fix costs can be imputed directly to the
product); the differentially incomes will be the total one obtained through the
multiplication of the unitary selling price with the number of unities that
could be realized in the conditions of the existent capacity limitation.
The decision to choose between two products will be decisive
influenced by the maximum level of the total contribution mardge (the
managers will choose the product with the bigger mardge).
