Decizia de selectare a unui produs în condiţii de capacitate sporită

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).