ASIGNACIN DE COSTOS Y TOMA DE DECISIONES

Caso 14.17 - Greenbold Manufacturing

Ingresos
Costos Directos
Margen del segmento
Nmero de empleados

Arizona
$7,800,000
$5,300,000
$2,500,000
2,000

Costos Indirectos

$5,600,000

Colorado
$8,500,000
$4,100,000
$4,400,000
4,000

Delaware
$6,200,000
$4,300,000
$1,900,000
1,500

ASIGNACIN BASADO EN INGRESOS

Arizona
Colorado
Delaware
Ingresos
$7,800,000 $8,500,000
$6,200,000
% Ingresos
27.86%
30.36%
22.14%
Costos de sede asignad $1,560,160 $1,700,160
$1,239,840
Margen del segmento
Costo de sede
Margen por Division

$2,500,000
$1,560,160
$939,840

$4,400,000
$1,700,160
$2,699,840

$1,900,000
$1,239,840
$660,160

A DE DECISIONES

Florida
$5,500,000
$4,600,000
$900,000
500

NGRESOS
Florida
$5,500,000
19.64%
$1,099,840

Total
$28,000,000
100%
$5,600,000

$900,000
$1,099,840
$-199,840

$9,700,000
$5,600,000
$4,100,000