Ejercicio Contabilidad
Corporation
Raimes
Corporation
supplies
paper
to
the
printer
industries
in
the
typical
packaging
of
500
sheets by
package,
also
called
ream.
The
production
process
has
two
operating
phases.
In
the
first
phase,
called
Cutting,
handles
the
paper
coils
that
acquires
of
two
large
national
suppliers
and
cuts
them
in
the
desired
size,
DIN
A4
sheets. In
the
second
phase,
called
Packaging,
the
sheets
are
joined
and
packed
in
reams.
For
this
month
the
expected
production
is
3.600
DIN
A4
reams.
Raimes
Corporation
expects
a
consumption
of
30
paper
coils,
with
a
cost
of
150
€ by
coil.
The
dimensions
of
the
paper
coils
purchased
are:
90
cm
wide
by
4.200’074
meters
length.
Cutting
department information
To
get
the
size
desired,
DIN
A4,
the
department
does
a
first
cut
to
adjust
from
900
to 891
mm.,
rejecting
the
cut
of
paper
remnant.
After
that,
a
second
repetitive
cut
is
done,
that
leaves
the
paper
to 0,84
meters
of
length.
After
this,
the
company
has
a
lot
of
sheets
of
891x840
mm.
The
excess
of
the
length
of
the
paper
coil
that
remains
after
making
these
cuts
has
no
use,
and
the
company
rejects
it
without
...
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