Optimales Produktionsprogramm bei Kapazitätsengpass - Beispielrechnung (relativer Deckungsbeitrag)

👨‍🎓Learning material: https://tinyurl.com/ywlhy4do ✅Video description: How do companies determine the optimal production program to maximize operating profit when experiencing a temporary capacity bottleneck? Optimal production planning during bottlenecks: Determine whether a capacity bottleneck exists. Calculate unit contribution margins. Calculate relative contribution margins. Sort products in descending order of relative contribution margin. Allocate capacity to products until the bottleneck resources are exhausted. ✅Curriculum-compliant teaching materials: 👨‍🎓Teaching materials: https://eduki.com/de/autor/2631318/jl... 📖Textbooks: https://www.merkur-verlag.de/kooperation ✅Chapter 0:00 Introduction 0:18 Relative Contribution Margin 0:28 Solution Scheme 0:40 Checking for Bottlenecks 1:52 Absolute Unit Contribution Margins 2:01 Relative Contribution Margins 2:31 Ranking 2:59 Optimal Production Program 4:19 Calculating Operating Profit