阿金森管理会计 6e ch07Solutionmanual.docx

阿金森管理会计 6e ch07Solutionmanual.docx

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阿金森管理会计6ech07Solutionmanual

Chapter7

MeasuringandManagingProcessPerformance

QUESTIONS

7-1Thethroughputcontributionisthedifferencebetweenrevenuesanddirectmaterialsforthequantityofproductsold.Investmentsequalthematerialscostscontainedinrawmaterials,work-in-process,andfinishedgoodsinventories.Operatingcostsareallothercosts,exceptfordirectmaterialscosts,thatareneededtoobtainthroughputcontribution.

7-2Inprocesslayouts,allsimilarequipmentandfunctionsaregroupedtogether.Processlayoutstypicallyoccurinorganizationsinwhichproductionisdoneinsmallbatchesofuniqueproducts.Inprocesslayouts,productsaremovedandprocessedfromoneareatoanotheruntiltheproductiscompleted.Incontrast,inproductlayouts,equipmentisorganizedtoaccommodatetheproductionofaspecificproduct.Productlayoutsaremosteffectiveforcompaniesproducinghigh-volumeproducts.Typically,productsmoveandareprocessedalonganassemblyline.

7-3Grouptechnology（alsocalledcellularmanufacturing）involvestheorganizationofaplantintoanumberofcells.CellsareoftenU-shaped,whichallowsworkersconvenientaccesstorequiredpartsandgoodvisualcontroloftheworkflow.Withineachcell,machinesthatareneededtomanufactureagroupofsimilarproductsarearrangedclosetooneanother.Thisorganizationreducesproductioncycletime,whichisthetimefromreceiptofrawmaterialsfromthesuppliertodeliveryofthefinishedgoodtodistributorsandcustomers.

7-4Leanmanufacturing,derivedfromtheToyotaProductionSystem,isaphilosophycenteredonproducingthehighestqualityproductwiththelowestlevelofwasteandinefficiency.Thisapproachviewsanyresourcespendingthatdoesnotcreatevaluefortheendcustomertobewasteful,andthereforemustbeeliminated.Valueisdefinedasanyactionorprocessforwhichacustomerwouldbewillingtopay.

7-5“Costofnonconformance”referstothecostanorganizationincurswhenthequalityofproductsorservicesdoesnotconformtoqualitystandards.

7-6Waste,reworkandnetcostofscrapareexamplesofinternalfailurecosts.

7-7Qualityengineering,qualitytraining,statisticalprocesscontrolandsuppliercertificationareexamplesofpreventioncosts.

7-8Threeexamplesofeachofthefollowingqualitycostsare:

（a）preventioncosts—qualitytraining,suppliercertificationandstatisticalprocesscontrol;

（b）appraisalcosts—inspectionandtestingofincomingmaterials,processcontrolmonitoringandproductqualityaudits;

（c）internalfailurecosts—waste,downtimeduetodefectives,reworkcostsandscrap;

（d）externalfailurecosts—productliabilitylawsuits,productrecalls,andwarrantyclaims.

7-9AJITsystemisverydifferentfromaconventionalmanufacturingsystem.InaJITsystem,agoodorserviceisproducedordeliveredonlywhenacustomerrequiresit.JITproductionrequiresaproductlayoutwithacontinuousflowonceproductionstarts.UnderlyingtheJITsystemisacontinuousimprovementphilosophyofeliminatingorreducingdelay,error,andwaste,suchasmaterialsmovement,storage,rework,andwaitingtime.InatypicalJITsystem,alltypesofinventories（rawmaterials,work-in-process,andfinishedgoods）areminimized.TheultimatemeasureofsuccesswithJIToccurswhentheprocessingcycleefficiencyratioequals1.

Undermanyconventionalmanufacturingsystems,goodsareproducedtoaproductionschedulethatmaynotbedirectlytiedtowhencustomersrequirethegoods.Alltypesofinventoriesarekeptonhandjustincaseunforeseeneventsoccur.Littleattentionisgiventostudyingefficientandinefficientactivities,andmaterialsmovement,storage,rework,andwaitingtimearepartoftheconventionalworkenvironment.

7-10Undermanyconventionalmanufacturingsystems,goodsareproducedtoaproductionschedulethatmaynotbedirectlytiedtowhencustomersrequirethegoods.Goodsareproducedinbatchestoreducesettingup,moving,andhandlingcosts,butbatchprocessingincreasestheinventorylevelsinthesystem.Thisisbecauseateachprocessingstationallitemsinthebatchmustwaitwhilethedesignatedemployeesprocesstheentirebatchbeforemovingallpartsinthebatchtothenextstation.Iftherateatwhicheachprocessingareahandlesworkisunbalanced—becauseoneareaisslowerorhasstoppedworkingduetoproblemswithequipment,materials,orpeople—workpilesupattheslowestprocessingstation,increasingthework-in-processinventorylevelatthatstation.Sincesupervisorsevaluatemanyprocessingareamanagersontheirabilitytomeetproductionquotas,processingstationmanagerstrytoavoidtheriskofhavingtheirfacilityidle.Manymanagersdeliberatelymaintainlargestocksofincomingworkinprocesssothattheycancontinuetoworkeveniftheprocessingareathatfeedsthemisshutdown.Similarly,toavoididlingthenextprocessingstationandsufferingtheresultingrecriminations,managersmaystorefinishedworkthattheycanforwardtosupplystationsfurtherdownthelinewhentheirstationsareshutdownbecauseofproblems.Finally,inventoriesmaybekeptonhandjustincaseinputstovariousstagesofthemanufacturingprocessaredefective.

Becausegrouptechnology（cellularmanufacturing）andjust-in-timeproductionreducetheproductioncycletimeandfocusonreducingwastebyimprovingprocessandproductquality,andqualityimprovementprogramsreducethedefectrate,work-in-processinventoryislikelytodecreaseontheimplementationoftheseprograms.

7-11Productioncycletimeandthelevelofwork-in-processinventoryarepositivelyrelatedbecausereductionintimespentwaitingforthenextstageofproductionreducesbothproductioncycletimeandwork-in-processinventorylevels.

7-12Thefollowingthreetypesofcosts（onlytwoarerequiredforthisquestion）areincurredwhenimplementingagrouptechnology（cellularmanufacturing）layout:

1.Costsofmovingmachines

2.Costsofreinstallationofmachines

3.Costsoftrainingtheworkersforgrouptechnology

7-13Financialbenefitsresultingfromashifttogrouptechnology（cellularmanufacturing）,just-in-timeproduction,orcontinuousqualityimprovementsmayincludethefollowing（onlytwoarerequired）:

1.Increasedsalesbecausetheshortproductioncycletimeenablesacompanytowincustomersbycuttingthedeliverytime.

2.Reductioninthenumberofworkersneededtomovematerialsfromoneareatoanother,duetocloseproximityofmanufacturingprocessesandreductioninwork-in-processinventorylevels.

3.Reducedmaterialwastebecauseofreduceddamagecausedbymaterialshandling.Lowerwork-in-processinventorylevelsalsoreducethepotentialforproductstobecomeobsolete.

4.Reducedcostofstoragebecauselessspaceisusedtostorethereducedwork-in-processinventory.

5.Reducedclericalcostsforkeepinginventoryrecords.

6.Reducedfinancingcostsofinventories

7.Animprovementinqualitybecausedefectiveprocessesaredetectedmuchfasterbeforemanydefectiveitemsareproduced.

7-14Kaizencostingisamethodtoreducethecostofaproductthroughsmall,continuousimprovementsduringthemanufacturingstageofthetotallifecycleofaproduct.

7-15AcostvarianceinvestigationisundertakenunderKaizencostinginordertocompareactualcostreductionamountstotargetKaizencostreductionamounts.Varianceinvestigationoccurswhenevercost-reductiontargetsarenotattained.

7-16TheKaizencostingsystemoperatesoutsideofthestandardcostingsystembecausethestandardcostingsystemisorientedtocomplyingwithJapanesefinancialaccountingstandardsandnotinternaloperations,perse.

7-17Benchmarkingisaprocessinwhichorganizationsgatherinformationconcerningthebestpracticesofothersinordertomeetorexceedthebenchmark.Products,functions,processes,andstrategiesallcanbebenchmarked.Benchmarkingishighlyeffectivebecauseorganizationssavetimeandmoneybyavoidingmistakesthatotherorganizationshavemadeorbynotreinventingaprocessormethodthatothercompanieshavealreadydevelopedandtested.

7-18Thefivestagesofbenchmarkingare:

（1）internalstudyandpreliminarycompetitiveanalyses,

（2）developinglong-termcommitmenttothebenchmarkingprojectandcoalescingthebenchmarkingteam,（3）identifyingbenchmarkingpartners,（4）choosinginformationgatheringandsharingmethods,and（5）takingactiontomeetorexceedthebenchmark.

7-19Thethreebroadclassesofinformationonwhichfirmsinterestedinbenchmarkingcanfocusare:

（1）product—anytypeofproductorservice,

（2）functionsorprocess—alltypesoforganizationalactivitiesfromR&D,manufacturingtoservice,and（3）strategic—thevariablesonwhichtheorganizationchoosestocompetesuchascost,quality,etc.Variablesrelatedtothedesignandfunctioningofthemanagementaccountingsystemfallunderthestrategiccategory.

7-20Thestageofthebenchmarkingprocessthatisthemostimportantforbenchmarkingmanagementaccountingmethodsisstagefour,relatingtoinformationgatheringandinformationsharing.

7-21Thetwogeneralmethodsofinformationgatheringandsharingwhenundertakingabenchmarkingexerciseareunilateralandcooperativeinformation.

7-22Thethreetypesofinformationgatheringandsharingunderthecooperativeformofbenchmarkingaredatabase,indirect/thirdparty,andgroup.

7-23A“benchmarking（performance）gap”isthedifferencebetweenanorganization’sperformanceandthedesiredperformance（best-practiceperformance）onaspecificmeasure,suchason-timedelivery,numberofdefectives,oremployeesatisfaction.

7-24Theadditionalcostofreplacinga