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