阿金森管理会计.doc

Chapter 7: Measuring and Managing Process Performance– 233 –Chapter 7 Measuring and Managing Process PerformanceQUESTIONS 7-1The throughput contribution is the difference between revenues and direct materials for the quantity of product sold. Investments equal the materials costs contained in raw materials, work-in-process, and finished goods inventories. Operating costs are all other costs, except for direct materials costs, that are needed to obtain throughput contribution.7-2In process layouts, all similar equipment and functions are grouped together. Process layouts typically occur in organizations in which production is done in small batches of unique products. In process layouts, products are moved and processed from one area to another until the product is completed. In contrast, in product layouts, equipment is organized to accommodate the production of a specific product. Product layouts are most effective for companies producing high-volume products. Typically, products move and are processed along an assembly line.7-3Group technology (also called cellular manufacturing) involves the organization of a plant into a number of cells. Cells are often U-shaped, which allows workers convenient access to required parts and good visual control of the workflow. Within each cell, machines that are needed to manufacture a group of similar products are arranged close to one another. This organization reduces production cycle time, which is the time from receipt of raw materials from the supplier to delivery of the finished good to distributors and customers.7-4Lean manufacturing, derived from the Toyota Production System, is a philosophy centered on producing the highest quality product with the lowest level of waste and inefficiency. This approach views any resource spending that does not create value for the end customer to be wasteful, and therefore must be eliminated. Value is defined as any action or process for which a customer would be willing to pay. Atkinson, Solutions Manual t/a Management Accounting, 6E– 234 –7-5“Cost of nonconformance” refers to the cost an organization incurs when the quality of products or services does not conform to quality standards.7-6Waste, rework and net cost of scrap are examples of internal failure costs.7-7Quality engineering, quality training, statistical process control and supplier certification are examples of prevention costs.7-8Three examples of each of the following quality costs are:(a)prevention costs—quality training, supplier certification and statistical process control; (b)appraisal costs—inspection and testing of incoming materials, process control monitoring and product quality audits; (c)internal failure costs—waste, downtime due to defectives, rework costs and scrap; (d)external failure costs—product liability lawsuits, product recalls, and warranty claims.7-9A JIT system is very different from a conventional manufacturing system. In a JIT system, a good or service is produced or delivered only when a customer requires it. JIT production requires a product layout with a continuous flow once production starts. Underlying the JIT system is a continuous improvement philosophy of eliminating or reducing delay, error, and waste, such as materials movement, storage, rework, and waiting time. In a typical JIT system, all types of inventories (raw materials, work-in-process, and finished goods) are minimized. The ultimate measure of success with JIT occurs when the processing cycle efficiency ratio equals 1.Under many conventional manufacturing systems, goods are produced to a production schedule that may not be directly tied to when customers require the goods. All types of inventories are kept on hand just in case unforeseen events occur. Little attention is given to studying efficient and inefficient activities, and materials movement, storage, rework, and waiting time are part of the conventional work environment.7-10 Under many conventional manufacturing systems, goods are produced to a production schedule that may not be directly tied to when customers require the goods. Goods are produced in batches to reduce setting up, moving, and handling costs, but batch processing increases the inventory levels in the system. This is because at each processing station all items in the batch must Chapter 7: Measuring and Managing Process Performance– 235 –wait while the designated employees process the entire batch before moving all parts in the batch to the next station. If the rate at which each processing area handles work is unbalanced—because one area is slower or has stopped working due to problems with equipment, materials, or people—work piles up at the slowest processing station, increasing the work-in-process inventory level at that station. Since supervisors evaluate many processing area managers on their ability to meet production quotas, processing station managers try to avoid the risk of having t。