【正文】 y grouping than Group A. The groups are analogous to value streams and the assignment of pizza, root beer, and salads to each group is analogous to the assignment and dedication of people, equipment, and resources to value streams. The costing analogies are obvious. 2. The extra capacity created by this reduction is 1 ? 20 = 20 slices of pizza and 1 ? 20 = 20 glasses of root beer. If the excess capacity can be eliminated, the group would reduce the order of 2 pizzas and 4 pitchers of root beer, with a total cost reduction of $10 ? 2 + $3 ? 4 = $32. The average cost per person for Group B is: ($200 ? $32)/20 = $. The threeguest program will require (5 ? 1) + (6 ? 2) = 17 slices of pizza and (2 ? 1)+ (1 ? 2) = 4 glasses of root beer. No additional cost is required (relative to the original arrangement) for pizza and root beer。E: All mon processes C: Different from all other products 16–2 1. Departmental times: Processing time (10 ? 30*) 300 minutes Wait and move time 53 minutes Total time 353 minutes *The sum of the unit production times for each department 2. Cellular times: Unit Elapsed time First 30 minutes Second 40 Third 50 . . . . Tenth 120 minutes If the cell is continuously producing then the time is 100 minutes (10 ? 10) 3. Time saved = 353 – 120 = 233 minutes (253 minutes for the continuous case) = 233/10 = minutes per unit ( for continuous) 370 16–3 1. 60 minutes/10 = 6 units per hour is the current production rate (10 minutes is the bottleneck time—for the first department. 2. 10 minutes。 (7) Waiting。 (3) Inventories of goods awaiting further processing or consumption。 (4) Let the customer pull value from the producer。 367 CHAPTER 16 LEAN ACCOUNTING, TARGET COSTING, AND THE BALANCED SCORECARD QUESTIONS FOR WRITING AND DISCUSSION 1. Lean manufacturing is an approach designed to eliminate waste and maximize customer value. It is characterized by delivering the right product, in the right quantity, with the right quality (zerodefect) at the exact time the customer needs it and at the lowest possible cost. 2. The five principles of lean thinking are: (1) Precisely specify value by each particular product。 and (5) Pursue perfection. 3. Two types of value streams are the order fulfillment value stream and the new product value stream. The order fulfillment value stream focuses on providing current products to current customers. The new product value stream focuses on developing new products for new customers. 4. A value stream may be created for every product。 (4) Unnecessary processing。 and, (8) The design of goods and services that do not meet the needs of the customer. 8. A focused value stream is dedicated to one product. It includes all the activities and steps necessary to produce, deliver, and service the product after it is sold. The resources, people, and equipment to acplish this are all exclusive to the value stream, making all the costs directly traceable to the product produced by the value stream. 9. Facility costs are assigned using a fixed cost per square foot( (total cost/total square feet). If a value stream uses less square feet, it receives less cost. Thus, the purpose of this assignment is to motivate value stream mangers to find ways to occupy less space. As space is made available, it can be used for new product lines or to acmodate increased sales 10. Units shipped are used to discourage the production of excess inventories. It also encourages the reduction and elimination of existing finished goods inventories. The unit cost increases if more units are produced than sold. The unit cost decreases if more units are shipped than units produced. 11. If the products in the value stream are quite similar, then the average cost will approximate the actual unit product cost. If the product mix is relatively stable over time, then the average unit cost can be a good signal of overall changes in efficiency within the value stream. 12. Value streams often have excess capacity. In certain decisions, such as make or buy or accept or r