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【正文】 terial resources. ?Are the most monly used and most widely applicable planning technique for anizations. 13 Copyright 169。 2023 Prentice Hall, Inc. All rights reserved. * Allocating Resources: Analysis (cont’d) ? Breakeven Analysis ?Is used to determine the point at which all fixed costs have been recovered and profitability begins. ?Fixed cost (FC) ?Variable costs (VC) ?Total Fixed Costs (TFC) ?Price (P) ? The Breakeven Formula: Costs Variable UnitPrice UnitCosts Fixed TotalBreakeven :17 Copyright 169。 2023 Prentice Hall, Inc. All rights reserved. * 演講完畢,謝謝觀看! 。 2023 Prentice Hall, Inc. All rights reserved. * Contemporary Planning Techniques ? Project ?A onetimeonly set of activities that has a definite beginning and ending point time. ? Project Management ?The task of getting a project’s activities done on time, within budget, and according to specifications. ?Define project goals ?Identify all required activities, materials, and labor ?Determine the sequence of pletion 19 Copyright 169。 2023 Prentice Hall, Inc. All rights reserved. * Allocating Resources: Charting ? Gantt Chart ?A bar graph with time on the horizontal axis and activities to be acplished on the vertical axis. ?Shows the expected and actual progress of various tasks. ? Load Chart ?A modified Gantt chart that lists entire departments or specific resources on the vertical axis. ?Allows managers to plan and control capacity utilization. 15 Copyright 169。 2023 Prentice Hall, Inc. All rights reserved. * The Benchmarking Process 1. Form a benchmarking team. 1. Identify what is to be benchmarked, select parison anizations, and to determine dat
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