【正文】 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 reject special orders, the change in profitability is the key factor in assessing 368 which way to go. In these cases, knowledge of individual product cost is not needed and, in fact, may be misleading. 13. The lean control system uses a Box Scorecard that pares operational, capacity, and financial metrics with prior week performances and with a future desired state. Trends over time coupled with the expectation of achieving some desired state in the near future is the means used to motivate constant performance improvement. Thus, the lean control approach uses a mixture of financial and nonfinancial measures for the value steam. The future desired state reflects targets for the various measures. Operational, nonfinancial measures are also used at the cell level. 14. Traditional manufacturing produces large amount of inventories, which carry the cost of materials, labor, and overhead. Under the lean approach, inventories are kept at a minimum level. As a result, the costs associated with inventories are moved from the balance sheet to the ine statement, reducing the ine. One way to alleviate this negative oute is to report the financial impact of changes in inventory level as a separate item in the ine statement of value streams. This separate item indicates to the management that the financial impact is temporary. 15. Features and characteristics costing is often used to calculate product costs when products in a value stream are heterogeneous. This approach recognizes that the cost of a product is not determined by the amount of labor time (or machine time) required to make the 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) Let the customer pull value from the producer。 (7) Waiting。 using resources to produce waste is nonproductive use. Thus, all nonvalueadded activities are nonproductive use of valuestream capacity. As waste is reduced, resources bee available for other productive uses. 5. As quality, time, and efficiency increase, we would eventually expect all of this to convert into financial gains. Typically, what happens is that elimination of waste is first expressed as available capacity. Financial gains are realized when the available capacity is either reduced by reducing resources needed or they are used elsewhere for other productive purposes. 16–7 Make Buy Revenue $2,000,000 $2,000,000 Cost of materials (850,000) (920,000) Conversion cost (430,000) (390,000) Value stream profit $720,000 $690,000 The pany should continue to make the part because the profit of the value stream is higher. 374 PROBLEMS 168 1. Pizza: (3 ? 20) + (6 ? 20) = 180 slices/10 slices per pizza = 18 pizzas Root beer: (3 ? 20) + (2 ? 20) = 100 glasses/5 glasses = 20 pitchers Salads: (1 ? 40) = 40 bowls. 2. Pizza ($10 ? 18) $180 Root beer ($3 ? 20) 60 Salad ($2 ? 40)