【正文】 80 Total cost $320 Average lunch cost = $320/40 = $ 3. Group (value stream) A: Pizza: (3 ? 20) = 60 slices/10 slices per pizza = 6 pizzas Root beer: (3 ? 20) = 60 glasses/5 glasses = 12 pitchers Salads: (1 ? 20) = 20 bowls Pizza ($10 ? 6) $ 60 Root beer ($3 ? 12) 36 Salad ($2 ? 20) 40 Total cost $136 Average lunch cost = $136/20 = $ Group B: Pizza: (6 ? 20) = 120 slices/10 slices per pizza = 12 pizzas Root beer: (2 ? 20) = 40 glasses/5 glasses = 8 pitchers Salads: (1 ? 20) = 20 bowls. Pizza ($10 ? 12) $120 Root beer ($3 ? 8) 24 Salad ($2 ? 20) 40 Total cost $184 Average lunch cost = $184/20 = $ Placing customers into groups based on similar consumption patterns is analogous to placing products in value streams based on usage of similar processes. Assigning all the costs to the groups that relate to the groups is analogous to assigning to dedicating people, equipment and resources to a value stream. 375 168 Concluded Calculating cost per lunch customer is analogous to calculating a cost per unit of product produced. ABC cost is based on causal relationships: Cost per slice of pizza = $10/10 = $1 per slice Cost per glass of root beer = $3/5 = $ Cost per bowl of salad = $ Cost per customer A type (3,3,1) = ($1 ? 3) + ($ ? 3) + ($2 ? 1) = $ Cost per customer B type (6,2,1) = ($1 ? 6) + ($ ? 2) + ($2 ? 1) = $ The focused value stream produces accurate product costing assignments. 169 1. Group (Light Eaters) A: Pizza: (2 ? 10) + (3 ? 10) = 50 slices/10 slices per pizza = 5 pizzas Root beer: (2 ? 10) + (3 ? 10) = 50 glasses/5 glasses = 10 pitchers Salads: (1 ? 20) = 20 bowls. Pizza ($10 ? 5) $ 50 Root beer ($3 ? 10) 30 Salad ($2 ? 20) 40 Total cost $120 Average cost per person: $120/20 = $ ABC cost is based on causal relationships: Cost per slice of pizza = $10/10 = $1 per slice Cost per glass of root beer = $3/5 = $ Cost per bowl of salad = $ Cost per A1 type (2,2,1) = ($1 ? 2) + ($ ? 2) + ($2 ? 1) = $ Cost per A2 type (3,3,1) = ($1 ? 3) + ($ ? 3) + ($2 ? 1) = $ 376 169 Concluded Group (Heavy Eaters) B: Pizza: (6 ? 10) + (7 ? 10) = 130 slices/10 slices per pizza = 13 pizzas Root beer: (3 ? 10) + (2 ? 10) = 50 glasses/5 glasses = 10 pitchers Salads: (1 ? 20) = 20 bowls. Pizza ($10 ? 13) $130 Root beer ($3 ? 10) 30 Salad ($2 ? 20) 40 Total cost $200 Average cost per person: $200/20 = $ ABC cost is based on causal relationships: Cost per slice of pizza = $10/10 = $1 per slice Cost per glass of root beer = $3/5 = $ Cost per bowl of salad = $ Cost per B1 type (6,3,1) = ($1 ? 6) + ($ ? 3) + ($2 ? 1) = $ Cost per B2 type (7,2,1) = ($1 ? 7) + ($ ?2) + ($2 ? 1) = $ Using the ABC costs as a benchmark, the Group B value stream is a better similarity 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