【正文】 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。 (3) Inventories of goods awaiting further processing or consumption。 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。 (4) Unnecessary processing。 the bottleneck sets the production rate 3. The maximum unit production time for any process within the cell must be 6 minutes. Thus, ways must be found to reduce the processing time for Mixing, Heating, and Tableting to 6 minutes. Process redesign and product redesign are possible ways to reduce the times. 16–4 1. Materials, people, equipment and other resources are dedicated to value streams as much as possible. In some case, there may not be enough specialized resources for each value stream. For example, the quality engineer is spread out over several value streams. A portion of his salary ( ? $75,000 = $30,000) would be assigned to the value stream. Facility costs are assigned by obtaining a cost per square for the entire facility ($900,000/150,000 = $ per square foot) and then multiplying this by the square feet occupied by the value stream: $ ? 10,000 = $60,000. This amount would be added to the $2,400,000, to bring the total value stream cost to $2,460,000. If the MP3 value stream could find a way to occupy less space (say 7,000 square feet) and do the same tasks, they would receive a cost assignment of $42,000 ($6 ? 7,000). Thus, there is incentive to use no more space than necessary. 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. 2. The remended size of a value stream is between 25 and 150 employees. 3. The most likely option to be exercised is to crosstrain Dawna so that she can function in quality control, eliminating the need for the quality engineer to share time with more than one value stream. It also allows productive use of available capacity and will not increase the cost of the MP3 value stream, and in fact, may decrease the cost when the partial services of the value engineer are eliminated. Dawna can also be trained to perform other activities in the value stream. 4. Unit cost = $2,460,000/30,000 units = $82 per unit. This cost is very accurate because virtually all of the costs are assigned using d irect tracing. Causal tracing is used for facility costs and quality engineering. Thus, this cost is a good efficiency measure for the MP3 value stream and tracking it over time will provide a measure of changes in efficiency. 371 16–5 1. Week 1 Sales (900 $40) $36,000 Cost of goods sold (900 $20) (18,000) Gross profit $18,000 Week 2 Sales (1,000 $40) $40,000 Cost of goods sold (1,000 $20) (20,000) Gross profit $20,000 Week 3 Sales (900 $39) $35,100