【正文】 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。 (4) Let the customer pull value from the producer。 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 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 th