【文章內(nèi)容簡介】 9,700,000 7,200,000 1/ STATUS ANALYSIS / Financial Analysis – DuPont Analysis IMPROVEMENT O E M Tires Wheels Front Fork Handlebars Power Steel Tubing WEIDING CUT TUBING DEGREASE WELD CLEAN POWDER COATING FORK ASSEMBLY TIRE BALANCING TRANSPORT QUEUE DELIVERY HANDLABAR MOUNTING WHEEL ASSEMBLY J C C Supplying Delivering Manufacturing Quality Management Supplier Evolution System Transfer price Bargain JIT Information Sharing Platform Manufacturing Process Reengineering O E M Tires Wheels Front Fork Handlebars Power Steel Tubing WEIDING CUT TUBING DEGREASE WELD CLEAN POWDER COATING FORK ASSEMBLY TIRE BALANCING TRANSPORT QUEUE DELIVERY HANDLABAR MOUNTING WHEEL ASSEMBLY J C C 2/IMPROVEMENT Overview of Further Actions Tires Wheels O E M Front Fork Handlebars Power Steel Tubing J C C Problem 1: Unbalanced wheel/tire bination 1/ Tire Supplier: ? Afford Testing machine ? Bill $700/ Unqualified unit 2/ Wheel Manufacturers: ? Balance test Current solutions Testing machine cost Direct labor Outes 3:00 min Balance Test $2,000/min punishment 3/ Longterm Development: ? Open tendering ? Supplier evolution system If not, This would certainly solve current 2/IMPROVEMENT / Quality Management Supply Chain Entry Policy Quality Control Process Product Quality Evaluation Quality Control Feedback Suppliers JCC D B C A 2/IMPROVEMENT / Supplier Management Longterm Supplying Evaluation System Performances Reputation (50%) Service (30%) Financial Position (20%) 1. Aftersale service 2. Technical support time 3. The main technical personnels 1. The financial statements (nearly three years) 2. Bank credit 1. Product quality (nearly 2 years) 2. Delivery time 3. Supply price 4. Market position and reputation 2/IMPROVEMENT / Supplier Management Longterm Supplying Evaluation System Rank D ＜ 70 Rank C 70≤ x＜ 80 Rank B 80≤ x＜ 90 Rank A ≥90 Result of evaluation grade suppliers reward and punishment . This would certainly solve current 2/IMPROVEMENT / Supplier Management Longterm Supplying Evaluation System Wheels Front Fork Handlebars Power Steel Tubing Products Products Products Products Products Qualified Qualified Qualified Qualified Qualified Evaluation Evaluation Evaluation Evaluation Evaluation Tires Evaluation O E M J C C Unqualified NO NO NO NO NO Unqualified 2/IMPROVEMENT / Quality Management Longterm Total Quality Control 0024681012141 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31Normal Distribution Curve Frequency Normal Distribution Curve3 Sigma 3 Sigma Those data beyond the line of 177。 3 Sigma are unqualified and need to be eliminated. 6 Sigma Model 2/IMPROVEMENT / Quality Management Longterm ? Take measurement ? Define the problem ? Analyse the reason ? Making solution ? Make conclusion ? Adjust planning ? Control the process ? Check the result PLAN CHECK ACTION DO 2/IMPROVEMENT / Quality Management Longterm PDCA Circulation Tires Wheels Front Fork Handlebars Power Steel Tubing J C C 2/IMPROVEMENT / Transfer Price Problem 2:Missed scheduled deliveries due to the filled orders If the external orders + JCC’s order doesn’t excess handlebar’s capacity: If orders from external part and JCC excess handlebar’s capacity within 1,000 units: If orders from external part and JCC excess handlebar’s capacity within 2,000 units Numbers of orders excess handlebar’s capacity Transfer Price Lowest price Highest price 0 80 125 0~1000 125 1000~2023 125 Transfer Price ≤ External Market Price $80+$0/33750 ≤ $80+($125$80)*1000 33750 ≤ Transfer Price $80+($125$80)*2023 33750 ≤ Transfer Price ≤ External Market Price ≤ External Market Price HANDLEBARS’ UNIT COST INFORMATION 2023 (Estimated) Selling price to outside customers* $135 Variable Cost* 80 Contribution Margin $45 Based on the industry average level 2/IMPROVEMENT / Transfer Price y = + 80 R178。 = 1 0204060801001201400 500 1000 1500 2023 2500 3000 3500 4000Transfer price Excess Amount Transfer price Transfer price Maximize Price(market price)2/IMPROVEMENT / Transfer Price O E M J C C Problem 3: Price concessions of $200 per unit Feasibility ? Scale effect of one type product ? easy to bargain ? Transfer price within reasonable range JCC‘S UNIT COST INFORMATION（ 2023） Materials Steel tubing Front fork Wheel set (front and rear) Tires Handlebars 2, Direct labor Overhead Depreciation (Generally fixed in total) Total unit cost 2, ? After bargaining: ? Steel tubing: $190 = 200 * ( 1 % ) ? F