newgom3-supplementandexercise(編輯修改稿)
2025-01-30 15:01 本頁面
【文章內(nèi)容簡介】 100M x 63%) x 10% = $ ? Because costs exceed benefits, the new feature should not be added. ? Question ? An automobile manufacturer is considering a change in an assembly line that should save money due to a reduction in labor and material cost. The change involves the installation of four new robots that will automatically install windshields. The cost of the four robots, including installation and initial programming, is $400,000. Current practice is to amortize the initial cost of robots over two years on a straightline basis. The process engineer estimates that one fulltime technician will be needed to monitor, maintain, and reprogram the robots on an ongoing basis. This person will cost approximately $60,000 per year. Currently, the pany uses four fulltime employees on this job and they each make about $52,000 per year. One of these employees is a material handler, and this person will still be needed with the new process. To plicate matters, the process engineer estimates that the robots will apply the windshield sealing material in a manner that will result in a savings of $ per windshield installed. How many automobiles need to be produced over the next two years to make the new robots an attractive investment? Due to the relatively short horizon, do not consider the time value of money. ? Solution: ? Cost of the current process over the next two years is just the cost of the four fulltime employees. ? $52,000/employees x 4 employees x 2 years = $416,000 ? The cost of the new process over the next two years, assuming the robot is pletely costed over that time, is the following: ? ($52,000/material handler + $60,000/technician) x 2 + $400,000/robots $ x autos ? Equating the two alternatives: ? ? $416,000 = $624,000 $ x autos ?
范文總結(jié)相關(guān)推薦
鄂ICP備17016276號-1