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【正文】 e result 53 Deciding Among Processing Alternatives ? Batch Size and Product/Service Variety ? Capital Requirements ? Economic Analysis ? Cost Functions of Alternative Processes ? BreakEven Analysis ? Financial Analysis 54 Process Design Depends on Product Diversity and Batch Size Small Batch Size Large Few Number of Product Designs Many Product Focused, Dedicated Systems Product Focused, Batch System ProcessFocused, Job Shop Cellular Manufacturing 55 Capital Requirements ? The amount of capital required tends to differ for each type of production process ? Generally, the capital required is greatest for productfocused, dedicated systems ? Generally, the capital required is lowest for processfocused, job shops ? The amount of capital available and the cost of capital are important considerations 56 Economic Analysis ? Cost Functions of Processing Alternatives ? Fixed Costs ? Annual cost when production volume is zero ? Initial cost of buildings, equipment, and other fixed assets ? Variable Costs ? Costs that vary with production volumes ? Labor, material, and variable overhead 57 Cost Functions of Processing Alternatives Annual Cost of Production ($000) Units Produced Per Year 100,000 250,000 Cellular Manufacturing Preferred Automated Assembly Line Preferred Job Shop Preferred 500 1,000 2,000 1,500 58 Cost Functions of Processing Alternatives ? Example Three production processes (A, B, and C) have the following cost structure: Fixed Cost Variable Cost Process Per Year Per Year A $120,000 $ B 90,000 C 80,000 What is the most economical process for a volume of 8,000 units per year? 59 Cost Functions of Processing Alternatives ? Example TC = FC + v(Q) A: TC = 120,000 + (8,000) = $144,000 per year B: TC = 90,000 + (8,000) = $122,000 per year C: TC = 80,000 + (8,000) = $116,000 per year The most economical process at 8,000 units is Process C, with the lowest annual cost. 60 Economic Analysis ? BreakEven Analysis ? Widely used to analyze and pare decision alternatives ? Can be displayed either algebraically or graphically ? Disadvantages: ? Cannot incorporate uncertainty ? Costs assumed over entire range of values ? Does not take into account time value of money 61 BreakEven Analysis ? Example BreakEven Points of Processes A, B, and C, assuming a $ selling price per unit Q = FC / (pv) A: Q = 120,000 / ( ) = 30,380 units B: Q = 90,000 / ( ) = 30,509 units C: Q = 80,000 / ( ) = 32,654 units Process A has the lowest breakeven point. 62 Economic Analysis ? Financial Analysis ? A great amount of money is invested in production processes and these assets are expected to last a long time ? The time value of money is an important consideration ? Payback period ? present value ? internal rate of return ? Profitability index 63 Deciding Among Processing Alternatives ? Assembly Charts (Gozinto Charts) ? Macroview of how materials are united ? Starting point to understand factory layout needs, equipment needs, training needs ? Process Charts ? Details of how to build product at each process ? Includes materials needed, types of processes product flows through, time it takes to process product through each step of flow 64 WrapUp: World Class Practice ? Fast new product introduction ? Design products for ease of production ? Refine forecasting ? Focus on core petencies ... less vertical integration ? Lean production ? Flexible automation ? Job shops move toward cellular manufacturing ? Manage information flow ..... automate and simplify! 65 End of Chapter
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