【正文】 lower prices mean that a lean firm must reduce its costs and bee more efficient. 3. The planned state sets targets for the various financial and nonfinancial measures and thus encourages continuous and innovative improvements. 4. The value stream (processes within the value stream) contains a certain amount of capacity based on resources employed. Valueadded use of the resources is productive use。 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 Cost of goods sold (900 $20) (18,000) Gross profit $17,100 2. Week 1: Average cost = Value stream cost / units shipped = $18,000/900 = $20 Week 2: Average cost = Value stream cost / units shipped = $18,000/1,000 = $18 Week 3: Average cost = Value stream cost / units shipped = $20,000/900 = $ The average cost decreased with a drop in inventories and increased with an increase in inventories. The signal is consistent with the objective of reducing inventories. 3. Week1: Sales (900 $40) $36,000 Materials (4,500) Conversion cost (13,500) Value stream profit $18,000 Change in inv