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분야
docx요약
문제풀이
-Little’s Law ( I = R * T )를 이용하여 T = I / R 식을 도출함.
-‘Customer’ 에서의 프로세스를 제외한 모든 프로세스를 buffer로 생각한다.
따라서, 우리가 고려해야 할 buffer는 Receiving, Status20, Status24, Status 40, Status 41, Status42 가 된다. 여기서 Status 41은 Parts 와 Suppliers의 공급을 포함.
Receiving : 500 / 1,000 = 0.5 weeks
Status 20 : 2,000 / 1,000 = 2 weeks
Status 24 : 1,500 / 700 = 2.14 weeks
Status 40 ; 1,000 / 405 = 2.47 weeks
Status 41 : 905 / 405 = 2.23 weeks Status 42 : 500 / 405 = 1.23 weeks
3. Calculate the average weekly contribution margin (revenues - variable costs) to CRU in 1996. Ignore labor and facility costs in this calculation. We assume that they are fixed. How does the contribution margin compare with the weekly depreciation?
Contribution Margin = Revenue Rate – Variable Cost Rate
(공헌 이익) (매출액) (변동비)
-Revenue Rate = (# of units on rent) x (revenue per unit)
=8,000 x $30 = $240,000 /wks
-Variable Cost Rate
운송비용 : 1000 x $25 x 2 (Shipping and return) =$50,000 /wks
수리비용 : 405 x $150 = $60,750 / wks
전환비용 : 700 x 0.85 X $4 = $2,380 / wks
노동비와 시설비용은 무시하도록 한다.
∴ Variable Cost Rate = $50,000 + $60,750 + $2,380 = $113,130 / wks
-Average Weekly Contribution Margin
= $240,000 – $113,130 = $126,870 / wks
-Weekly Depreciation
Total inventory x Depreciation per unit
= Total inventory x (Purchase price per unit / Depreciation term)
= 14,405 x ($1,000 / 156wks) = $92,340 / wks
- How does the contribution margin compare with the weekly depreciation?
Contribution Margin이 높으면 높을수록 Weekly Depreciation가 낮으면 낮을수록 기업의 Profit은 증가하게 된다. 그 반대의 경우, 기업은 손실이 발생하게 될 것이며 Contribution Margin과 Weekly Depreciation이 같은 경우에는 손익분기점이 형성된다.
- Profit = $123,870 - $92,340 = $31,530 / wks
4. What do you think about the decision to launch a sales drive in 1997? If you had a chance to advise Richard, what actions would you suggest Richard focus on to improve performance at CRU (give a concrete plan listing the resulting benefits)? What are key performance measures that he should focus on?
