3. Explain the difference in profitability of the five orders calculated by the ABC system and the company’s existing cost system.
Midwest Office Products was using ‘cost system’ which leads to inaccurate business analysis. For this reason, they could not evaluate their current business precisely. They regarded some unprofitable processes as profitable ones (Like truck delivery) and oper
개별원가계산(job ordercost system)
각 제조지시서별로 원가를 산정하는 방법으로 이종 제품을 개별적으로 생산하는 생산형태(작업공구제조업․건설업․기계제조업․가구제조업․조선업․토목건축업․서비스업 등)에 적용된다. 제조지시서(production order)는 제조책임자에게 특정제품의
processed the raw material.
Manufacture
Supplier: Suppliers produce the products we sell, from raw materials and components that they buy from their sub-suppliers. The suppliers are NOT owned by IKEA, with the exception of the Swedwood factories.
Distribution
Distribution Centre (DC): Receives and stores goods from the suppliers before sending them onwards within IKEA, mostly to the stores.
order 3 dozens, they will need 2 more trays than before. So they need 5 trays.
6. Are there any changes you can make in your production plans that will allow you to make better cookies or more cookies in less time or at lower cost? For example, is there a bottleneck operation in your production process that you can expand cheaply? What is the effect of adding another oven? How much would you
ordercosting)은 조선업, 건설업 등 특별주문이나 특별수요에 따라 종류와 규격이 서로 다른 특정제품을 개별적으로 생산하는 기업에 적합한 원가계산방법이다.
종합원가계산(processcosting)은 자동차, 전자제품, 화학공업, 식료가공업 등과 같이 시장수요에 따라 단일 종류의 제품을 연속적으로 반복하여