1) INTRODUCTION
The National Cranberry Cooperative case present the production and operation problems faced by plant processing berries in the USA, in the seventies.
- PRESENTATION OF NCC & THE CRANBERRY INDUSTRY
As volume of the harvested berries increased, problems arose in the transformation of those berries into saleable products. This was the case in NCC’s receiving plant n°1 (RP1).
The real
Downgrade in educational quality
Competition heating up
Memorizing-focused education
Cramming environment
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Discussion
Lack of feedback
The most effective way to educate someone
Missing what they should know
To bring a gap
Recommendation
Other efforts
University: To upgrade class environment
Institutional base for feedback and lecture evaluation program
Stu
II. Temporary Holding
After the process berries were weighted, sampled and finally color graded, they were finally moved to one of the five Kiwanee dumpers which had rapidly moving belt conveyors. The berries were taken to one of the 27 temporary holding bins (bins 1-24 held 250 bbls. and bins 25-27 held 400 bbls. each) which were controlled from a central control panel. Although it usually took
capacity supplied and the capacity used. Companies can review the cost of the unused capacity and contemplate actions to determine whether and how to reduce the costs of supplying unused resources in subsequent periods. In some cases, the information can save companies that are considering expansion from making unnecessary new investments in capacity because they find that they’re underutilizin
현 상황
Pump: 경쟁사의 가격압력에 따른 가격인하
Gross Margin: 15%에서 1.8%로 급감
MOH 비용이 차지하는 비중이 큼
어떤 원가계산방법?
TDABC
시간기준
Unused capacity 파악가능
ABC
활동기준
Unused capacity 파악어려움
인터뷰/설문조사