tailieunhanh - MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2

Tiết kiệm chi phí (coi là dòng tiền ròng từ đầu tư, $ 6,31 * 4992) đầu tư ban đầu đòi hỏi giá trị gần đúng, và giới hạn trên, tỷ lệ nội bộ trở lại Kỹ sư đề nghị tăng thời gian cần thiết tại trạm 102 để sản xuất một widget từ 25 phút đến 27 phút. Như đã thấy, số lượng | 10 Thinking Bridges Exhibit Internal Rate of Return Scenario 2 Cost savings the presumed net cash inflow resulting from the investment 4 992 Initial investment required 31 500 5 000 per year Approximate value of and upper limit on the internal rate of 63 630 return cost savings investment The payback reciprocal The payback period of this investment is about 2 months 5000 31 500 years . Scenario 2 Global Measurements Thinking Bridge Analysis Let s ask the T I and OE global measurement questions about scenario 2 and see if anything has changed there. What prevents the firm from increasing throughput The answer to this question has changed. The company is currently producing and selling at its capacity of 4 992 units a limitation that is established by workstation 102. The engineer s proposal increases the time required at workstation 102 to produce a widget from 25 minutes to 27 minutes. As previously shown the number of widgets that now can be produced actually drops by 370 widgets from 4 992 to 4 622. In this case there are plenty of sales the ability of the overall system to generate greater throughput is limited by the capability of workstation 102. Will the total amount of throughput T change Yes as shown in Exhibit the throughput is actually reduced in the second scenario. Exhibit Throughput Lost Scenario 2 Lost Sales Volume Original capacity Capacity if proposal i Reduction in product 4 992 - 4 622 370 units per year units per year units per year s implemented ve capability Throughput per unit Price Variable Expense Throughput Throughput lost per unit - per unit per unit The throughput per unit per unit multiplied by the number x 370 units per year of units lost 118 per year Thinking Bridges Example 11 The proposal reduces the available capacity below that which is currently being sold. This means that the organization will be late delivering or not be able to fill about 370 of the existing orders 4 .