tailieunhanh - Process Planning Episode 11

Tham khảo tài liệu 'process planning episode 11', kỹ thuật - công nghệ, cơ khí - chế tạo máy phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Economics of process planning 395 Example The Kleenezee Vacuum Company decide to analyse further the Supa-kleen model as detailed in Example . The variable cost is the fixed costs are 32000 per period and the selling price is . Determine the profit and contribution for this model for a range of production volumes from 250 to 1000 in increments of250. Solution Volume Sales k Fixed costs k Variable costs k Profit k Profit Sales Contribution k Cont. Sales 250 32 1-38 27 500 32 22 54 750 32 49 81 1000 155 32 47 76 108 It can be seen from the above example that the profit sales ratio increases as the sales volume increases. However the contribution sales ratio remains constant. Manufacturing materials and costs As stated in Section various factors will influence the selection of a suitable material for design and manufacture of a product. However it is of prime importance that the selected material has appropriate properties that not only allow it to perform satisfactorily during service but also to allow it to respond appropriately during manufacture Edwards and Endean 1990 . The level of performance requữed for the material will vary according to the application area. For example the level of performance expected of materials used in aerospace applications will be far greater than that of those used in household appliances. In terms of cost the higher the level of performance requữed the greater the expense incurred. Therefore the materials selection decision will generally be a compromise between performance and cost Dieter 2000 . The cost of a particular material will be subject to the usual market forces of supply and demand. This may also be compounded further by the availability of the material particularly for materials that are naturally occurring rare and or difficult to process from mineral form. For example a widely used material such as mild steel