ACC2CAD Cost Accounting &
Semester 2, 2012
Mini-Case Study 3
INTERNET RESEARCH ASSIGNMENT
Tutorial: Wednesday 1pm
Tutorial: Tuesday 10am
21st September 2012
Table of Contents
Recommendation and Conclusion
Fujitsu Factory Departments
Motherboard Production Process Costs
The team had undertaken internet research to find newly developed virtual factory tours freely available to view. A virtual factory tour for Fujitsu’s IT Technology factory, located at http://fujitsuineurope.ts.fujitsu.com/en/virtual-tour.html, was assessed on 14th September 2012. Due to the engaging and informat ive value chain elements present (see Appendix 1), the group recommends the Fujitsu virtual tour for their motherboard production process .
ACC2CAD subject co -ordinator requires research assistants to discover new virtual factory tours to supplement or replace those on LMS. Research and assessment was completed by the team leading to the discovery of Fujitsu’s Factory Tour. The virtual factory tour covers and meets all the criteria and elements required.
ACC2CAD subject co -ordinator needs new virtual factory tours freely available on the internet to supplement or replace the ones already on LMS. Research and analysis is required by the team in order to discover a virtual factory tour that is engaging and informative with their manufacturing processes.
The Fujitsu virtual factory tour of their factory can be found freely available in English at http://fujitsuineurope.ts.fujitsu.com/en/ virtual-tour.html. The company design & produce their own motherboards for the PCs, Notebooks and servers they sell. The team believes for Fujitsu overall as a factory the use of operation costing looks right from the ‘made to order’ PCs, notebooks and servers they assemble for customers. Also the costing system most suited for the motherboard production would be process costing, which is evident from the basic flow diagram below (see Appendix 2 for more detail).
board are solder
Robot & Manual
Fujitsu is mainly a capital intensive factory with machinery and robots, used for the application and insertion of required components onto the printed circuit boards, but also include manual labour of workers in an assembly line.
RECOMMENDATIONS AND CONCLUSION
It is recommended that ACC2CAD subject co -ordination should use the Fujitsu virtual factory tour found at http://fujitsuineurope.ts.fujitsu.com/en/virtual-tour.html. The way the Systemboards are produced through machinery, along assembly line of workers, and by robot machinery is a great example of the processes involved with process costing systems.
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FUJITSU FACTORY DEPARTMENTS
Research & Development
The department where products are researched and designed
Test & Compliance
Products are tested to ensure they meet compliance,
Programs and processing system software are tested before
This is where the factory keeps their raw materials.
Department that produces Fujitsu motherbaords to be sold or
used in the assembly of PC & Servers.
Materials sent from supermarket to assembly PC ordered.
Materials sent from supermarket to assembly Servers ordered.
Assembled Servers are put together and hardware is installed...
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