cation FABRICATION PROCESSES 1. FORGING- It is a manufacturing process involving the shape of metal using localized compressive forces .forging is often classified according to the temperature at which it is performed: cold‚ hot or warm forging . forged parts usually require further processing to achieve a finished part. Forging can produce a piece that is stronger than an equivalent cast or machined part. As the metal is shaped during the forging process
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Bridgeton Industries 1. Describe the competitive environment for Bridgeton as well as the cost accounting system currently in use. When foreign competition and scarce‚ expensive gasoline began to play an important role in the market‚ Bridgeton began to lose domestic market share. The ACF Bridgeton plant faced new challenges in their production that led them to serious cutbacks like the closing of the ACF plant for manufacture of fuel-efficient diesel engines. By 1987‚ they classified
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change in overhead costs. According to the case‚ the decision to outsource Muffler-exhaust systems and oil pans was based on the model without overhead allocation. Overlooking the overhead allocation represented a nightmare in analysis and led Bridgeton face falling profits. To further explore the problems‚ we allocate overhead costs into each products for getting the true profits and the ROS: Profit By Segment 1987 1988 1989 1990 Fuel Tanks 32‚849 36‚767 33‚703 35‚956 Manifolds
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* Better utilization of available resources and capability by freeing up internal resources that could be put in to effective use for other purposes * Outsourcing also enables companies to realize the benefits of re-engineering. 2. Bridgeton has already outsourced muffler-exhaust systems and oil pans. c. How much overhead cost would have been saved by outsourcing of muffler-exhaust systems and oil pans if i. Overhead costs were entirely fixed costs (regardless of the
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Metal fabrication is the building of metal structures by cutting‚ bending‚ and assembling processes: Cutting is done by sawing‚ shearing‚ or chiseling (all with manual and powered variants); torching with hand-held torches (such as oxy-fuel torches or plasma torches); and via numerical control (CNC) cutters (using a laser‚ mill bits‚ torch‚ or water jet). Bending is done by hammering (manual or powered) or via press brakes and similar tools. Modern metal fabricators utilize press brakes to either
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Introduction to Microelectronic Fabrication Lecture 1 January 11th‚ 2006 Brief overview of microelectronic fabrication •Dominant material: Silicon •Technology size •MOSFET fabrication •Safety Dominant material: Silicon Obtaining ultrapure Si (other technology) Robert F. Pierret‚ Semiconductor Device Fundamentals‚ p.17 Single-crystal formation • Bridgmann method • Czochralski method USNA (lecture notes)‚ http://www.usna.edu/EE/ee452/LectureNotes/05-Processing_Technology/15
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ALGAL BIO-DIESEL POWER PLANT INTRODUCTION: Algae- most promising alternative renewable energy source available. It decreases the need for fossil fuels and thus makes our environment healthier. Algae oil is produced as much faster as 30 times than other biomass feedstock while its producing amount is up to 300 times more resulting 600 tons of bio-diesel per day which will produce 200MW of electricity per hour. MAJOR COMPONENTS IN ALGAE BIO-DIESEL POWER PLANT: 1. Algae plantation
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NO. 9‚ SEPTEMBER 1992 Micromotor Fabrication Mehran Mehregany‚ Stephen D. Senturia‚ Member‚ IEEE‚ Jeffrey H. Lang‚ Member‚ IEEE‚ and Pradnya Nagarkar Abstract-This paper presents a detailed discussion of micromotor fabrication and related critical issues. The micromotors under study are of the variable-capacitance side-drive type with salient-pole and wobble (harmonic) designs. Polysilicon surface micromachining forms the basis of the micromotor fabrication process. In this process‚ LPCVD heavily
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The Bridgeton case introduced a relatively simple costing system: DM‚ DL‚ and one pool of indirect‚ support‚ or overhead costs. The one and only "cost pool" containing all overhead (OH) costs was allocated on the basis of DL$. In this case‚ the direct costs seem to be largely variable (i.e.‚ they vary proportionally with production volume)‚ whereas some of the indirect costs are relatively variable and others are largely fixed. Case in point: Not all INDIRECT costs are necessarily FIXED. To figure
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Vanessa ACCT 606 CASE 2 2/8/2011 1. I use: overhead for period / allocation base for period (in this case-DL)=Overhead Allocation Rate In 1987‚ OH$107‚954/DL$24‚682=437% 2. The changes from 1987 to 1988 were not significant. However‚ the changes in overhead allocation rates in 1989 and 1990 appeared to be significant when compared to 1987 rates. Because in 1988 and 1989‚ total overhead costs decreased about 25%‚ but direct labor costs‚ direct material costs in decreased even more
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