CHAPTER 4: FLOW TIME ANALYSIS 4.3 Solutions to the Problem Set Problem 4.1 [a] Draw a process flow diagram. [b]. The theoretical flow time is 36 minutes: There are three paths through the system: A: Take Order – Food – Deliver – Bill → 4 + 18 + 12 + 2 = 36 mins B: Take Order – Wine – Deliver – Bill → 4 + 4.8 + 12 + 2 = 22.8 mins C: Take Order – Cart – Deliver – Bill → 4 + 10 + 12 + 2 = 28 mins Path A is critical so the TFT is 36 minutes [c]. The flow time efficiency is 36/60
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suggestion to close SDS instead of keeping it. However‚ if they close SDS‚ the change in their net income will be: Exhibit 5 They will save costs in maintenance‚ power‚ and so on‚ but they will lose the rent profit $8‚000 if there is no other company rents that floor. Besides‚ they need to outsource and the outsourcing cost will be 205 hours * $800 per hour = $164‚000. Therefore‚ as it is shown in Exhibit 5‚ their extra cost of closing SDS will be $94‚356. If they don’t rent the place to other
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Home-Style Cookies Case 1. Briefly describe the cookie production process. The company uses batch processing system‚ wherein the process begins when the management gets orders from its distributors. Production schedules are then made which are based on the orders received. In the beginning of every shift‚ a list of the cookies to be made that day is delivered to the person in charge of mixing. The ingredients needed are activated through a master list containing all the ingredients to ensure accuracy
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Internet Case for Chapter 2: Operations Strategy in a Global Environment Johannsen Steel Company Johannsen Steel Company (JSC) was established by three Johannsen brothers in 1928 in Pittsfield‚ Rhode Island. The brothers began JSC by concentrating on high-quality‚ high-carbon‚ high-margin steel wire. Products included "music wire" for instruments such as pianos and violins; copper‚ tin‚ and other coated wires; and high tensile-wire for the newly emerging aircraft industry. JSC even pioneered
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Jordan Company Solution Jordan Company has two departments‚ X and Y. Overhead is applied based on direct labor cost in Department X and machine-hours in Department Y. The following additional information is available: Budgeted Amounts Direct labor cost Factory overhead Machine-hours Actual data for Job #10 Direct materials requisitioned Direct labor cost Machine-hours Department X $180‚000 $225‚000 51‚000 mh Department X $10‚000 $11‚000 5‚000 mh Department Y $165‚000 $180‚000 40‚000 mh Department
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Kristen Williams Growing up‚ most parents and educators tell children to be successful and live a happy life you have to attend college. However‚ this is not always true. People who do not obtain a college degree are not necessarily unsuccessful. Some people are intellectually challenged and have disabilities that do not let them perform at a high level. Also‚ America’s economy has risen drastically that some households cannot afford college tuition. College is not for everyone‚ and there
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accounts payable increased very much. And we can may be assume that there are also gains from the company’s activities. Thus‚ accounts receivable slightly increased‚ in parallel with the company’s activities we can also assume that company sales increased. Company is not in trouble with receivables. ANSWER 3: Retained Earnings didn’t increase by the amount of net income for the month because‚ Diane Maynard got a dividend of 11.700 USD which she then used to repay her loan. Thus Retained
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Kristen Jaymes Stewart was born in April 9‚ 1990 in Los Angeles‚ California. She is an American actress and a Hollywood star. She is best known for playing Bella Swan in The Twilight Saga .She is Hollywood’s top earning actress in 2012. She won 20 awards since 2008 – 2012 John is a stage manager and television producer Joles is a Hollywood script supervisor and filmmaker Cameron Stewart is working as a grip. He sometimes accompanies Kristen to some Public Events Robert Pattinson is an English
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Printing(Thompson div) 25 Own Supplies 312(432-5-36) Total 391 As shown in the calculations above‚ Northern should accept the bid from Thompson division as it has the lowest cost if all transfer prices within the company were calculated at costs. Incurring the lowest costs would also enable Birch Paper Company to earn the highest profits possible. 2. As alternatives for sourcing exists‚ Mr. Kenton should be permitted to choose the alternative that is in Northern division’s own interests. The transfer price
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