ࡱ> $& !"#)^vw[\12v x y z | #` bjbj\.\. >D>DD....22242H#H#H#h#l%D28l5 7:778_C_C_COQQQQQQ$8huE2DA_CDDu..78 QUQUQUDn.728OQUDOQUQUd12Cf8`5 p$G: H#_G?ehTTн0UePuJ. P,CfCfXP2g`_CLC6QUC, D_C_C_CuuS_C_C_CDDDD222}İr222İ222...... Chapter 7 Managing Quality and Time to Create Value ANSWERS to Review Questions 7.1 Refer to the list of key terms at the end of the chapter and the glossary. 7.2 Several decades ago, high quality was a means of establishing a competitive advantage. However, now high quality is considered to be a competitive necessity. Quality does not just happen; it is the result of conscious management decisions. Just like cost, measuring and evaluating quality is necessary to ensure that high quality is being maintained. 7.3 Some feel that now managing time is at the same stage as managing quality was 10 to 20 years ago soon it will be a competitive necessity, but it may be a source of competitive advantage now. Organizations that are able to meet customer needs more quickly (and with high quality) may have an advantage, but superior time performance does not just happen. It, too, is the result of applying management focus and techniques. 7.4 TQM advocates believe that investments in improved quality will always pay off because customers will prefer to buy from a quality supplier and they should be willing to pay premium prices. 7.5 ROQ advocates believe there is an optimum level of quality, beyond which the costs of achieving higher quality exceed the benefits (higher prices) of higher quality. According to ROQ, organizations should seek to maximize profitability, not quality. TQM, on the other hand, presumes that increases in quality always increases profitability. 7.6 Quality dimensions are (1) product or service attributes and (2) customer service before and after the sale. 7.7 Perhaps the major difference between tangible and intangible product features are the ease and reliability with which organizations can measure achievement of those features. 7.8 High degrees in variation of performance of process activities usually leads to variation in product attributes, which are important contributors to quality. High variation itself usually means that there is a greater chance of product attributes being well below expectations. 7.9 Lead indicators of quality reflect current process activities that the organization believes will affect the quality of products and services as perceived by customers. Diagnostic information about quality may be lead indicators of quality, but also may measure customer perceptions about quality that has resulted. Diagnostic information identifies or helps identify causes of poor quality. 7.10 Customer satisfaction and quality are closely related because high degrees of quality, as defined by the customer, could result in high customer satisfaction. Customer satisfaction also considers the degree to which products and services meet customers expectations about price. 7.11 COQ, particularly preventive activity costs, may be a lead indicator of quality if it is computed frequently. More often, COQ is used as diagnostic information, which identifies causes of poor quality performance (e.g., external failures). 7.12 Organizations should evaluate whether increased preventive activities result in fewer internal and external failure activities. Most organizations feel there is a favorable tradeoff, but there is not much evidence that organizations have formalized the tradeoff; that is, measuring by how much spending a certain amount on preventive activities will reduce external failure costs. 7.13 COQ could be used by either TQM or ROQ advocates. TQM advocates could point to an imbalance between preventive activity costs and the other COQ categories and claim that the organization should shift its efforts from inspection, and correcting failures to prevention of poor quality. ROQ advocates could use COQ information to try to quantify the tradeoffs among types of quality activities. 7.14 Improvements in time performance, while maintaining customer value, usually are not possible without improvements in quality. Likewise, improvements in quality usually result in improved time performance because time for inspections and correcting failures is reduced. 7.15 JIT in its complete form is not possible without high quality processes. Low quality processes mean that sufficient inventories of parts must be purchased or built to compensate for the inevitable defective parts that result from low quality processes. Maintaining high levels of inventory for these purposes is not value-added and is wasteful of scarce resources. 7.16 Several types of productivity measures include individual factor productivity, such as sales per employee, and total factor productivity, which measures total output achieved by all resources employed. 7.17 Cycle time is the elapsed time between when a product or service is begun and when that product or service is completed and ready for delivery to the customer. Average cycle time should be measured by the time for working on all units, whether they are completed without error or reworked, divided by the total good units completed. 7.18 Throughput efficiency depends on how much time a process spends adding value to a product or service compared to the total time the product or service is in process. It is measured by the throughput time ratio, which is the time spent adding value by active processing divided by total cycle time. 7.19 Process capacity is the ability of an organization to transform inputs into outputs. The chapter uses an example of traffic on the highway to identify the process of cars entering and parking in a city. The process capacity is the rate at which cars can enter and park within the city. 7.20 Theoretical capacity is the maximum rate of transformation of inputs into outputs if a process were fully used. Practical capacity is a more realistic rate of transformation considering such items as reserve capacity, maintenance, and planned downtime. One reason an organization might operate at practical capacity is that planned downtime is often necessary to keep equipment maintained and running. Another is that demand for the process output may be less than theoretical capacity. Also, running at theoretical capacity may cause breakdowns and delays, which could severely hamper the throughput of the organization. ANSWERS to CRITICAL ANALYSIS 7.21 These views can be conflicting, but they may reinforce each other. At one time, an example of the difference in views was the contrasting implementation of quality by BMW and Lexus. BMW prided itself on building driving machines, which epitomized faultless driving performance (speed, handling, etc.). Lexus, however, focused on providing comfort, luxury, and reliability because it assessed that there was a larger market of people willing to buy expensive autos who defined quality this way people who in an earlier generation perhaps would have bought Cadillacs. It is interesting to see that both BMW and Lexus apparently are adopting some of each others definitions of quality, perhaps to offer broader quality and appeal to all of the upscale auto market. 7.22 Though quality no longer may be a way to achieve competitive advantage, it would be shortsighted to say that quality is now less important. Failing to provide high quality cannot be offset by developing new products more quickly. It is fair to say that new product development time is crucial now, but high quality must be maintained. 7.23 While we have not reviewed the bankruptcy court proceedings for this case, we may speculate that this company overspent on achieving high quality. One of the criticisms of the Malcolm Baldrige award is that it focuses too much on achieving high quality processes and not enough on successfully providing customer value competitively. 7.24 FedEx seems to be saying that it will invest in quality up to the point of just improving customer value this is the ROQ approach to quality. Hewlett Packard seems to be saying, however, that quality improvement is an inextricable part of the companys culture this is the TQM approach. Both may be successful, but the ROQ approach seems more consistent with economic decision-making. At some point, one suspects that even Hewlett Packard would judge a quality improvement more costly than could be recovered by higher prices. 7.25 This may be a touchy question, particularly if this chapter is covered around registration time for the next semester or quarter. Students have a strong interest in registering quickly and for the classes they want and need. A fair measure of average registration time should include time spent reworking schedules, which may involve standing in long lines to reregister if the initial registration was not successful. 7.26 All of these factors may be dimensions of quality as perceived by customers. You would expect each airline to stress its most favorable qualities, while leaving unsaid its less successful quality performance. 7.27 Depending on how the questionnaire is constructed, the insurance company may discover information about its quality performance and diagnostic information about how it may improve its customer service. 7.28 It may seem strange to todays students that at one time formal student evaluations of university teaching were rare. Though this is controversial among some professors, most students perceive themselves as customers who have a right to demand high quality service and to provide feedback about the quality of service delivered. While student evaluations at most universities may be flawed, they do attempt to measure the quality of teaching services. Some universities (e.g., Chicago not surprisingly) rely on markets for courses to signal all the dimensions of quality of instruction. 7.29 Quality of service may have many dimensions. On-time delivery may be very important, but it may not be the only important one. Other delivery companies may not have quite as good on-time delivery performance as UPS, but they may excel on other dimensions of customer-perceived quality e.g., real-time information about shipments, interactions with customers. It is interesting that UPS reportedly is relaxing its focus on speed and encouraging its personnel to interact with customers more to identify problems and to convey service information. 7.30 Motorolas six-sigma program seems more closely aligned with the TQM approach because it is pursuing what may seem to others as an impossible goal. Achieving this low level of defects could be more costly than it would be worth in terms of the higher prices that Motorola could charge for its products. On the other hand, most organizations may find improving quality easier when they establish a tangible goal (e.g., a small number of defects) for all parts of the organization than a more general and theoretically superior goal of maximizing profits from quality improvements. How do individuals at all levels of the organization make the tradeoffs necessary to implement profit maximization when they may see only a part of the process? 7.31 Tangible features include clarity, readability, accuracy, topic coverage, and comparisons with competitive books. Intangibles include design, appearance, and achievement of educational goals. Of course, we are interested in these ratings. 7.32 All three methods seek to improve the organization by focussing on quality. TQM seeks to install attitudes and processes that lead to continuous quality improvements. ROQ seeks to find economic tradeoffs between the costs and benefits of quality improvements. COQ seeks to measure the costs of four types of quality activities to quantify the organizations commitment to and consequences of quality. 7.33 Presumably, improvements in internal processes, such as shorter cycle time, and customer value, such as product quality, are leading indicators of improved profits. However, under pressure to generate current profits, top managers may encourage lower-level managers to take quality and/or processing time shortcuts that would save current expenditures. This could be even more costly in the long run, and some companies have begun to include non-financial performance measures, such as quality, time, and customer satisfaction, in the evaluations of top managers, too. These issues are covered in more detail in Chapters 20. 7.34 By itself, a measure of average cycle time for good units only does not seem complete. However, it could be compared to the average cycle time for all units to indicate the improvements that would be possible if rework can be eliminated. Managers may be motivated to measure the cycle time for only good units because they know this measure will be compared to previous times or times from other, more efficient organizations. Unless the proportion of bad or reworked units is very small, ignoring the time wasted on them is not realistic and probably will fool no one for long. 7.35 It certainly is possible to increase the throughput of one part of an organization to the detriment of the organizations profitability. Consider the case of one part of a production process that virtually eliminates non-productive time (increasing the throughput time ratio dramatically) and uses the freed-up time to produce more of its parts and assemblies. But what if this rate of production far exceeds the organizations ability to use those parts and assemblies because other parts of the process may be less efficient? Excess parts and assemblies will build up, wasting the companys resources, and leading to lower profitability. 7.36 It is probably no accident that many well-run organizations intend to operate at a practical capacity that is approximately 80 percent of theoretical capacity. Practical capacity usually puts an upper limit on the planned use of capacity, but does not necessarily limit the actual use of capacity to 80 percent of theoretical. If unforeseen, profitable opportunities arise, the organization can use its reserve capacity to meet them. Intentionally scheduling resources to use close to theoretical capacity (even allowing for planned maintenance) may not allow the organization to take advantage of these opportunities or to meet scheduled demand if the process unexpectedly shuts down because of problems. It does seem tempting to fully utilize capacity, but organizations have found it to be prudent to reserve some capacity for unforeseen opportunities or problems. 7.37 Answers will vary, but should discuss the boundaries of the true transportation problem that needs to be solved. Because most such projects are performed by agencies with limited responsibilities (e.g., highway construction), solutions often are partial in nature; that is, they do not consider the entire transport system. SOLUTIONS to eXERCISES 7.38 (10 min) The Malcolm Baldrige award is granted by the US Department of Commerce to US companies that demonstrate commitment to and achievement of high quality processes, products and services. The Deming Prize is open to organizations around the world and also is based on the quality of processes, products, and services. Both prizes are awarded after extensive self-study and examinations by outsiders. ISO 9000 is a set of international standards for designing and evaluating processes to ensure quality outcomes. 7.39 (20 min) Costs of quality Classifcation of itemsCategoryMaterials inspectionAppraisalScrapInternal FailureEmployee trainingPreventionReturned goodsExternal FailureFinished goods inspectionsAppraisalProcessing customer complaintsExternal Failure Cost of Quality Report ActivityAmount% of SalesSales $ 450,000 100%Prevention activities Employee training  $13,000 2.89%Appraisal activities Materials inspection13,000  FG inspections15,000 28,000 6.22%Internal failure activities Scrap8,000 1.78%External failure activities Returned goods3,000  Process customer complaints6,000 9,000 2.00%Total costs of quality$ 58,000 12.89%  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.40 (15 min) Quality according to the customer Product or ServiceCustomer-quality attributea. Tuxedo for a bridegroomStyle, material, cost, timeliness or accessibilityb. Microwave ovenSpeed, flavor of food, ease of usec. Accounting course at a universityKnowledge achieved, grade, quality of professord. Trip on a cruise shipFood, comfort, entertainment, itinerary, etc.e. Frozen dinnerTaste, nutrition, perishable, etc.f. Tax return prepared by professionalAccuracy, amount of refund/reduction to tax liability, audit defense 7.41 (15 min) Quality according to the customer Product or ServiceCustomer-quality attributea. Personal computerSpeed, memory, storage, reliability, customer serviceb. Television programmingEntertainment value, time of day, informativenessc. Meals in a fine restaurantTaste, presentation, setting, service, varietyd. Student study guides for an accounting textEase of use, relevance to text, completeness, accuracye. Running shoesComfort, support, style, performancef. Legal representation in traffic courtEffectiveness, timeliness 7.42 (15 min) Quality according to the customer Product or ServiceCustomer-quality tradeoffsa. Personal computer Speed, memory, storage, video and audio performance, reliability, customer service, costb. Portable MP3 playerSound reproduction and amplification, reliability, styling, features, costc. Checking accountEase of use, service features, feesd. Taxi ride through New YorkSpeed, safety, informativeness (perhaps)e. Personal clothingStyle, functionality, ease of care, cost 7.43 (30 min) Costs of quality Classification of activitiesCategoryProcess inspection..AppraisalScrap....Internal FailureQuality training.PreventionWarranty repairs..External FailureTesting equipment..AppraisalCustomer complaints..External FailureRework.Internal FailurePreventative maintenance..PreventionMaterials inspection..AppraisalField testingAppraisal Types of costsYear 1 AmountsAs a % of SalesYear 2 AmountsAs a % of SalesSales $ 2,450,000 100% $ 2,200,000 100%Prevention Quality training $ 198,000 8.08% $ 130,000 5.91% Preventative maintenance135,000 5.51%95,000 4.32%Total prevention333,000 13.59% 225,000 10.23%Appraisal Process inspection16,500 0.67% 18,800 0.85% Materials inspection65,000 2.65% 48,000 2.18% Field testing94,000 3.84%124,000 5.64% Testing equipment70,000 2.86% 70,000 3.18%Total appraisal245,500 10.02% 260,800 11.85%Internal failure Scrap18,500 0.76% 19,300 0.88% Rework170,000 6.94% 185,000 8.41%Total internal failure188,500 7.69% 204,300 9.29%External failure Warranty repairs 43,000 1.76% 48,000 2.18% Customer complaints28,000 1.14% 34,000 1.55%Total external failure71,000 2.90% 82,000 3.73%Total costs of quality $ 838,000 34.20% $ 772,100 35.10% HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.44 (30 min) Costs of quality Classification of activitiesCategoryProcess inspectionAppraisalScrapInternal FailureQuality trainingPreventionWarranty repairsExternal FailureTesting equipmentAppraisalCustomer complaintsExternal FailureReworkInternal FailurePreventive maintenancePreventionMaterials inspectionAppraisalField testingAppraisal Activities Year 1 CostsAs a % of Sales Year 2 CostsAs a % of SalesSales $ 1,960,000 100% $ 1,760,000 100%Prevention Quality training158,000 8.06%105,000 5.97% Preventive maintenance108,000 5.51% 76,000 4.32%Total prevention266,000 13.57%181,000 10.28%Appraisal Process inspection13,200 0.67%15,000 0.85% Materials inspection52,000 2.65% 38,000 2.16% Field testing75,000 3.83%99,000 5.63% Testing equipment56,000 2.86%56,000 3.18%Total appraisal196,200 10.01% 208,000 11.82%Internal failure Scrap14,800 0.76% 15,500 0.88% Rework136,000 6.94% 148,000 8.41%Total internal failure150,800 7.69%163,500 9.29%External failure Warranty repairs 34,000 1.73%38,000 2.16% Customer complaints22,500 1.15%27,200 1.55%Total external failure56,500 2.88% 65,200 3.70%Total costs of quality $ 669,500 34.16% $ 617,700 35.10% HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.45 (30 min) Costs of quality Classification of itemsCategoryProcess inspectionAppraisalScrapInternal FailureQuality trainingPreventionWarranty repairsExternal FailureTesting equipmentAppraisalCustomer complaintsExternal FailureReworkInternal FailurePreventative maintenancePreventionMaterials inspectionAppraisalField testingAppraisal Types of costs Year 1 CostsAs a % of Sales Year 2 CostsAs a % of SalesSales $ 3,920,000 100% $ 3,520,000 100%Prevention Quality training305,000 7.78% 220,000 6.25% Preventative maintenance220,000 5.61% 152,000 4.32%Total prevention525,000 13.39% 372,000 10.57%Appraisal Process inspection26,400 0.67% 30,000 0.85% Materials inspection105,000 2.68% 75,000 2.13% Field testing150,000 3.83% 200,000 5.68% Testing equipment115,000 2.93%115,000 3.27%Total appraisal 396,400 10.11% 420,000 11.93%Internal failure Scrap28,800 0.73% 30,100 0.86% Rework272,000 6.94% 195,000 5.54%Total internal failure300,800 7.67% 225,100 6.39%External failure Warranty repairs 70,000 1.79% 75,000 2.13% Customer complaints44,500 1.14% 54,200 1.54%Total external failure114,500 2.92% 129,200 3.67%Total costs of quality $ 1,336,700 34.10% $ 1,146,300 32.57% HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.46 (15 min) Cost of quality Prevention CategoryCost Design engineering $ 600  Supplier evaluations450  Equipment maintenance1,154  Quality training 500  $ 2,704 Appraisal Category Product testing $ 786  786 Total $ 3,490  7.47 (30 min) Quality and time control (appendix) WeekAvg. cycle time in hours1133.42158.83121.94120.35125.86133.17140.78122.89135.710165.311128.112103.313102.514101.415118.916127.817132.218135.5Statistical Control ParametersOverall Mean128.19hoursStandard Deviation (SD)16.92hours2 SDs33.84hoursUCL = Mean + 2 SD162.04hoursLCL = Mean - 2 SD94.35hours This chart indicates only one observation outside the historical control limits. A possible run occurred in weeks 11-15 when four consecutive observations were outside one standard deviation. The process shows a lot of variation that seems to be moderating in recent weeks, perhaps indicative of successful corrections.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE   EMBED Excel.Chart.8 \s  7.48 (20 min) Time control chart This chart indicates mostly random fluctuations, and no evidence of trends or runs. Nearly 50% of the time, however, the process takes longer or shorter than the target control limits. This seems excessive. Investigation appears warranted.  EMBED Excel.Chart.8 \s   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.49 (30 min) Quality control chart WeekAverage test performance361.7371.7381.7391.6401.6412.2421.4431.4442.0452.1461.2Target Control ParametersTarget Mean1.50UCL = 2.10LCL = 1.20 HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  This chart shows the process is tending to greater variation recently and appears to be barely in control. Corrective action is indicated even though the most recent observations are within the limits 7.50 (30 min) Quality control/run chart (appendix) WeekAverage test performance3555 3633 3793 3882 3949 4073 4188 4245 4369 4436 45101 46107 4789 4874 4964 5055 5152 5257 Statistical Control ParametersOverall Mean67.89Standard Deviation (SD)21.972 SDs43.94UCL = Mean + 2 SD111.82LCL = Mean - 2 SD23.95 7.50 continued This chart shows relatively high levels of variation in earlier weeks that has moderated greatly in recent weeks. Because of the recent reduction in variation, the historical control limits seem out of date and should be revised, or perhaps replaced with target control limits.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE   7.51 (20 min) Pareto chart. Defects sorted by frequency Causes of defectsFrequencyProduct prices disputed115Product shipped by wrong priority70Shipments to foreign locations64Miscellaneous30Product shipped to wrong location30Wrong product shipped20Product returned15Product did not perform12Correction of incorrect prior adjustments10Pricing and shipping appear to be the primary causes of complaints.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE   7.52 (20 min) Pareto chart. Data sorted by frequency. Causes of defectsFrequencyIncoming components148Mounting machine alignment64Incomplete solder29Operator error23Improper sequence of components17Testing error11Faulty board6By far, the largest number of defects is caused by faulty incoming components. The company should either improve its supply of components or test them before they are installed.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.53 (20 min) Quality versus cost Status quoWaste$ 3,000Lost business 2,500 Total cost$ 5,500Alternative 1 Alternative 2 Lease new regulator $ (4,000) New employee (2,500)Waste savings2,000  Waste savings 1,500Lost business savings2,000  Lost business savings 1,800net savings $ -  net savings $ 800 Cost savings seem to favor alternative 2, but alternative 2 appears to be less effective in eliminating the problem. Estimates of the costs of lost business, in particular, are difficult to make reliably, and they may be understated here. The less lost business, the less likely is adverse publicity. Therefore, the company may consider alternative 1 to be more attractive since it reduces estimated lost business, presumably through having more product available for sale (and less wasted). Another consideration is that repairing or exchanging the new regulator may be easier than firing or retraining the new employee if he or she does not work out.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.54 (20 min) Quality versus cost Status quoWaste $ 5,000 Lost business3,500 Total cost8,500 Alternative 1 Alternative 2 Lease new regulator $(3,500) New employee $(3,000)Waste savings3,500  Waste savings 2,500Lost business savings2,000  Lost business saving 2,000net savings $ 2,000  net savings $ 1,500 Cost savings and effectiveness favor alternative 1, which eliminates more of the problem and offers greater cost savings than alternative 2.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.55 (20 min) Quality versus cost Status quoWaste $ 3,000 Lost business 1,500 Total cost4,500 Alternative 1 Alternative 2 Lease new welder$(3,500) New employee  $ (3,000)Waste savings1,500  Waste savings 2,500 Lost business savings1,000  Lost business saving 1,000 net savings $(1,000) net savings $ 500Alternative 2 appears to be more effective in eliminating the quality problem. Though both alternatives eliminate most of the problem of lost business (perhaps), the company still seems to generate a large amount of waste. It should investigate whether its waste is unusual for the industry and whether waste can be reduced, perhaps through better designs or material preparation.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.56 (20 min) Answers will vary, particularly over time. Try searching using Google or another engine on the key words, just in time and outsourcing. Answers should consider features, reliability, and so on of the outsourced activities. 7.57 (20 min) Answers will vary. Try searching Google or ABI Inform on the key words just in time, cost, and benefit. Answers should cover the studys objective(s), data, and conclusions and should contain two questions to the author(s). 7.58 (20 min) Productivity. a. Note that sales and income are in $ millions. ABCDEF1Year 5Year 4Year 3Year 2Year 12Number of employees22,23024,40024,10022,00021,8003Sales revenue (millions)$ 2,843 $ 2,796 $ 2,669 $ 2,318 $ 1,993 4Operating income (millions)$ 468 $ 475 $ 530 $ 436 $ 303 5Sales per employee (B3/B2) $ 127,890  $ 114,590  $ 110,747  $ 105,364  $ 91,422 6Total factor productivity (measured as Sales/Total operating expenses, B3/(B3-B4)) 1.1971  1.2047  1.2478  1.2317  1.1793 Changes may be more apparent in the following graphs.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.59 (20 min) Cycle time and throughput efficiency a. ABCDE1January February March April 2Units completed 1008324703Processing time, hours145.3145.3170.4158.44Waiting time, hours 2579.52477.81782.71525.75Total time (B3 + B 4)2724.82623.11953.11684.16Average cycle time, hours (B5/B2)27.2531.6081.3824.067Throughput time efficiency ratio (B3/B5)5.33%5.54%8.72%9.41% Looking only at the throughput time efficiency ratio indicates improving performance; however, average cycle time shot up in March, reflecting much lower throughput during that month.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  SOLUTIONS TO PROBLEMS 7.60 Remanufacturing Costs and Benefits (30 min) Remanufacturing carpet fiberData InputNewRemanufacturedSales volume per year, units 2,000,000  2,000,000 Sales price per unit $ 12.00  $ 7.00 Direct material cost per unit $ 4.95  $ 0.87 Direct labor cost per unit $ 0.08  $ 0.02 Machine hours per unit 0.06  0.01 Cycle time per unit, hours 0.90  0.40 Manufacturing overhead per year $ 2,400,000  $ 400,000 Total direct labor cost per year $ 160,000  $ 40,000 Total machine hours per year 120,000  20,000 Total cycle time per year, hours 1,800,000  800,000 a. Manufacturing cost, Direct laborNewRemanufacturedManufacturing OH rate based on DL*1,500%1,000%Per unit cost, using DL-based OH rate:Direct materials $ 4.95  $ 0.87 Direct labor 0.08  0.02 Manufacturing overhead  1.20 0.20 Total cost per unit $ 6.23 $ 1.09 Total cost of goods sold per year $ 12,460,000  $ 2,180,000*Calculation of OH rate$2,400,000/$160,000  $400,000/$40,000   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  b. Manufacturing cost, Machine hoursNewRemanufacturedManufacturing OH rate per MH** $ 20  $ 20 Per unit cost, based on MHDirect materials $ 4.95  $ 0.87 Direct labor 0.08  0.02 Manufacturing overhead  1.20  0.20 Total cost per unit $ 6.23  $ 1.09 Total cost of goods sold per year $ 12,260,000  $ 2,180,000**Calculation of OH rate$2,400,000/120,000  $400,000/20,000 c. Manufacturing cost, Cycle timeNewRemanufacturedManufacturing OH rate per hour of cycle time*** $ 1.33  $ 0.50 Per unit cost, based on cycle timeDirect materials $ 4.95  $ 0.87 Direct labor 0.08  0.02 Manufacturing overhead  1.20  0.20 Total cost per unit $ 6.23  $ 1.09 Total cost of goods sold per year $ 12,260,000 $ 2,180,000 ***Calculation of OH rate$2,400,000/1,800,000  $400,000/800,000  Profit estimates and memo New carpet: DL based OHMach. Hrs. based OHCycle time based OHSales (price x volume)$24,000,000$24,000,000$24,000,000Cost of goods sold 12,460,000 12,260,000 12,260,000Gross margin$11,540,000$11,740,000$11,740,000 Remanufactured carpet: DL based OHMach. Hrs. based OHCycle time based OHSales (price x volume)$14,000,000$14,000,000$14,000,000Cost of goods sold 2,180,000 2,180,000 2,180,000Gross margin$11,820,000$11,820,000$11,820,000These three overhead application methods give identical or nearly identical results. The two product lines are about equally profitable, so there is no reason to drop one or the other. The lower sales price on the remanufactured carpet is offset by the lower costs. As long as the economics of the business does not change, both new and remanufactured carpets are profitable. The company should consider quality issues. Will the remanufactured carpet be high enough quality so the companys reputation will not be negatively affected? The company might gain some public goodwill and develop a niche in the market by focusing more on remanufactured carpet, of course. 7.61 Remanufacturing Costs and Benefits (30 min) Remanufacturing fuel injection caseData InputNewRemanufacturedSales volume per year, units 1,000,000  1,000,000 Sales price per unit $ 6.00  $ 4.00 Direct material cost per unit $ 1.00  $ 0.12 Direct labor cost per unit $ 1.00  $ 0.20 Machine hours per unit 0.16  0.05 Cycle time per unit, hours 0.26  0.20 Manufacturing overhead per year $ 1,200,000  $ 400,000 Total direct labor cost per year $ 1,000,000  $ 200,000 Total machine hours per year 160,000  50,000 Total cycle time per year, hours 260,000  200,000 a. Manufacturing cost, Direct laborNewRemanufacturedManufacturing OH rate based on DL*120%200%Per unit cost, using DL-based OH rate:Direct materials $ 1.00  $ 0.12 Direct labor 1.00  0.20 Manufacturing overhead  1.20 0.40 Total cost per unit $ 3.20 $ 0.72 Total cost of goods sold per year $ 3,200,000  $ 720,000*Calculation of OH rate$1,200,000/$1,000,000  $400,000/$200,000   HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  b. Manufacturing cost, Machine hoursNewRemanufacturedManufacturing OH rate per MH** $ 7.50  $ 8.00 Per unit cost, based on MHDirect materials $ 1.00  $ 0.12 Direct labor 1.00  0.20 Manufacturing overhead  1.20  0.40 Total cost per unit $ 3.20  $ 0.72 Total cost of goods sold per year $ 3,200,000  $ 720,000**Calculation of OH rate$1,200,000/160,000  $400,000/50,000 c. Manufacturing cost, Cycle timeNewRemanufacturedManufacturing OH rate per hour of cycle time*** $ 4.61538  $ 2.00 Per unit cost, based on cycle timeDirect materials $ 1.00  $ 0.12 Direct labor 1.00  0.20 Manufacturing overhead  1.20  0.40 Total cost per unit $ 3.20  $ 0.72 Total cost of goods sold per year $ 3,200,000  $ 720,000***Calculation of OH rate$1,200,000/260,000  $400,000/200,000  Profit estimates and memo New fuel injection cases: DL based OHMach. Hrs. based OHCycle time based OHSales (price x volume)$ 6,000,000$ 6,000,000$ 6,000,000Cost of goods sold 3,200,000  3,200,000  3,200,000 Gross margin$ 2,800,000$ 2,800,000$ 2,800,000 Remanufactured fuel injection cases: DL based OHMach. Hrs. based OHCycle time based OHSales (price x volume)$ 4,000,000$ 4,000,000$ 4,000,000Cost of goods sold 720,000 720,000 720,000Gross margin$ 3,280,000$ 3,280,000$ 3,280,000These three overhead application methods give identical results. The two product lines are about equally profitable, so there is no reason to drop one or the other. The lower sales price on the remanufactured items is offset by the lower costs. As long as the economics of the business does not change, both new and remanufactured fuel injection cases are profitable. The company should also consider quality issues. Will the remanufactured carpet be high enough quality so the companys reputation will not be negatively affected? 7.62 (20 min.) ABCDNumber of 40-hour shifts per week2312Number of identical assembly lines35 = 600(40x3)45Available hours per week240 = 40x2x3600160 = 40x1x4400 = 40x2x5Average cycle time per unit3.5 hrs9.5 hrs2.0 hrs = 0.80.41.33 hrs = 0.20.15 Throughput time ratio30%20% = 1.99.540%15%Value-adding cycle time1.05 hrs = 0.3x3.51.9 hrs0.8 hrs = 1602000.2 hrs = 4002,000Theoretical capacity in units229 = 2401.05316 = 6001.9200 2,000 = 1,6000.8Practical capacity in units183 = 229x0.8253 = 316x0.8160 = 200x0.81,600  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.63 (30 min.) ABCDNumber of 40-hour shifts per week1223Number of identical assembly lines45 = 400(40x2)75Available hours per week160 = 40x1x4400560 = 40x2x7600 = 40x3x5Average cycle time per unit6.5 hrs11.5 hrs3.2 hrs = 0.80.2520 hrs = 30.15Throughput time ratio50%16.5% = 1.911.525%15%Value-adding cycle time3.25 hrs = 0.5x6.51.9 hrs0.8 hrs = 5607003.0 hrs = 600200Theoretical capacity in units49 = 1603.25211 = 4001.9700200 = 1600.8Practical capacity in units39 = 49x0.8169 = 211x0.8560 = 700x0.8160  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.64 Time-based Activity-based Costing (30 min)  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  Inventory stocking costsData inputInventory stocking department costsPayroll (labor + benefits) $ 302,000 per yearDepreciation of equipment 5,000 Rent and utilities 45,000 Supplies and other 32,000Total department costs $ 384,000 Number of employees4Work week32hours per weekWork year50weeks per yearInventory stocking and picking0.5Time to start stock or pick5minutes Time to add new or delete old inventory line item20minutes Time to place or pick an item 1.5minutes Time to fill a special order30minutes Time to process a return8minutes a. Time-based costing analysisTime-based cost-driver rate $384,000/(4 workers x 32 hrs. x 50 weeks x 60 minutes) $ 1.00 per minuteb. Costs to process:1. Pick order, 6 items  $ 14.00 = $1 x [5 + (6 x 1.5)]2. Stock 1 new item $ 26.50 = $1 x [5 + 20 + 1.5]3. Stock 5 returned line items $ 20.50 = $1 x [5 + (5 x 1.5) + 8]4.Pick 11 existing items, special order $ 51.50= $1 x [5 + (11 x 1.5) + 30]5. Pick and delete 1 new item $ 26.50 = $1 x [5 + 20 + 1.5]c. Most of the costs are personnel costs. Will those workers be laid off or reassigned to positions that are now vacant. If not, the move to online ordering will not save much costs in the short run. Also, Cassavetes should compare the quality of online ordering with the current process. 7.65 (60 min) Answers will vary, but good answers will have enough detail to verify their validity 7.66 (60 min) Answers will vary, but good answers will have enough detail to verify their validity. 7.67 (60 min) Answers will vary, but good answers will have enough detail to verify their validity. 7.68 (45 min) Flow chart  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  a. Defects appear to be failure to confirm or show up for appointments. b. Sources of defects may be lack of clarity of process or unexpected events c. Recommended changes might include calling patients to confirm appointments, allowing cancellations for unforeseen events, allowing changes via internet. 7.69 (30 min) Comparative control chart  a. This comparative chart shows that both the Sea Quill and the Orcas are using excessive amounts of fuel, which may indicate adverse conditions, overloading, or the need for maintenance. Furthermore, both are trending upward, which indicates worsening fuel efficiency. On the other hand, the Neptunes use of fuel is well within control limits. b. Control charts in monetary terms would show the cost impact of excessive use of fuel. If fuel prices are low, managers may tend to ignore violations of upper limits. That may be shortsighted, however, if the cause of excess fuel usage is related to causes that may signal greater problems in the future for example, unscheduled maintenance or stoppages that will interfere with scheduled use.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.70 (25 min) Managing inventories Human resources: Sales per employee A: $327M/1,600 = $204,375 B: $584M/3,600 = $162,222 C: $8,508M/29,500 = $288,407 Inventory turnover A: $245M/$5,700,000 = 43 B: $414M/$13,500,000 = 31 C: $5,191M/$763M = 7 b. Reports will vary but should consider the JIT success factors and the costs that may be necessary to achieve them: Commitment to quality Creation of flexible capacity or predictable orders Achievement of reliable supplier relations Development of smooth production flow Maintenance of a well-trained, motivated, flexible workforce Achievement and improvement of short cycle time and customer response times  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.71 (30 min) Qualitative evaluation of JIT a. The company could benefit by imposing the discipline of JIT on the use of resources and by implementing the quality improvements necessary to perform JIT within its manufacturing operations. This should result in improvements in cycle time and meeting customers delivery needs. By becoming more efficient, the company may be more flexible and able to adopt new technologies. The company also may benefit if overall inventory levels are lower because of centralizing control over inventories. b. Ideally, the company would be able to compare its quality, time and cost performance before and after implementing JIT with a centralized warehouse. Doing so requires advance planning for this type of evaluation so that before and after numbers are comparable. 7.72 (30 min) Evaluation of JIT ChangeAmountCost (Savings)Decrease In inventory $ (1,200,000)Decrease in carrying cost12% $ (144,000)Decrease in opportunity cost10% (120,000)Decrease in employees $ (90,000)(estimated savings per year for 3 years assuming normal 1/3 turnover)0.333333333 (30,000)Increase in prevention costs  250,000 Increase in appraisal costs  160,000 Decrease in internal failure cost  (280,000)Decrease in external failure cost  (210,000)Increase in tooling 140,000 Net cost (savings) $ (234,000) b. It appears that some quantifiable factors have been omitted, including training and severance costs, if necessary. Qualitative factors to consider are the costs of overcoming resistance to change, other benefits of improving productions methods (e.g., improved reputation, attraction of better employees, increased sales).  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.73 (45 min) Cycle time and throughput efficiency ABCDEFGHI1Average 8-hour days spent: 2 Days to complete % Number Processing by adjusters Waiting for adjusters Waiting for information Revisions and corrections Average cycle time in daysThroughput efficiency ratio (= D/H)30 to 104%11,520 0.253.504.100.127.973.14%411 to 2010%28,800 0.348.1010.100.1118.651.82%521 to 3030%86,400 0.659.4015.200.1525.402.56%631 to 4024%69,120 1.309.1025.600.2836.283.58%741 to 5019%54,720 2.4011.9031.400.4446.145.20%851 to 60 8%23,040 2.9012.3038.200.8854.285.34%9more than 605%14,400 3.1011.5049.702.6066.904.63%10total100%288,000  1.39* 9.77 23.39 0.41 34.97+ 3.97%* D10 = (C3*D3+C4*D4+C5*D5+C6*D6+C7*D7+C8*D8+C9*D9)/C10 + H10 = (C3*H3+C4*H4+C5*H5+C6*H6+C7*H7+C8*H8+C9*H9)/C10 Other average times in row 10 are computed similarly. The most obvious causes of low throughput efficiency and long cycle times are excessive (?) waiting times for adjusters (nearly 10 days on average) and information (more than 23 days on average). This could be a situation that needs an information technology solution: adjusters need more information quickly. The company should analyze the types of information typically needed and reasons for delays.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.74 (45 min) Cycle time and quality ABCDE1Regular workgroups JanuaryFebruaryMarchApril2Units completed without rework1981341171893Assembly time for good units1,809.701,293.601,105.601,714.204Total cycle time for good units4,994.704,791.053,397.062,891.135Rework workgroups January February March April 6Units reworked successfully1085137Units scrapped10208Rework time for all reworked units57.243.254.648.69 Total rework cycle time161.3153186.4158.41011a) First-time good unitsJanuaryFebruaryMarchApril12Average cycle time for good units (B4/B2)25.22635.75429.03515.29713Throughput time ratio for good units (B3/B4)36.23%27.00%32.55%59.29%14b) Reworked unitsJanuaryFebruaryMarchApril15Average rework cycle time (B9/B6)16.13019.12537.28012.18516Plus average good cycle time (B12)25.22635.75429.03515.29717Average total cycle time for reworked units (B15+B16)41.35654.87966.31527.4821819Average first time cycle time (B12)25.22635.75429.03515.29720Average rework cycle time (B15)16.13019.12537.28012.18521Average rework time (B8/B6)5.7205.410.9203.73822Total throughput time ratio for reworked units* (B21/(B19+B20))13.83%9.84%16.47%13.60%assuming first-time assembly time is wasted (continued next page) 23c) Combining good and reworked unitsJanuaryFebruaryMarchApril24Units completed (B2+B6)20814212220225Total assembly time+ (B3+B8+B6*(B3/B2))1,958.301,414.031,207.451,880.7126Total cycle time+ (B4+B9+B6*(B4/B2))5,408.265,230.083,728.633,248.392728Average cycle time (B26/B24)26.0036.8330.5616.0829Throughput time ratio (B25/B26)36.21%27.04%32.38%57.90% + assumes average first-time assembly and cycle times added to reworked units d) Though the average figures in parts "a" and "c" are not too different, separating reworked units provides additional information about the impact of reworking units rather than making good units the first time. Rework also can be a costly way to guarantee quality. e) If separate workgroups do only rework, then it appears that rework is a normal part of the process. Furthermore, other groups appear to not be responsible for making units that need to be reworked. If all groups were responsible for their defective units, they might have incentive to reduce defects.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.75 (30 min) Capacity management a. The following spreadsheet computes initial estimates of the improvements that may be anticipated (column I) based on a straight (linear) applications of the British firms percentage improvements. Miille should evaluate these new levels critically. These improvements will not just happen; the company will have to study how the British firm achieved these improvements and whether the methods will translate directly to Miilles situation. The most suspicious number in column I may be the estimated improvement in value-adding cycle time to the lofty level of 91.5%. This seems unlikely, and a more likely result may be an improvement to something near the British firms 63%. ABCDEFGHI1Production itemOld British circuit breaker processNew British circuit breaker processPercentage improve-ment = (D  B)/BMiille s current processMiille's expected process =G*(1+F)2Average parts and materials inventory 24,300 18,000-25.93%$110,000 $81,4813Average cost of orders in process  12,000 375-96.88%$90,000 $2,8134Cycle time per unit20hrs0.58hrs-97.08%23hrs0.675Number of employees2116-23.81%33256Production floor area109m230m2-72.48%1,000ft22757Output per day330units345units4.55%420units4398Value-adding cycle time percentage2%63%3,050.00%3%91.5% b. Yes, for a given level of throughput, the longer items are in process (i.e., the longer the cycle time), the higher will be the average work-in-process inventory. c. The opportunity cost of the current level of inventory is 20 percent of the average capital tied up in parts, material, and work-in-process. The before-tax amount is 0.20 x ($110,000 + 90,000) = $40,000. If Miille could reduce its average inventory levels, as expected to $81,481 + $2,813, the amount saved would be 0.20 x ($200,000 84,294) = $23,141 on this product alone. If this level of savings could be realized on all products, the beneficial impact on the company could be very large.  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.76 (20 min) Process improvements a. Each of the changes could improve the companys profitability, as explained below: ItemPercentage change Effect on profitabilityCost of orders in process- 75.3%Reducing the cost of inventories frees up resources that could be saved or applied productively in other activities (e.g., generating more throughput).Cycle time per unit- 87.5%The less time products are in process, the fewer resources are tied up or needed to sustain their production. With sufficient demand, the resources can be used to process more units.Labor time per unit- 23.6%Costs of labor may be reduced if employees are not paid proportionately more because they are more productive. Otherwise the effect of improved labor productivity itself is a wash. Labor costs may decline if excess employees are let go and not simply transferred to other functions. If they are transferred, they must be used productively.Distance traveled through the process- 53.2%Reducing travel distance reduces processing cycle time and frees up physical space and other resources used to transport products.Floor area used- 66.7%Profits will increase if freed-up floor area can be sold, rented, or used productively on other activities. b. and c. None of these changes happens without beneficial or harmful side-effects, some of which may be difficult to quantify at the time that decision must be made. Managers need to balance the expected costs and benefits, quantitative and qualitative. Dramatic changes like these often mean significant changes in employees jobs and relations with suppliers. Managers need to anticipate resistance to change and manage the change process carefully. For example, reducing costs of inventories often means improving relations with suppliers to achieve quick re-supply with high quality parts and materials. Identifying and implementing opportunities to reduce labor time will be difficult without the cooperation of current employees. Managers must be prepared to demonstrate their incentives to improve their productivity. SOLUTIONS to CASES 7.77 (60 min) Quality improvement, Billington Corp. ABCD1PresentAlternative 1Alternative 22Tubing capacity150,000150,000150,0003Welding capacity100,000100,000100,0004Units started in tubing100,000 101,010 (C3(1-C5)) 100,200 (D3(1-D5)5Scrap rate1.00%1.00%0.20%6Units scrapped, B4*B5,C4*C5, D4*D51,0001,0102007Units completed and sold, B4-B7, etc.99,000100,000100,0008Sales price$180 $180 $180 9Costs:10 Direct materials, per unit88889811 Variable tube manufacturing, per unit77712 Welding costs, per unit43.543.538.513 Manufacturing overhead1,000,000 1,000,000 1,000,000 14 Design220,000 220,000 220,000 15 Inspection85,000 85,000 85,000 16Sales, B7*B8, C7*C8, D7*D8 $ 17,820,000 $ 18,000,000 $ 18,000,000 17Variable costs of units sold18 Direct materials, B7*B10, etc. 8,712,000 8,800,000 9,800,000 19 Costs of scrap, B6*sum(B10:B12), etc.138,500 139,885 28,700 20 Variable tube manufacturing, B7*B11 693,000 700,000 700,000 21 Welding, B7*B12, etc.4,306,500 4,350,000 3,850,000 22Total variable costs13,850,000 13,989,88514,378,700 23Contribution margin, B16-B223,970,000  4,010,115 3,621,300 24Committed costs25 Manufacturing overhead, B13, etc.1,000,000 1,000,000 1,000,000 26 Design, B14, etc.220,000 220,000 220,000 27 Inspection, B15, etc.85,000 85,000 85,000 28Total committed costs, sum(B25:B27)1,305,000  1,305,000  1,305,000 29Operating profit, B23-B28$ 2,665,000  $ 2,705,115 $ 2,316,300  a. Alternative 1 is more attractive financially than either the status quo or Alternative 2. This is a situation where the optimal level of scrap appears to be greater than zero. This appears to be caused by an inability to charge a higher price for frames built using higher quality materials in alternative 2. Perhaps this quality difference is not perceived by customers. b. If training could reduce scrap altogether, profits of the status quo and alternative 1 (which are now identical) would increase by $180,000 by eliminating scrap and increasing sales to 100,000 units (Sales increases for the status quo by $180,000 but total variable costs remain the same, whereas for alternative 1, scrap costs are eliminated). The $180,000 is the most Whelan would be willing to spend on training. Because of higher unit costs (net of materials increase and welding decrease) and no change in sales price, Alternative 2 is not as profitable as either the status quo or alternative 1. c. Whelan should consider whether other benefits are available from a higher trained workforce and using higher quality materials. Perhaps these could result in more improvements and improved reputation (and higher prices).  HYPERLINK "file:///C:\\Documents%20and%20Settings\\cathy_tepper\\Desktop\\Hilton4e_IRCD%20rev%209-25-released%20to%20QA-Gail\\HMS%204e%20Excel%20Solutions\\HMS%204e%20chapter%2002%20solutions.xls" EXCEL SOLUTIONS ARE FOUND IN EXCEL SOLUTIONS FILE  7.78 (60 min) Quality management a. MBNA defines quality in terms of the financial worthiness of its customers, customer retention (loyalty), and process consistency. MBNA measures process consistency using 70 measures and evaluates employees on 14 of them daily. b. MBNA identifies, attracts, and retains high quality customers aggressively, as a visit to its homepage shows. c. Advantages include real time evaluation of customer service quality. The company is prepared to intervene quickly to address quality problems and probably nips them in the bud. MBNA must spend a lot on appraisal activities, however. Other costs may be due to the high pressure environment that its employees must work in. This could show up in higher than desired employee turnover and training costs. d. MBNAs approach may be copied by other companies who can specify proper procedures for dealing with customer orders, complaints, and problems. These are similar to using traditional accounting or bureaucratic controls to control processes. Where tasks are not as well understood and exceptions to the rule are the norm, such regulated control of quality probably will not work well. In these cases, companies may choose to invest more in the quality of employees to train them to be flexible and make difficult decisions quickly. 7.79 (45 min) Development time a. Lead time differences are obvious. The typical US or European manufacturer took about 62 65 months to develop a new model, whereas Japanese manufacturers took only 43 months. The largest advantages appear to be early in the process, where the Japanese combine and accelerate concept generation, product planning, and advanced engineering. They also enjoy advantages in product and process engineering, probably because these personnel are involved in the planning stages, too. b. Japanese manufacturers enjoy more than a 1.5-year head start on meeting new customer needs and opportunities. This could translate into significant market share and sales gains. Additionally, since the Japanese, for the same number of new models, would have fewer resources tied up in development, they also would have a significant cost advantage fewer people, salaries, and support costs over the development cycle. c. Mastering technology, predicting technological changes, anticipating customer needs and preferences are all important for developing new products. d. This is an extremely difficult problem, but we recommend adopting an activity-based approach use a cross-functional team to identify the activities involved in each stage of development, measure the value of each activity to the ultimate outcome (a new product that meets emerging customer needs), and find ways to eliminate activities (and resources) devoted to non-valued activities. 7.80 Evaluation of JIT Costs and Benefits At one time, observers speculated that there would be only two types of manufacturing firms: JIT and extinct. While that may be an overstatement, competition has caused most manufacturing firms to emulate JIT, if not adopt it altogether. These days, it may be a bit late to announce JIT and expect a favorable response, but it may not be too late to benefit from JIT. After evaluating the costs and benefits of JIT and if benefits outweigh the costs, management should seriously consider adopting JIT methods. Simply announcing JIT will not make it happen, however. The entire value chain may be affected by JIT. So, the organization must also invest in training and education of its employees and suppliers before implementing JIT. JIT may affect every employee in the organization, plus customers and suppliers. Therefore, it may be desirable to construct a cross-functional team composed of open-minded individuals within the organization. When the analysis has progressed to the point of understanding the impact on suppliers and customers, it might be a very good idea to include representatives of major customers and suppliers in the analysis and planning. and d. Exhibit 1-5 introduced a helpful format for cost-benefit analysis that includes both quantitative and qualitative information. Identified benefits and costsQuantitative Information Comments, assumptions, and qualitative InformationBenefits of Adopting JITAnnual amounts 1. Personnel cost savings$ 0Savings only if personnel laid-off or not replaced after normal attrition. Personnel transferred to other operations result in no immediate savings. Personnel re-training costs not estimated. 2. Inventory carrying cost savings60,000Inventory reduction of $500,000 with 12% carrying cost results in annual cost savings. Inventory reduction requires solving any quality problems that may have required excess inventory. 3. Inventory opportunity cost savings50,000Inventory reduction of $500,000 with 10% opportunity cost results in annual cost savings. Inventory reduction requires solving any quality problems that may have required excess inventory. 4. Decrease in internal failure cost 156,000This assumes that quality and process improvements can reduce rework and delays.5. Decrease in external failure cost 185,000This assumes that quality, process, and distribution improvements can reduce lost sales and warranty claims.Total quantifiable benefits $ 451,000 Costs of Adopting JITAnnual amounts 1. Prevention costs$ 120,000This estimate must include costs for additional training, equipment, and maintenance. 2. Appraisal costs90,000This estimate must include costs for additional training, equipment, and maintenance. 3. Tooling costs 80,000This estimate must include costs for additional training, equipment, and maintenance. 4. Adverse effects of personnel transfers N/aTransfers may be seen as first step in transferring more personnel with adverse effects on employee morale and productivity because of lost opportunities to work in the most important operations.  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$0^`0a$$0^`0a$gd RS/0xyŋƋ;>RTZ[Ҍӌ)*KLMSTZ[\ȍɍ 2ȹȹȹȹȹȹȹȹȹȹȹȥ&hNh>g5>*CJOJQJ^JaJh>g5CJOJQJ^JaJ#hNh>g5CJOJQJ^JaJ,hNh>g5B*CJOJQJ^JaJphhNh>gCJOJQJaJ: )=Rh___ $IfgdOlkd$$IflFH"''T' @@@"6    44 lalp $$Ifa$gdOlRSh~tkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalp̊tkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalp/tkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalp/0G_xtkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalpxyŋtkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalpŋƋtkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalp0DZtkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalpZ[ytkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalpnjیtkkk $IfgdOlkd$$IflFH"''T' ```"6    44 lalp)tk__ $$Ifa$gdOl $IfgdOlkd$$IflFH"''T' ```"6    44 lalp)*MT[tk_S $$Ifa$gd>g $$Ifa$gdOl $IfgdOlkd$$IflFH"''T' @@@"6    44 lalp[\ $IfgdOlvkd$$IflFH"''T'"6    44 lalpȍzqq $IfgdOl$IfWD`gdmvkd$$IflFH"''T'"6    44 lalpȍɍ֍zqq $IfgdOl$IfWD`gdmvkdz$$IflFH"''T'"6    44 lalp 7Pzqq $IfgdOl$IfWD`gdmvkde$$IflFH"''T'"6    44 lalp26LNPQvzƎюڎێ܎&/012+̧̺̺̫d[h^%0Jv5CJ6jh^%h8kH5B*CJOJQJU\ph!h^%5B*CJOJQJ\ph*jh^%5B*CJOJQJU\phh,h>g5CJOJQJ^JaJ#hNh>g5CJOJQJ^JaJhNh>gCJOJQJaJ&hNh>g5>*CJOJQJ^JaJ h>g5>*CJOJQJ^JaJ PQe{ $IfgdOlvkdP$$IflFH"''T'"6    44 lalpȎێ $IfgdOlvkd;$$IflFH"''T'"6    44 lalpێ܎/ $IfgdOlvkd&$$IflFH"''T'"6    44 lalp/01.0UYhxocc $$Ifa$gdOl $IfgdOlr^`gd^%vkd$$IflFH"''T'"6    44 lalp+,-.0hiϐАOPhz~Ưp\K\K\ hS!t5>*CJOJQJ^JaJ&hNh>g5>*CJOJQJ^JaJh_5CJOJQJ^JaJhS!t5CJOJQJ^JaJ#hNh>g5CJOJQJ^JaJhNh>gCJOJQJaJ,hNh>g5B*CJOJQJ^JaJphh]p7!h^%5B*CJOJQJ\ph*jh^%5B*CJOJQJU\phh^%0Jv5CJOJQJ\hitk__ $$Ifa$gdOl $IfgdOlkd$$IflFH"''T' @@@"6    44 lalpː͐ϐ $IfgdOlvkd$$IflFH"''T'"6    44 lalpϐАzqq $IfgdOl$IfWD`gdmvkd$$IflFH"''T'"6    44 lalp6Ozqq $IfgdOl$IfWD`gdmvkd$$IflFH"''T'"6    44 lalpOPhzqq $IfgdOl$IfWD`gdmvkdq$$IflFH"''T'"6    44 lalpőݑ $IfgdOlvkd\$$IflFH"''T'"6    44 lalp‘ڑۑݑޑ$%&'>?JKLQRakpyzƒߒ 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( A  * "8 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\`6Chart3zC exercise1) exercise2(problemsY problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16`i2*<@4 v0e0e 3    8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@  > Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnoverCost of capitalOpportunity cost of inventoryCost advantage over:Evaluation of adopting JITAmountDecrease In inventoryChangeCost (Savings)Decrease in carrying costDecrease in employeesB (estimated savings per year for 3 years assuming normal turnover Decrease in opportunity costIncrease in prevention costsIncrease in appraisal costs!Decrease in internal failure cost!Decrease in external failure costIncrease in toolingNet cost (savings)Costs: Design InspectionPresent Sales priceUCLLCLUnits scrappedUnits completed and sold Manufacturing overhead Direct materials, per unit' Variable tube manufacturing, per unitSales Scrap rateTubing capacityWelding capacityUnits started in tubing Welding costs, per unitDirect materials Variable tube manufacturing Variable costs of units soldWeldingContribution marginCosts of scrapIndirect costsManufacturing overheadDesign InspectionTotal indirect costsOperating profitTotal variable costsLease new weldermean tP a&!8"<##1l$%s% o&J' 'T Z( M* r+ ,9-.71///O00'311@2u33J4U5  @"perDure??in3` -` .` /` 0п3d23 M NM4 3QQ ;QQ3_4E4 3QQ ;QQ3_ NM  ""d4E4 3QQ ;QQ3_ ! 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Arial Narrow1Arial1Arial1'Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.0% 0.00000000 0.0000000 0.000000 0.00000 0.0000 0.0000.04/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)A<_("$"* #,##0.000_);_("$"* \(#,##0.000\);_("$"* "-"??_);_(@_)C>_("$"* #,##0.0000_);_("$"* \(#,##0.0000\);_("$"* "-"??_);_(@_)83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)                + ) , *       # #  (@@  (@ @  (@  (@  (@  (@ &8@ &8  (@ ! ,@@ ! , @  A (@ ! ,@ ! ,  A #8@  ,@  A ,@@ (8@ @ (8@  (8@ (8@ (8@ (8@   ( (8 ! ,@ @  A(8@ @ !(<@ @ ! ,@  A(8@ !(<@  A (@  A ,@ ! ,@  A ,@ #8@ ! ,`@  A ,`@ #8@  ,`@   ,`@    ( ! , "8@@  ( @ ! ,@ ! ,` #8@  , " &8@  ,@ "8  ,@ &8   !  ,@ &8  ,@ !8  , "8 ( #8  ,   ,  A ,  A(8@@  A(8@  A (@  A ,@  A ,@  A ,`@ (8  A(8  A (  ,@  ,`@  ,  ,@ !  ,@    "X  A      %    ! 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( A  * "8 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\` 7Chart4:C exercise1< exercise2*problems[ problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11 Sheet12 Sheet13 Sheet14Sheet15Sheet16`i2*<@4 v0e0e 3    8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@  > Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnoverCost of capitalOpportunity cost of inventoryCost advantage over:Evaluation of adopting JITAmountDecrease In inventoryChangeCost (Savings)Decrease in carrying costDecrease in employeesB (estimated savings per year for 3 years assuming normal turnover Decrease in opportunity costIncrease in prevention costsIncrease in appraisal costs!Decrease in internal failure cost!Decrease in external failure costIncrease in toolingNet cost (savings)Costs: Design InspectionPresent Sales priceUCLLCLUnits scrappedUnits completed and sold Manufacturing overhead Direct materials, per unit' Variable tube manufacturing, per unitSales Scrap rateTubing capacityWelding capacityUnits started in tubing Welding costs, per unitDirect materials Variable tube manufacturing Variable costs of units soldWeldingContribution marginCosts of scrapIndirect costsManufacturing overheadDesign InspectionTotal indirect costsOperating profitTotal variable costsLease new weldermean TtA ab!t"x#$1$S%s% &' 4(T ( * + -9-/7m/0/01'o1 2@23*4J45  @"perDure??in3` .-` ?0.` /` 0` ?01` $=02?p3d23 M NM4  3QQ ; Q ; Q3_4E4  3QQ ; QQ3_ ! 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M43*Y@#M! M4523  NM43"  j3O j% M,3OQ44444 ee   e xp  6NMM?8DN]`l  @"??3` Z!` Z"3dZ23 M NM4 3Q:7 (Sales per employeeQ ;77Q ;66Q3_4E4D$% M 3O&!Q4$% M 3O&"Q4FA2=X  3OJ> j 3 b#M43*#M! M4523  NM43" 44% ?h>`M3OYQ'44eee xp  6NMM?GSY]`l  @"??3` Z#` Z$3d23 M NM4 3Q:F (Inventory turnoverQ ;FFQ ;EEQ3_4E4D $% M 3O&#Q4$% M 3O&$Q4FAZR 3OON 3 b#M43*#M! M4523  NM43" 44% JS `M3ONQ'44eee >@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 3d23 M NM4 3Q:F (Inventory turnoverQ ;FFQ ;EEQ3_4E4D $% M 3O&#Q4$% M 3O&$Q4FAR 3OON 3 b#M43*#M! M4523  NM43" 44% JS `M3ONQ'44eee >@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 @  dMbP?_*+%&A Page &P"P??rU>@7 SummaryInformation( DocumentSummaryInformation8_987081941= F{G: ~G: Ole "selto Microsoft Excel@4"@;3ŀ@*=m՜.+,0 PXh px eNoneCh  exercise1 exercise2 problems problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16Chart4  WorksheetsCharts FMicrosoft Excel ChartBiff8Excel.Sheet.89q Oh+'0HPp       !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]_`abcdefghijklmnopqrstuvwxyz{|}~C A? "2Xʼ3kbn}N`!fXʼ3kb#pM0ZU4xŚ_lE3׳@ۭȟhxmK)`^*)RDc7ŦDAM !` F@JhHI#^r|{e}:;vvg+ RrKq1uT7Q9w񄌞*Ztk3FԷ2בOyr}-eÑWx'OJ#rg+د%xD^,W.d;$ÏfܞM$)#?m\m9!e"XJfqTxGj~ed3#qofGFuu55UUMedXLy(dnGBgLFvFCoՑ#<ͨ.>S,IG^*TczԴm;Jv"yjp^9BAE*Z0;VV6I-qFF2`?s*3``G;v"m`If)l%F`; v `wi lf`.<<Ѩrooiz38gz63<9o[i뜵gK3 /-"3a7l 2F:fU7F?Oӆ᧨䖍~j Pa6rx/uf# 4FOalr5F_& oklhi95f#!_0g?Əelll l llllzn#jj::`Y Xzn#yad=w.Esy"]之3Ռ ~ ( j]Wd@bRfأ R%SuYQf Qʲ,3Uk!;TL%JلTsZU.cRfPQrlLdLyfWrQʖ˴TrLz2JY\kHkty.V>JoZYz]s?UlڷO`絣ITW">1vc5jVYlPq2.ȿ>߳!ț-o|F+ңU1MiM}&k}& >R{^#5i- ɠ֗RjU] Y:?82%f-|vogTD9;лŖ,,Vhߞr.';tw/ϴwgaZ~3/ߎx.4l˹o{~tf%%̈WG|[2!|.uӻ}_ۮv)Y7^_wise(}_y<$*V,_^&tk]-Dd $J  C A? "2\86O?IkN`!c\86O?I+p0Z\G1xZ_hE]@h Ҫ5ƊCJHXC&4;.!ꖪ VK+(XZȫ/ʥB,R%Em䜙ݦ 7o曝,໵tY>\0L-L0m)wTlmZk:F%jY?hZ⸨QTjns̱wѳޯ勝*ގvTvg6k .& L]Xլ1bGy *庘U["Ek$%hlf %,CX)¦'L0-⹰VM+ܿA>~OSk]#,GXPcVN` MX8a;EU®vۄmdHEڏ䤪Ep-Ϣ˜~(yXżUc]39;/|c,6*!VG"fc&a k$l b[ lYf !l) [} L Di+#%őHIcq8RX)i,4GJ#%őFHS3R=dcéhL܅֏}>c ".qgSE&_G,)Wi[51W5?6qcU9 <)L¬ju.6\Ga:f'T΅ߐQ΅ *LŒ΅Y=A+s3G/o;xW x xV5kxP;4қ+xKiT,*Ti⻥(y>fⴷ'z()$vE/3?hMѐT3,ۛv=s7KsDr`۸a,Av7= I܀>9?]smK[S-HP<õ4q5V<'Ep5Os|T9rxd8Uz`y=wӳ^yB1OGhP4YKc&fKѴ~;(z/V}_V迥(_cŎ~_k]%霮_c8{Gz#*{CX}ʯLSY?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqtuKMyz{|}~ Ba=" &7=x}(8X1Arial1Arial1Arial1Arial1Arial1Arial1Arial1"Arial1Arial1,Arial1Arial1^Arial1Arial1Arial1EArial1Arial1Arial1Arial1;Arial1Arial1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1JArial1JArial1(! Arial Narrow1(" Arial Narrow1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1Arial1EArial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.0% 0.00000000 0.0000000 0.000000 0.00000 0.0000 0.0000.04/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)A<_("$"* #,##0.000_);_("$"* \(#,##0.000\);_("$"* "-"??_);_(@_)C>_("$"* #,##0.0000_);_("$"* \(#,##0.0000\);_("$"* "-"??_);_(@_)83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)                + ) , *       # #  (@@  (@ @  (@  (@  (@  (@ &8@ &8  (@ ! ,@@ ! , @  A (@ ! ,@ ! ,  A #8@  ,@  A ,@@ (8@ @ (8@  (8@ (8@ (8@ (8@   ( (8 ! ,@ @  A(8@ @ !(<@ @ ! ,@  A(8@ !(<@  A (@  A ,@ ! ,@  A ,@ #8@ ! ,`@  A ,`@ #8@  ,`@   ,`@    ( ! , "8@@  ( @ ! ,@ ! ,` #8@  , " &8@  ,@ "8  ,@ &8   !  ,@ &8  ,@ !8  , "8 ( #8  ,   ,  A ,  A(8@@  A(8@  A (@  A ,@  A ,@  A ,`@ (8  A(8  A (  ,@  ,`@  ,  ,@ !  ,@    "X  A      %    ! "8 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\]8Chart5yB exercise1" exercise2[2problemsd problems2Sheet5ؖSheet6ЗSheet7ȘSheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16,$8@4 p0e0e 3   8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@  !8 Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnoverCost of capitalOpportunity cost of inventoryCost advantage over:Evaluation of adopting JITAmountDecrease In inventoryChangeCost (Savings)Decrease in carrying costDecrease in employeesB (estimated savings per year for 3 years assuming normal turnover Decrease in opportunity costIncrease in prevention costsIncrease in appraisal costs!Decrease in internal failure cost!Decrease in external failure costIncrease in toolingNet cost (savings)Sales ($50 each) (higher)Costs: Design Inspection (lower) New material ($2 each)  Operating profitUnitsPresent Alternative DifferenceStartedScrappedCompleted and sold Sales price Direct materials @$18 . Scrap (materials and variable manufacturing) Variable tube manufacturing @ $79Committed tube manufacturing @ $10, operating at capacityVariable welding @ $3.50 Total costsScrap disposal @ $15*T* assume the difference between $35,000 full cost for 10,000 scrapped frames and the7$50,000 scrap cost is the cost of disposal, or $15 eachUCLLCLB tFa g!14!A"sC# $l$ %T A% ?' h) M_o*9h!+m,7b,e-/-].'.v/@D0C11J2U3bgY0wT0bܻp mbSA?btTb\bTS0bt00bXwbbl0n00b 000bbb0bTXwTbblA_BA?0Dl8bXwAXw0Dlpb=lbXwb]4]@Xwܻ40wT0m   b*W@0sT0𻫂 3333   dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } m } m} } m } $ } m}  } } $  Frequency  Y Y? Y & (d) Cruise on a Princess ship/ ,&Food, "bumpiness", entertainment, etc.!!(e) Frozen dinner#!,Taste, perishability, etc."0".'(f) Tax return prepared by professional>"/5accuracy, amount of refund/reduction to tax liability~ %@ %&&Product or Service#&+Customer-quality attribute''(a) Personal computer',(#((b) Television programming(,)')-(c) Meals in a fine restaurant),*8*0/(d) Student study guides for an accounting text*,++(e) In-line skates+,,2,.)(f) Legal representation in traffic court,/~ .@ .//Product or Service#/+Customer-quality attribute0$0(a) Personal computer mouse0,1)1 (b) Portable compact disc player1,22-(c) Checking account2,3'30(d) Taxi ride through New York3,44.(e) Personal clothing4/~ 6@ 6 7a) 788Classifcation of items8Category99Process inspection9 Appraisal::Scrap:Internal Failure;;Quality training; Prevention<<Warranty repairs<External Failures==Testing equipment= Appraisal>>Customer complaints>External Failures??Rework?Internal Failure< gOP6;?P3JP<A5?6B?9>E>H@ YTotal prevention#K? SAQ %IJla!K@$We?K DKDF#K?@w AQ %IJla!Ke/袋.?Q DKDFK_L AppraisalL7;7c_!M Process inspection~ M7@!M;#>֕{?P DMDF~ M7\@!McMj~G?P DMDFM_#N Materials inspection~ N7@!N;d ?*?M DNDF~ N7p@!NcXxeW?M DNDFN_O Field testing~ O7@!O;2⤣?J DODF~ O7F@!Ocͱ۬?J DODFO_P P Testing equipment~ P<@!P=AA?O DPDF~ P<@!PdJyJ?O DPDFP_ QQ>Total appraisal#Q? AU %MPL!Q@?N DQDF#Q?AU %MPla!Qe\X?N DQDFQ_ RRInternal failureR7;7c_ SS Scrap~ S7@!S;E~?U DSDF~ S7@!Sc^݅o?Q DSDFS_ TT Rework~ T<A!T=Zeñ?S DTDF~ T<@A!TdoX?S DTDFT_ UU>Total internal failure#U?AY %ST!U@QtB?Q DUDF#U?`AY %ST!Ue`a+Iŷ?T DUDFU_ VVExternal failureV7;7c_ W W Warranty repairs ~ W7@!W;p ?T DWDF~ W7p@!WcXxeW?U DWDFW_ X"X Customer complaints~ X<X@!X=4g?W DXDF~ X<@!Xdj?W DXDFX_ YYATotal external failure#YBU@Z %WX!YC|Ӭ?X DYDF#YB@Z %WX!YeV1i?X DYDFY_ ZZ\Total costs of quality-Z])AZDKDQDUDY!Z^@*?W DZDF-Z]'AZDKDQDUDY!Z^C v?K DZDFZ_ [\]^]__ \\]^]__ ]D  ^c)^Cost of Quality Report^^Cost of Quality Report ^ __Year 1 Amounts_ _ % of Sales __Year 2 Amounts_ _  % of SalesD7lNIB*+*AAw` YTotal#?@<A %L!@__? DD#?@A %la!@T<%S? DD/@>.¾?DDDD Appraisal7;7;;! Process inspection~ 7@!;#>֕{? DD~ 7L@!;tE]t? DD/;  ?DDDD# Materials inspection~ 7d@!;d ?*? DD~ 7@!;־a? DD/;c1Ƙ?DDDD Field testing~ 7O@!;? DD~ 7+@!;̬? DD/;,?DDDD  Testing equipment~ <X@!=AA? DD~ <X@!=JyJ? DD/=HԞ?DDDD>Total#?@A %la!@I? DD#?d A %la!@A)A? DD/@ л?DDDDInternal failure7;7;; Scrap~ 7@!;E~? DD~ 7F@!; O ? DD/; i?DDDD Rework~ <A!=Zeñ? DD~ <A!=oX? DD/=8I?DDDD>Total#?hA %!@QtB? DD#?`A %!@S<%ȷ? DD/@eZ?DDDDExternal failure7;7;;   Warranty repairs ~ 7@!;ZeÑ? DD~ 7@!;־a? DD/;=ѓ?DDDD  " Customer complaints~ <@!=? DD~ <@!=j? DD/=]ɵ\?DDDD  ATotal#B@ %!Cj򸳄? DD#B@ %!@y/? DD/@p ?DDDD  Total costs of quality-1xn$ADDDD!'0J5y?K DD-1"ADDDD!'vc9v? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@=A!$? DD!Sales"~ #:A! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %IA &'E Quality training~ %@ &' 'E Preventative maintenance~ %^@#&@<A %la!'__? DD'E Preventative maintenance~ %@#&@A %la! 'T<%S? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %d@ &'#E Materials inspection~ %@ &' E Field testing~ %O@ &'E Field testing~ %+@ &'  E Testing equipment~ %X@#&@A %la!'I? DD E Testing equipment~ %X@#&d A %la! 'A)A? DDDl+*1Awpn YTotal#j A %L!@I$I$? DD#jA %la!@k߰ ? DD/@Pݾ?KDDDD Appraisali;i;;! Process inspection~ i@!;#>֕{? DD~ iL@!;tE]t? DD/;  ?DDDD>P0|t|*+ZWQV]PZLXSL54 YTotal#j1A %la!@?B+)? DD#jA %la!@.袋? DD/@|uW?DDDD  Internal failurei;i;;  Scrap~ i @!;C~? DD~ ie@!;!4B? DD/;7i6?DDDD   Rework~ lA!=Zeñ? DD~ lA!=]tE]? DD/=?DDDD  >Total#j\A %!@2⤳? DD#j`z A %!@_>^? DD/@q?DDDD  External failurei;i;;   Warranty repairs ~ i@!;$I$I? DD~ iO@!;E]tѕ? DD/;O??DDDD  " Customer complaints~ l@!=jOd ?? DD~ lw@!=׈? DD/=+[E+?DDDD  ATotal#j@@ %!CGL{"? DD#j@ %!@,ʢ? DD/@U PŠ?DDDD  Total costs of quality-1|e4ADDDD!'pC? DD-1}1ADDDD!'Xxe? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@MA!$? DD!Sales"~ #JA! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %A &'E Quality training~ % A &' 'E Preventative maintenance~ % A#& A %la!'I$I$? DD'E Preventative maintenance~ %A#&A %la! 'k߰ ? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %@ &'#E Materials inspection~ %O@ &' E Field testing~ %OA &'E Field testing~ %jA &'  E Testing equipment~ %@#&1A %L!'?B+)? DD E Testing equipment~ %@#&A %la! '.袋? DD$Internal failure activities%&'$Internal failure activities %&' E Scrap~ % @ &'E Scrap~ %e@ &' E Rework~ %A#&\A %!'2⤳? DDE Rework~ %A#&`z A %! '_>^? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %O@ &' "E Customer complaints~ %@#&@@ %la!'GL{"? DD"E Customer complaints~ %w@#&@ %la! ',ʢ? DD(total#)|e4A %la!*pC? DD(total#)}1A %! *Xxe? DDBXAAwfdzrjr  Y Y? Y c ZThis chart indicates that the firm is not performing to their target levels. The mean of !d![performance is not far off, but the varibility of the production cycle is much greater than !"`"Wthey targeted adding a high degree of uncertainty for management about their processes. "%11.40 %PWeek!%.Average test performance %UCL %LCL&&MB@U@e@&q@D9&q333333?&D:''MB@U@e@'q@&D9'q333333?'D:((MC@U@e@(q@'D9(q333333?(D:))MC@Ud@)q@(D9)q333333?)D:**MD@Ud@*q@)D9*q333333?*D:++MD@Uk@+q@*D9+q333333?+D:,,ME@Ua@,q@+D9,q333333?,D:--ME@Ua@-q@,D9-q333333?-D:..MF@U@.q@-D9.q333333?.D://MF@U@j@/q@.D9/q333333?/D:0MG@U^@0q@/D90q333333?0D:'1NStatistical Control Parameters 1N2M Overall Mean#2Ok߰ ?3 %&0B 2 3MStandard Deviation (SD)#3O4Qٝx?4 %&0B 34M2 SDs4O4Qٝx?6 D3 45MUCL = Mean + 2 SD!5O t@ D2D4 56PLCL = Mean - 2 SD!6Qua:2?5 D2D4 6"7VTarget Control Parameters 7V8M Target Mean~ 8O? 89MUCL = ~ 9O@j@ 9:PLCL = ~ :Q^@ :W=NThis chart indicates that the average test runs a little bit longer than what =]>Tthe desired result is, though the variations in the data are very close in line with >?desired amounts. ?< ~h^^^^^^^^^^T;NYCQQ64//kqB @e*e!Product shipped to wrong location~ e>@ffWrong product shipped~ f4@ggProduct returned~ g.@h hProduct did not perform~ h(@i2i[)Correction of incorrect prior adjustments~ i$@lMlDThis chart gives you an indication as to the major areas of customerlmLmCunsatisfaction for your company. With this information the companymnPnGcan highlight the problem areas and work on improving these areas whilenoonot hurting any other.o~ tܑ@ tu uZDatauYvv2Causes of defectsv FrequencywwIncoming components~ wb@x#xMounting machine alignment~ xP@yyIncomplete solder~ y=@zzOperator error~ z7@{({Improper sequence of components~ {1@|| Testing error~ |&@}}[ Faulty board~ }@ ~ 8 B<FC1F:5<Nedh7%>8?63D21(  X  S A@?_ @v!]`  &A Page &P"P??3Ui!3dk$F23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% A M 3O&Q4$% A M 3O&Q4FA 3O[,P 3 bo MZ&43*&4%  *@M3O+&Q Causes'4% DoBMZ3O;&Q  Frequency'4523  NM43" 44% 9U9*@M03OG&Q  Pareto Chart'44 e7Product prices disputedK!Product shipped by wrong priorityEShipments to foreign locations! MiscellanousK!Product shipped to wrong location3Wrong product shipped)Product returned7Product did not perform[)Correction of incorrect prior adjustmentse\@Q@P@>@>@4@.@(@$@e `X  S A@?x P]`\  &A Page &P"P\??3b)3d*x23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3O 3 bo&43*&4% ~"@M3O+&Q Causes'4% WBMZ3O;&Q  Frequency'4523  NM43" 44% 7S2@M03O?&Q  Pareto Chart'44e/Incoming components=Mounting machine alignment+Incomplete solder%Operator errorGImproper sequence of components# Testing error! Faulty boardeb@P@=@7@1@&@@e ~v  <NMM?z]`  "??3` `  ` . ` $=0` ?0(` ?0)PH 40( 3333f33 4'3d}{23 M NM4  3QQ ; Q ; Q3_4E4  3QQ ; QQ3_ ! MM  !!d4E4  3QQ ; QQ3_ MM  ""d4E4D$% M 3O&Q4$% M 3O& Q4FAHe "3OJ 3 b#M-&)! M43*#M&! M! M4% >xM3O&(Q Month'4% WNMZ3Ol&(Q :Average cycle time in hours'4523  NM43" 44% iM:3OaP& Q  Control Chart'44 eee ~v  <NMM? ]`<  "<??3`  `  `  ` PH0,0(  ,3d23 M NM4 3QQ ;QQ3_4E4 3QQ ;QQ3_ MM  ""d4E4 3QQ ;QQ3_ ! MM  !!d4E4D $% M 3O&Q4$% M 3O& Q4FA?2 V 3O: 3 b#M43*#M! M4% }M3OO& Q &Consecutive Weeks'4% YMZ3O?& Q  Weekly average'4523  NM43" 44% dNM03O3& Q  Run Chart'44eee ~v  <NMM?&7 ]`@  "@??3` ` ` ` )3d23 M NM4  3QQ ;&0Q ;&0Q3_4E4  3QQ ;&0QQ3_ ! MM  !!d4E4  3QQ ;&0QQ3_ MM  ""d4E4D $% M 3O&Q4$% M 3O&Q4FAAe 3OS& 3 b#M! M43*#M! M4%  9M3O&Q Weeks'4% S MZ3Od&Q 4average test performance'4523  NM43" 44% SM03OH&Q  Control Chart'44 eee ~v  <NMM?B Z]`  MNEC SuperScript 860@B~ l d,,@tA,,EXCELDCourier NewLPT1NEC860"d,,??3` ` ` ` *?&` *?'3dDqz23 M NM4 3QQ ;CTQ ;CTQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3Od 3 b#M&'! M43*#M&'! M4% UM3O&&Q Weeks'4% 3MZ3OK&&Q (Average cycle time'4523  NM43" 44% x5M:3OiG&Q  Control Chart'44eee >@&&&   dMbP?_*+%Y&A Page &P"P??tU} $ } I} } } m} } $ (YT0YbYbYbYYYYb Yb Y Y Yb YbYYbYYYYxYYYbYYYbYxYYw0YY Y0~ @E Status quoEEEEEWaste~ Fp@ EEEE Lost business~ F@ FEFE Total cost#F|@ % FEFE Alternative 1FF Alternative 2 EFELease new regulator~ F@F New employee~ EFE Waste savings~ F@@F Waste savings~ Ep@FELost business savings~ F@@FLost business saving~ E @F  E net savings# Fing % F net savings# E@  %a F EFFEF~ @ E Status quo EEE  EWaste~ F@ EEE  E Lost business~ F@ FEEE Total cost#FL@ %  FEEE Alternative 1FF Alternative 2 EFELease new regulator~ FXF New employee~ EpFE Waste savings~ FX@F Waste savings~ E@FELost business savings~ F@@FLost business saving~ E@@FE net savings#F@@  %F net savings#Ep@ %aF~ @E Status quoEEEEEWaste~ F@ EEEE Lost business~ kp@ FEFE Total cost#kd@ % FEFE Alternative 1kF Alternative 2 EFELease new regulator~ kXF New employee~ FpFE Waste savings~ kp@F Waste savings~ k@@FELost business savings~ k@@FLost business saving~ k@@FE net savings#k@ %F net savings#k %aFEFFEFEFFEF EFmmB] X7:BXVids7:BXVids7:BXVids!YT0#Yb$Yb&Yb'Y!Z!QChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1!mm~ #@#$6$-$~ &@&'''Pz"V">@   dMbP?_*+%&A Page &P"P??meU/T0bbbProblems11.49 to 11.51 'Individual or Group assignment~ @ <&5,T0-b.b ,a)O,FDoes not address standby patients if the patient makes the appointment -b)3-*Highlights flows which may not be logical. .c) . (bF"@13 !( qt !^ N 3#  (] 3`   S ~ȣ 3 vd @@1f11?N]`ȣ  <Prepare appointment book<`   c  3 vd @@1f11?X]`(" <Open appointment book<W l\ N # R] `#B   f 3|d @@1?N]`$  s h 3 vd @ @1f11?F ]`h% &<'Is appointment on shore or aboard ship<z &B  # l 3D81f11?]`t'B  # l 3D@1f11?]`(B   # l 3D@1f11?!!] `*B  B # l 3D81f11?  ] `L+B   C x 3D81f11?x] `,   # l 381f11?T] `,.  < aboard ship<%    c D 3 vd @@1f11?] `Dt/ '<(Inform patient to call xxx-xxxx by 3 pm< 'B  C x 3D81f11?!.!F]` 1  # l 381f11? ?']`2 < on shore<   c Х 3 vd @@1f11?I[k]`Х3  <!Issue next available appointment<s B  # l 3D81f11?cZZ]`5B  # l 3D81f11?aW{W]`6B  # l 3D81f11?gZZ]`8B  # l 3D81f11?eWW]`\9B  3 r 3D81f11?bZZ]`:  c p 3 vd @@1f11?Mo]`p; *<+Remind patient to call 24 hours in advance< *l\  # ] `=B  # l 3|d @@1?]`X>   Ԧ 3 vd @ @1f11?]`Ԧ? $<%Did patient call 24 hours in advance<q $B  # l 3D81f11?m]`8AB  # l 3D81f11?g]`BB  3 r 3D81f11?q]`CB  C x 3D81f11?0]`E  # l` 381f11?(]``F <no<    c  3 vd @@1f11?8] `G 6<7Cancel appointment and give appointment to new patient< 6B ! C x 3D81f11?]!`I " # l 381f11?]"` K <yes< B $ # l 3|d @@1?P]$`hL %  < 3 vd @ @1f11? I]%`<M $<%Does patient show up for appointment<y $l\ O (# O] (`HOB &  f 3|d @@1?O]&`P '   3 vd @ @1f11? H]'`dQ $<%Does patient show up for appointment<y $B ) C x 3D81f11?)2)])`R * # l 381f11?2"]*`T <no<  + c , 3 vd @@1f11?>D]+`,U 1<2mark appoint book "failure: patient did not show"< 1 , c h 3 vd @@1f11?AY{],`htW $<%place standby patient in appointment< $ - c  3 vd @@1f11?C]-` Y *<+issue failure report to commanding officer< *B .B C x 3D81f11?FZ].`ZB /B C x 3D81f11?y]/`<\<B 0B C x 3D81f11?++]0`]< 1 # l 381f11?!]1`l_< <yes< < 2 c X 3 vd @@1f11?F]2`X`< "<#mark appoint book "patient showed"< ">@    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } I} m} $} } $ x  YT0 Yb @b Y Y Y Y Yb Yb Yb Y Y Yw Y Y Y Y Yw0 Yb~ @ a)  PTrip. Sea Quill2Neptune2OrcasM?nc@`c@@b@M@na@a@c@M@n@b@b@d@M@nc@ d@c@M@nc@@a@f@  M@n d@@e@ f@  M@nd@b@g@  M @n@g@c@`e@  M"@ne@c@f@  M$@n`f@Ea@E g@{{{{{{{{"XTarget control parameters ZZZZ Target MeanYb@Yb@Yb@ZUCL = Yf@Yf@Yf@ZLCL =Y@`@Y@`@Y@`@*h )W,,,,,,,,,,64/+ YT0, Yb- Yb. Y/ Y0 Y1 Y2 Yb3 Yb4 Yb5 Y6 Y7 Yw~ + @+,,rCompany  ,rA ,rB ,rC--Production method -MJIT -MJIT-M Traditional.. Sales revenue~ .oM.ogA.opܱA//No. of employees/p@p @p@0Cost of goods sold0oi:ob0oVA1Inventories (average)1ohUAo̿iA1o`:A2Cost of capital2s$@s$@s$@&3Opportunity cost of inventory!3o e!AF D1D2!3op4A3 D1D2!3o0A3 D1D24Cost advantage over:4o!4o'A3 D3D3!4o@1A4 D3D35ooo6rCompany  6rA 6rB 6rC7Sales per employee!7oAer D.D/!7oqqAF D.D/!7o'u_[A7 D.D/ I`VCGJ8u?E YT0F YbU YbV YW YX YY YZ Yb[ Yb\ Yb] Y^ Y_ YwErCompany  ErA ErB ErCFInventory turnover!FqGp}E@7 D0D1!Fq>@7 D0D1!Fqksx{6@F D0D1~ U@#UEvaluation of adopting JIT UVVChangeVAmountVCost (Savings)WWDecrease In inventory~ WmO2WX"XDecrease in carrying cost~ Xs(@!X14 DWDXY%YDecrease in opportunity cost~ Ys$@!YtL[ DWDYZZDecrease in employees~ ZmZ[K[B (estimated savings per year for 3 years assuming normal turnover[UUUUUU?X![tL[ DZD[\%\Increase in prevention costs \ ~ \tA]$]Increase in appraisal costs ] ~ ]tA^*^!Decrease in internal failure cost ^ ~ ^t_*_!Decrease in external failure cost _ ~ _t ?CKDcfDONT` T0a bc Ybd Ye Yf Yg Yh Ybi Ybj Ybk Yl Ym Ywn Yo Yp Yq Yr Yw0s bt v Yw Yb``Increase in tooling`~ `uA` aaNet cost (savings)a#av Y %X`a ~ c@cUnitscPresentc Alternativec Differencec ddStarteddtj@tj@!dxp DdDdd eeScrappedet@t!exd DeDee ffCompleted and sold!ft@a DdDe!ftj@r DdDe!fx@e DfDff gg Sales pricegoI@oI@!gxf DgDgg hhSales ($50 each) !ho*QAf DfDg!hoSAh DfDg!hmAg DhDhhh (higher)iiCosts:i jj Designjt At A!jxh DjDjj kk Inspectionkt@t@!kxj DkDkk l l Direct materials @$18 lt 8Ah Dflt@w;Al Df!lxAk DlDlll (higher)m)m Variable tube manufacturing @ $7mt9#Al Dfmt\%Am Df!mx@l DmDmmm  (lower)nBn9Committed tube manufacturing @ $10, operating at capacitynt.Aq  Ddnt.An  Dd!nxm DnDnnn (higher)o7o. Scrap (materials and variable manufacturing) otAm De~ ot!oxn DoDooo (higher)pScrap disposal @ $15*ptOAs De~ pt!pxOo DpDp!q New material ($2 each) ~ qtqtjAo Df!qxjAp DqDq!rVariable welding @ $3.50%rt9An @Df%rt\Af @Df!rx@q DrDrs Total costs#suIPAt %jr#suPAt %jr!sy@r DsDst Operating profit!tw Ar DhDs!tw#As DhDs!tz`TAs DtDt]vT* assume the difference between $35,000 full cost for 10,000 scrapped frames and the v@w7$50,000 scrap cost is the cost of disposal, or $15 each w0[ Xpwmnq7mqx{qP ( @A@A  p  6NMM?P-*C]`d  "d??3` Z` Z@ l3d23 M NM4  3Q:  Sea QuillQ ; QQ3_4E4  3Q: NeptuneQ ; QQ3_4E4  3Q: OrcasQ ; QQ3_ NM   d4E4D $% M 3O&Q4$% M 3O&Q4FA 3O:T 3 b#M! M43*Y@#M! M4523  NM43"  3O % M3OQ44444 eee xp  6NMM?r8DN]`d  "d??3` Z!` Z"A3dZ23 M NM4 3Q:7 (Sales per employeeQ ;77Q ;66Q3_4E4D$% M 3O&!Q4$% M 3O&"Q4FA8 3O_ w 3 b#M43*#M! M4523  NM43" 44% kp_M:3OwQ'44eee xp  6NMM?xGSY]`Xe  "Xe??3` Z#` Z$A3d23 M NM4 3Q:F (Inventory turnoverQ ;FFQ ;EEQ3_4E4D $% M 3O&#Q4$% M 3O&$Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M;3OhQ'44eee >@lll   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@ chapter 11 excel filesfselto frank h seltoelMicrosoft Excel@4"@;3ŀ ՜.+,D՜.+, PXh px eNoneCh  exercise1 exercise2 problems problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13ShDocumentSummaryInformation8*|_987082153/ F~G: ~G: Ole 4CompObj5beet14Sheet15Sheet16Chart5  WorksheetsCharts 6> _PID_GUIDAN{4F69799E-ECD4-11D2-A66D-00600811F024} FMicrosoft Excel ChartBiff8Excel.Sheet.89qObjInfo7WorkbookxSummaryInformation(8DocumentSummaryInformation8<|      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJLYZOPQRSTUVWX-.^_`abcdefghijklmnopqrstuvwxyz{|}~ Ba=" B[ =x`'E$8X1Arial1Arial1Arial1Arial1Arial1Arial1Arial1"Arial1Arial1,Arial1Arial1^Arial1Arial1Arial1EArial1Arial1Arial1Arial1;Arial1Arial1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1JArial1JArial1(! Arial Narrow1(" Arial Narrow1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1Arial1;Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.0% 0.00000000 0.0000000 0.000000 0.00000 0.0000 0.0000.04/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)A<_("$"* #,##0.000_);_("$"* \(#,##0.000\);_("$"* "-"??_);_(@_)C>_("$"* #,##0.0000_);_("$"* \(#,##0.0000\);_("$"* "-"??_);_(@_)83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)                + ) , *       # #  (@@  (@ @  (@  (@  (@  (@ &8@ &8  (@ ! ,@@ ! , @  A (@ ! ,@ ! ,  A #8@  ,@  A ,@@ (8@ @ (8@  (8@ (8@ (8@ (8@   ( (8 ! ,@ @  A(8@ @ !(<@ @ ! ,@  A(8@ !(<@  A (@  A ,@ ! ,@  A ,@ #8@ ! ,`@  A ,`@ #8@  ,`@   ,`@    ( ! , "8@@  ( @ ! ,@ ! ,` #8@  , " &8@  ,@ "8  ,@ &8   !  ,@ &8  ,@ !8  , "8 ( #8  ,   ,  A ,  A(8@@  A(8@  A (@  A ,@  A ,@  A ,`@ (8  A(8  A (  ,@  ,`@  ,  ,@ !  ,@    "X  A      %    ! "8 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\{8Chart6D exercise1% exercise25problemsg problems2MSheet5ESheet6=Sheet75Sheet8-Sheet9%Sheet10Sheet11Sheet12 Sheet13Sheet14Sheet15Sheet16,$8@4 p0e0e 3   8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@  !: Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnoverCost of capitalOpportunity cost of inventoryCost advantage over:Evaluation of adopting JITAmountDecrease In inventoryChangeCost (Savings)Decrease in carrying costDecrease in employeesB (estimated savings per year for 3 years assuming normal turnover Decrease in opportunity costIncrease in prevention costsIncrease in appraisal costs!Decrease in internal failure cost!Decrease in external failure costIncrease in toolingNet cost (savings)Sales ($50 each) (higher)Costs: Design Inspection (lower) New material ($2 each)  Operating profitUnitsPresent Alternative DifferenceStartedScrappedCompleted and sold Sales price Direct materials @$18 . Scrap (materials and variable manufacturing) Variable tube manufacturing @ $79Committed tube manufacturing @ $10, operating at capacityVariable welding @ $3.50 Total costsScrap disposal @ $15*T* assume the difference between $35,000 full cost for 10,000 scrapped frames and the7$50,000 scrap cost is the cost of disposal, or $15 eachUCLLCL` tda !14"A"sa# <|$$ %T T & ' |") |̍*9A?+,7<|,l-/-A{.'?.|/@M_b0|11Ξ1Jb<2s3x0wT0bbC60wT0bbbgY<|60wT0b\}}  bt00bXwbbl0n00b 000bbb0bTbt0bK0bPercent0]Xwb0blADb0bXw<|<|AXw0Dlb=bXwȬb]4]NXw\}640wT0 s0b@bDbPbWx0RT0`btbbC[{0AT0bbbbw0b,b\b00b,620,0b1040b@ Pbbnx0T: Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training  "papDnal ??ee3` *` *?+` ,` -` *?.3d23 M NM4 3QQ ;CTQ ;CTQ3_4E4 3QQ ;CTQQ3_ ! MM  !!d4E4 3QQ ;CTQQ3_ MM  ""d4E4D$% M 3O&-Q4$% M 3O&,Q4FA 3O ) 3 b#M&.! M43*#M&.! M4% xdNM3O &+Q Weeks'4% K3E)MZ3O *&+Q (Average cycle time'4523  NM43" 44% 9HM:3Oi$&*Q  Control Chart'44eA@B@B@C@C@D@D@E@E@ F@ F@ G@ G@ H@H@I@I@J@eK@̥[@ /%7@@@̥[@ /%7@@W@̥[@ /%7@T@̥[@ /%7@H@̥[@ /%7@@R@̥[@ /%7@V@̥[@ /%7@F@̥[@ /%7@@Q@̥[@ /%7@ B@ ̥[@  /%7@ @Y@ ̥[@  /%7@ Z@ ̥[@  /%7@ @V@ ̥[@  /%7@ R@ ̥[@  /%7@P@̥[@ /%7@K@̥[@ /%7@J@̥[@ /%7@L@̥[@ /%7@e>  /   dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } m } m} } m } $ } m}  } } $  Frequency  Y Yb? YO & (d) Cruise on a Princess ship/ ,&Food, "bumpiness", entertainment, etc.!!(e) Frozen dinner#!,Taste, perishability, etc."0".'(f) Tax return prepared by professional>"/5accuracy, amount of refund/reduction to tax liability~ %@ %&&Product or Service#&+Customer-quality attribute''(a) Personal computer',(#((b) Television programming(,)')-(c) Meals in a fine restaurant),*8*0/(d) Student study guides for an accounting text*,++(e) In-line skates+,,2,.)(f) Legal representation in traffic court,/~ .@ .//Product or Service#/+Customer-quality attribute0$0(a) Personal computer mouse0,1)1 (b) Portable compact disc player1,22-(c) Checking account2,3'30(d) Taxi ride through New York3,44.(e) Personal clothing4/~ 6@ 6 7a) 788Classifcation of items8Category99Process inspection9 Appraisal::Scrap:Internal Failure;;Quality training; Prevention<<Warranty repairs<External Failures==Testing equipment= Appraisal>>Customer complaints>External Failures??Rework?Internal Failure< gOP6;?P3JP<A5?6B?9>E>H@ YTotal prevention#K? SAQ %IJla!K@$We?K DKDF#K?@w AQ %IJla!Ke/袋.?Q DKDFK_L AppraisalL7;7c_!M Process inspection~ M7@!M;#>֕{?P DMDF~ M7\@!McMj~G?P DMDFM_#N Materials inspection~ N7@!N;d ?*?M DNDF~ N7p@!NcXxeW?M DNDFN_O Field testing~ O7@!O;2⤣?J DODF~ O7F@!Ocͱ۬?J DODFO_P P Testing equipment~ P<@!P=AA?O DPDF~ P<@!PdJyJ?O DPDFP_ QQ>Total appraisal#Q? AU %MPL!Q@?N DQDF#Q?AU %MPla!Qe\X?N DQDFQ_ RRInternal failureR7;7c_ SS Scrap~ S7@!S;E~?U DSDF~ S7@!Sc^݅o?Q DSDFS_ TT Rework~ T<A!T=Zeñ?S DTDF~ T<@A!TdoX?S DTDFT_ UU>Total internal failure#U?AY %ST!U@QtB?Q DUDF#U?`AY %ST!Ue`a+Iŷ?T DUDFU_ VVExternal failureV7;7c_ W W Warranty repairs ~ W7@!W;p ?T DWDF~ W7p@!WcXxeW?U DWDFW_ X"X Customer complaints~ X<X@!X=4g?W DXDF~ X<@!Xdj?W DXDFX_ YYATotal external failure#YBU@Z %WX!YC|Ӭ?X DYDF#YB@Z %WX!YeV1i?X DYDFY_ ZZ\Total costs of quality-Z])AZDKDQDUDY!Z^@*?W DZDF-Z]'AZDKDQDUDY!Z^C v?K DZDFZ_ [\]^]__ \\]^]__ ]D  ^c)^Cost of Quality Report^^Cost of Quality Report ^ __Year 1 Amounts_ _ % of Sales __Year 2 Amounts_ _  % of SalesD7lNIB*+*AAw` YTotal#?@<A %L!@__? DD#?@A %la!@T<%S? DD/@>.¾?DDDD Appraisal7;7;;! Process inspection~ 7@!;#>֕{? DD~ 7L@!;tE]t? DD/;  ?DDDD# Materials inspection~ 7d@!;d ?*? DD~ 7@!;־a? DD/;c1Ƙ?DDDD Field testing~ 7O@!;? DD~ 7+@!;̬? DD/;,?DDDD  Testing equipment~ <X@!=AA? DD~ <X@!=JyJ? DD/=HԞ?DDDD>Total#?@A %la!@I? DD#?d A %la!@A)A? DD/@ л?DDDDInternal failure7;7;; Scrap~ 7@!;E~? DD~ 7F@!; O ? DD/; i?DDDD Rework~ <A!=Zeñ? DD~ <A!=oX? DD/=8I?DDDD>Total#?hA %!@QtB? DD#?`A %!@S<%ȷ? DD/@eZ?DDDDExternal failure7;7;;   Warranty repairs ~ 7@!;ZeÑ? DD~ 7@!;־a? DD/;=ѓ?DDDD  " Customer complaints~ <@!=? DD~ <@!=j? DD/=]ɵ\?DDDD  ATotal#B@ %!Cj򸳄? DD#B@ %!@y/? DD/@p ?DDDD  Total costs of quality-1xn$ADDDD!'0J5y?K DD-1"ADDDD!'vc9v? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@=A!$? DD!Sales"~ #:A! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %IA &'E Quality training~ %@ &' 'E Preventative maintenance~ %^@#&@<A %la!'__? DD'E Preventative maintenance~ %@#&@A %la! 'T<%S? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %d@ &'#E Materials inspection~ %@ &' E Field testing~ %O@ &'E Field testing~ %+@ &'  E Testing equipment~ %X@#&@A %la!'I? DD E Testing equipment~ %X@#&d A %la! 'A)A? DDDl+*1Awpn YTotal#j A %L!@I$I$? DD#jA %la!@k߰ ? DD/@Pݾ?KDDDD Appraisali;i;;! Process inspection~ i@!;#>֕{? DD~ iL@!;tE]t? DD/;  ?DDDD>P0|t|*+ZWQV]PZLXSL54 YTotal#j1A %la!@?B+)? DD#jA %la!@.袋? DD/@|uW?DDDD  Internal failurei;i;;  Scrap~ i @!;C~? DD~ ie@!;!4B? DD/;7i6?DDDD   Rework~ lA!=Zeñ? DD~ lA!=]tE]? DD/=?DDDD  >Total#j\A %!@2⤳? DD#j`z A %!@_>^? DD/@q?DDDD  External failurei;i;;   Warranty repairs ~ i@!;$I$I? DD~ iO@!;E]tѕ? DD/;O??DDDD  " Customer complaints~ l@!=jOd ?? DD~ lw@!=׈? DD/=+[E+?DDDD  ATotal#j@@ %!CGL{"? DD#j@ %!@,ʢ? DD/@U PŠ?DDDD  Total costs of quality-1|e4ADDDD!'pC? DD-1}1ADDDD!'Xxe? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@MA!$? DD!Sales"~ #JA! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %A &'E Quality training~ % A &' 'E Preventative maintenance~ % A#& A %la!'I$I$? DD'E Preventative maintenance~ %A#&A %la! 'k߰ ? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %@ &'#E Materials inspection~ %O@ &' E Field testing~ %OA &'E Field testing~ %jA &'  E Testing equipment~ %@#&1A %L!'?B+)? DD E Testing equipment~ %@#&A %la! '.袋? DD$Internal failure activities%&'$Internal failure activities %&' E Scrap~ % @ &'E Scrap~ %e@ &' E Rework~ %A#&\A %!'2⤳? DDE Rework~ %A#&`z A %! '_>^? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %O@ &' "E Customer complaints~ %@#&@@ %la!'GL{"? DD"E Customer complaints~ %w@#&@ %la! ',ʢ? DD(total#)|e4A %la!*pC? DD(total#)}1A %! *Xxe? DDBXAAwfdzrjr  Y Yb? YO c ZThis chart indicates that the firm is not performing to their target levels. The mean of !d![performance is not far off, but the varibility of the production cycle is much greater than !"`"Wthey targeted adding a high degree of uncertainty for management about their processes. "%11.40 %PWeek!%.Average test performance %UCL %LCL&&MB@U@e@&q@D9&q333333?&D:''MB@U@e@'q@&D9'q333333?'D:((MC@U@e@(q@'D9(q333333?(D:))MC@Ud@)q@(D9)q333333?)D:**MD@Ud@*q@)D9*q333333?*D:++MD@Uk@+q@*D9+q333333?+D:,,ME@Ua@,q@+D9,q333333?,D:--ME@Ua@-q@,D9-q333333?-D:..MF@U@.q@-D9.q333333?.D://MF@U@j@/q@.D9/q333333?/D:0MG@U^@0q@/D90q333333?0D:'1NStatistical Control Parameters 1N2M Overall Mean#2Ok߰ ?3 %&0B 2 3MStandard Deviation (SD)#3O4Qٝx?4 %&0B 34M2 SDs4O4Qٝx?6 D3 45MUCL = Mean + 2 SD!5O t@ D2D4 56PLCL = Mean - 2 SD!6Qua:2?5 D2D4 6"7VTarget Control Parameters 7V8M Target Mean~ 8O? 89MUCL = ~ 9O@j@ 9:PLCL = ~ :Q^@ :W=NThis chart indicates that the average test runs a little bit longer than what =]>Tthe desired result is, though the variations in the data are very close in line with >?desired amounts. ?< ~h^^^^^^^^^^T;NYCQQ64//kqB @e*e!Product shipped to wrong location~ e>@ffWrong product shipped~ f4@ggProduct returned~ g.@h hProduct did not perform~ h(@i2i[)Correction of incorrect prior adjustments~ i$@lMlDThis chart gives you an indication as to the major areas of customerlmLmCunsatisfaction for your company. With this information the companymnPnGcan highlight the problem areas and work on improving these areas whilenoonot hurting any other.o~ tܑ@ tu uZDatauYvv2Causes of defectsv FrequencywwIncoming components~ wb@x#xMounting machine alignment~ xP@yyIncomplete solder~ y=@zzOperator error~ z7@{({Improper sequence of components~ {1@|| Testing error~ |&@}}[ Faulty board~ }@ ~ 8 B<FC1F:5<Nedh7%>8?63D21(  X  S A@?_ @v!]`  &A Page &P"P??33dk$F23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA$e3O[,P 3 bo MZ&43*&4%  ~@M3O&Q Causes'4% [BMZ3O(&Q  Frequency'4523  NM43" 44% U@M03O/&Q  Pareto Chart'44 eee `X  S A@?x P]`\  &A Page &P"P\??3b)3d*x23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3O 3 bo&43*&4% ~"@M3O+&Q Causes'4% WBMZ3O;&Q  Frequency'4523  NM43" 44% 7S2@M03O?&Q  Pareto Chart'44e/Incoming components=Mounting machine alignment+Incomplete solder%Operator errorGImproper sequence of components# Testing error! Faulty boardeb@P@=@7@1@&@@e ~v  <NMM?z]`  "??3` `  ` . ` $=0` ?0(` ?0)PH 40( 3333f33 4'3d}{23 M NM4  3QQ ; Q ; Q3_4E4  3QQ ; QQ3_ ! MM  !!d4E4  3QQ ; QQ3_ MM  ""d4E4D$% M 3O&Q4$% M 3O& Q4FAHe "3OJ 3 b#M-&)! M43*#M&! M! M4% >xM3O&(Q Month'4% WNMZ3Ol&(Q :Average cycle time in hours'4523  NM43" 44% iM:3OaP& Q  Control Chart'44 eee ~v  <NMM? ]`<  "<??3`  `  `  ` PH0,0(  ,3d23 M NM4 3QQ ;QQ3_4E4 3QQ ;QQ3_ MM  ""d4E4 3QQ ;QQ3_ ! MM  !!d4E4D $% M 3O&Q4$% M 3O& Q4FA?2 V 3O: 3 b#M43*#M! M4% }M3OO& Q &Consecutive Weeks'4% YMZ3O?& Q  Weekly average'4523  NM43" 44% dNM03O3& Q  Run Chart'44eee ~v  <NMM?&7 ]`@  "@??3` ` ` ` )3d23 M NM4  3QQ ;&0Q ;&0Q3_4E4  3QQ ;&0QQ3_ ! MM  !!d4E4  3QQ ;&0QQ3_ MM  ""d4E4D $% M 3O&Q4$% M 3O&Q4FAAe 3OS& 3 b#M! M43*#M! M4%  9M3O&Q Weeks'4% S MZ3Od&Q 4average test performance'4523  NM43" 44% SM03OH&Q  Control Chart'44 eee ~v  <NMM?BC []`  "??3` ` ` ` *?&` *?'3dDqz23 M NM4 3QQ ;CTQ ;CTQ3_4E4 3QQ ;CTQQ3_ ! MM  !!d4E4 3QQ ;CTQQ3_ MM  ""d4E4D$% M 3O&Q4$% M 3O&Q4FA+ o 3O 3 b#M&'! M43*#M&'! M4% M3O&&Q Weeks'4% 1MZ3OK&&Q (Average cycle time'4523  NM43" 44% s5M:3OiG&Q  Control Chart'44eee >=@^^^   dMbP?_*+%Y&A Page &P"P??tU} $ } I} } } m} } $ (YT0YbYbYbYYYYb Yb Y Y Yb YbYYbYYYYxYYYbYYYbYxYYw0YY Y0~ @E Status quoEEEEEWaste~ Fp@ EEEE Lost business~ F@ FEFE Total cost#F|@ % FEFE Alternative 1FF Alternative 2 EFELease new regulator~ F@F New employee~ EFE Waste savings~ F@@F Waste savings~ Ep@FELost business savings~ F@@FLost business saving~ E @F  E net savings# Fing % F net savings# E@  %a F EFFEF~ @ E Status quo EEE  EWaste~ F@ EEE  E Lost business~ F@ FEEE Total cost#FL@ %  FEEE Alternative 1FF Alternative 2 EFELease new regulator~ FXF New employee~ EpFE Waste savings~ FX@F Waste savings~ E@FELost business savings~ F@@FLost business saving~ E@@FE net savings#F@@  %F net savings#Ep@ %aF~ @E Status quoEEEEEWaste~ F@ EEEE Lost business~ kp@ FEFE Total cost#kd@ % FEFE Alternative 1kF Alternative 2 EFELease new regulator~ kXF New employee~ FpFE Waste savings~ kp@F Waste savings~ k@@FELost business savings~ k@@FLost business saving~ k@@FE net savings#k@ %F net savings#k %aFEFFEFEFFEF EFmmB] X7:BXVids7:BXVids7:BXVids!YT0#Yb$Yb&Yb'Y!Z!QChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1!mm~ #@#$6$-$~ &@&'''Pz"V">@   dMbP?_*+%&A Page &P"P??meU/T0bbbProblems11.49 to 11.51 'Individual or Group assignment~ @ <&5,T0-b.b ,a)O,FDoes not address standby patients if the patient makes the appointment -b)3-*Highlights flows which may not be logical. .c) . (bF"@13 !( qt !^ N 3#  (] 3`   S ~ȣ 3 vd @@1f11?N]`ȣ  <Prepare appointment book<`   c  3 vd @@1f11?X]`(" <Open appointment book<W l\ N # R] `#B   f 3|d @@1?N]`$  s h 3 vd @ @1f11?F ]`h% &<'Is appointment on shore or aboard ship<z &B  # l 3D81f11?]`t'B  # l 3D@1f11?]`(B   # l 3D@1f11?!!] `*B  B # l 3D81f11?  ] `L+B   C x 3D81f11?x] `,   # l 381f11?T] `,.  < aboard ship<%    c D 3 vd @@1f11?] `Dt/ '<(Inform patient to call xxx-xxxx by 3 pm< 'B  C x 3D81f11?!.!F]` 1  # l 381f11? ?']`2 < on shore<   c Х 3 vd @@1f11?I[k]`Х3  <!Issue next available appointment<s B  # l 3D81f11?cZZ]`5B  # l 3D81f11?aW{W]`6B  # l 3D81f11?gZZ]`8B  # l 3D81f11?eWW]`\9B  3 r 3D81f11?bZZ]`:  c p 3 vd @@1f11?Mo]`p; *<+Remind patient to call 24 hours in advance< *l\  # ] `=B  # l 3|d @@1?]`X>   Ԧ 3 vd @ @1f11?]`Ԧ? $<%Did patient call 24 hours in advance<q $B  # l 3D81f11?m]`8AB  # l 3D81f11?g]`BB  3 r 3D81f11?q]`CB  C x 3D81f11?0]`E  # l` 381f11?(]``F <no<    c  3 vd @@1f11?8] `G 6<7Cancel appointment and give appointment to new patient< 6B ! C x 3D81f11?]!`I " # l 381f11?]"` K <yes< B $ # l 3|d @@1?P]$`hL %  < 3 vd @ @1f11? I]%`<M $<%Does patient show up for appointment<y $l\ O (# O] (`HOB &  f 3|d @@1?O]&`P '   3 vd @ @1f11? H]'`dQ $<%Does patient show up for appointment<y $B ) C x 3D81f11?)2)])`R * # l 381f11?2"]*`T <no<  + c , 3 vd @@1f11?>D]+`,U 1<2mark appoint book "failure: patient did not show"< 1 , c h 3 vd @@1f11?AY{],`htW $<%place standby patient in appointment< $ - c  3 vd @@1f11?C]-` Y *<+issue failure report to commanding officer< *B .B C x 3D81f11?FZ].`ZB /B C x 3D81f11?y]/`<\<B 0B C x 3D81f11?++]0`]< 1 # l 381f11?!]1`l_< <yes< < 2 c X 3 vd @@1f11?F]2`X`< "<#mark appoint book "patient showed"< ">@    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } I} m} $} } $ x  YT0 Yb @b Y Y Y Y Yb Yb Yb Y Y Yw Y Y Y Y Yw0 Yb~ @ a)  PTrip. Sea Quill2Neptune2OrcasM?nc@`c@@b@M@na@a@c@M@n@b@b@d@M@nc@ d@c@M@nc@@a@f@  M@n d@@e@ f@  M@nd@b@g@  M @n@g@c@`e@  M"@ne@c@f@  M$@n`f@Ea@E g@{{{{{{{{"XTarget control parameters ZZZZ Target MeanYb@Yb@Yb@ZUCL = Yf@Yf@Yf@ZLCL =Y@`@Y@`@Y@`@*h )W,,,,,,,,,,64/+ YT0, Yb- Yb. Y/ Y0 Y1 Y2 Yb3 Yb4 Yb5 Y6 Y7 Yw~ + @+,,rCompany  ,rA ,rB ,rC--Production method -MJIT -MJIT-M Traditional.. Sales revenue~ .oM.ogA.opܱA//No. of employees/p@p @p@0Cost of goods sold0oi:ob0oVA1Inventories (average)1ohUAo̿iA1o`:A2Cost of capital2s$@s$@s$@&3Opportunity cost of inventory!3o e!AF D1D2!3op4A3 D1D2!3o0A3 D1D24Cost advantage over:4o!4o'A3 D3D3!4o@1A4 D3D35ooo6rCompany  6rA 6rB 6rC7Sales per employee!7oAer D.D/!7oqqAF D.D/!7o'u_[A7 D.D/ I`VCGJ8u?E YT0F YbU YbV YW YX YY YZ Yb[ Yb\ Yb] Y^ Y_ YwErCompany  ErA ErB ErCFInventory turnover!FqGp}E@7 D0D1!Fq>@7 D0D1!Fqksx{6@F D0D1~ U@#UEvaluation of adopting JIT UVVChangeVAmountVCost (Savings)WWDecrease In inventory~ WmO2WX"XDecrease in carrying cost~ Xs(@!X14 DWDXY%YDecrease in opportunity cost~ Ys$@!YtL[ DWDYZZDecrease in employees~ ZmZ[K[B (estimated savings per year for 3 years assuming normal turnover[UUUUUU?X![tL[ DZD[\%\Increase in prevention costs \ ~ \tA]$]Increase in appraisal costs ] ~ ]tA^*^!Decrease in internal failure cost ^ ~ ^t_*_!Decrease in external failure cost _ ~ _t ?CKDcfDONT` T0a bc Ybd Ye Yf Yg Yh Ybi Ybj Ybk Yl Ym Ywn Yo Yp Yq Yr Yw0s bt v Yw Y``Increase in tooling`~ `uA` aaNet cost (savings)a#av Y %X`a ~ c@cUnitscPresentc Alternativec Differencec ddStarteddtj@tj@!dxp DdDdd eeScrappedet@t!exd DeDee ffCompleted and sold!ft@a DdDe!ftj@r DdDe!fx@e DfDff gg Sales pricegoI@oI@!gxf DgDgg hhSales ($50 each) !ho*QAf DfDg!hoSAh DfDg!hmAg DhDhhh (higher)iiCosts:i jj Designjt At A!jxh DjDjj kk Inspectionkt@t@!kxj DkDkk l l Direct materials @$18 lt 8Ah Dflt@w;Al Df!lxAk DlDlll (higher)m)m Variable tube manufacturing @ $7mt9#Al Dfmt\%Am Df!mx@l DmDmmm  (lower)nBn9Committed tube manufacturing @ $10, operating at capacitynt.Aq  Ddnt.An  Dd!nxm DnDnnn (higher)o7o. Scrap (materials and variable manufacturing) otAm De~ ot!oxn DoDooo (higher)pScrap disposal @ $15*ptOAs De~ pt!pxOo DpDp!q New material ($2 each) ~ qtqtjAo Df!qxjAp DqDq!rVariable welding @ $3.50%rt9An @Df%rt\Af @Df!rx@q DrDrs Total costs#suIPAt %jr#suPAt %jr!sy@r DsDst Operating profit!tw Ar DhDs!tw#As DhDs!tz`TAs DtDt]vT* assume the difference between $35,000 full cost for 10,000 scrapped frames and the v@w7$50,000 scrap cost is the cost of disposal, or $15 each w0[ Xpwmnq7mqx{qP ( @A@A  p  6NMM?P-*C]`d  "d??3` Z` Z@ l3d23 M NM4  3Q:  Sea QuillQ ; QQ3_4E4  3Q: NeptuneQ ; QQ3_4E4  3Q: OrcasQ ; QQ3_ NM   d4E4D $% M 3O&Q4$% M 3O&Q4FA 3O:T 3 b#M! M43*Y@#M! M4523  NM43"  3O % M3OQ44444 eee xp  6NMM?r8DN]`d  "d??3` Z!` Z"A3dZ23 M NM4 3Q:7 (Sales per employeeQ ;77Q ;66Q3_4E4D$% M 3O&!Q4$% M 3O&"Q4FA8 3O_ w 3 b#M43*#M! M4523  NM43" 44% kp_M:3OwQ'44eee xp  6NMM?xGSY]`Xe  "Xe??3` Z#` Z$A3d23 M NM4 3Q:F (Inventory turnoverQ ;FFQ ;EEQ3_4E4D $% M 3O&#Q4$% M 3O&$Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M;3OhQ'44eee >@lll   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@  Oh+'0HPp chapter 11 excel filesfselto frank h seltoelMicrosoft Excel@4"@;3ŀ ՜.+,D՜.+, PXh px eNoneCh  exercise1 exercise2 problems problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16Chart6  WorksheetsCharts 6> _PID_GUIDAN{4F69799E-ECD4-11D2-A66D-00600811F024} FMicrosoft Excel WorksheetBi_1152362725" F~G: G: Ole FPRINT!$NCompObjGfjJ7    0 ''"SystemWw N-'/ -- s!!---'/ ---$WW--WW---' s!!---'X---'g----$~%-%-~~%$3bb33b$$`L`L`$R ` ` R R `$     $ j j   $pEEppE$%__%%_---'X---'/ ---Wee  8 8   WW---' c- Arial-2  Pareto Chart=3$38B83$---'/ ---'/ ---'/ - Arial- 2 063 2 P2033 2 P4033 2 P6033 2 P8033 2 100333 2 120333 2 140333---'/ ---'/ - Arial-2 o ^Product prices=333.3.3.- Arial-2 disputed3.3333- Arial-2 Product=333.- Arial-2  O shipped by.333333.- Arial-2 K wrong priorityB33333.- Arial-2 <  Shipments to=33M33.3- Arial-2 foreign3333- Arial-2 { locations3.333.- Arial-2 5  MiscellanousM..33333.- Arial-2 Product=333.- Arial-2  n shipped to.333333- Arial-2 s wrong locationB3333.333- Arial-2  Wrong productW3333333.- Arial-2 ^ shipped.33333- Arial-2 m Product=333.- Arial-2 z  returned33333- Arial-2 Q Product did=333.33- Arial-2  not perform33333M- Arial-2 D  Correction ofB33.333- Arial-2 V Bincorrect prior3.33.33- Arial-2 4  adjustments333.M33.----'/ ---'9 Y --2  CausesB38333---'/ ---'Wmc- Arial-2 J~ Frequency8$3883833----'/ ---'/ --- s!!-----'''ff8Excel.Sheet.89q Oh+'0 PXx chapter 11 excel filesfselto Graduate School of ManagementofMicrosoft Excel@4"@;3ŀ@ds ՜.+,0 PObjInfo#&IWorkbook]ASummaryInformation(%'J$DocumentSummaryInformation8O      !"#$%&'()*+,/0  456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ FA\pGraduate School of Management Ba="  _v =( <X@"1Arial1Arial1Arial1Arial1Arial1Arial1Arial1"Arial1Arial1,Arial1Arial1^Arial1Arial1Arial1EArial1Arial1Arial1Arial1;Arial1Arial1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1JArial1JArial1(! Arial Narrow1(" Arial Narrow1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.0% 0.00000000 0.0000000 0.000000 0.00000 0.0000 0.0000.04/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)A<_("$"* #,##0.000_);_("$"* \(#,##0.000\);_("$"* "-"??_);_(@_)C>_("$"* #,##0.0000_);_("$"* \(#,##0.0000\);_("$"* "-"??_);_(@_)83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)                + ) , *       # #  (@@  (@ @  (@  (@  (@  (@ &8@ &8  (@ ! ,@@ ! , @  A (@ ! ,@ ! ,  A #8@  ,@  A ,@@ (8@ @ (8@  (8@ (8@ (8@ (8@   ( (8 ! ,@ @  A(8@ @ !(<@ @ ! ,@  A(8@ !(<@  A (@  A ,@ ! ,@  A ,@ #8@ ! ,`@  A ,`@ #8@  ,`@   ,`@    ( ! , "8@@  ( @ ! ,@ ! ,` #8@  , " &8@  ,@ "8  ,@ &8   !  ,@ &8  ,@ !8  , "8 ( #8  ,   ,  A ,  A(8@@  A(8@  A (@  A ,@  A ,@  A ,`@ (8  A(8  A (  ,@  ,`@  ,  ,@ !  ,@    "X  A      %    ! "8 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\`4Chart7= exercise1: exercise2problemsM problems2}Sheet5~Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16T2*<@4 v0e0e 3   A8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@  !: Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnoverCost of capitalOpportunity cost of inventoryCost advantage over:Evaluation of adopting JITAmountDecrease In inventoryChangeCost (Savings)Decrease in carrying costDecrease in employeesB (estimated savings per year for 3 years assuming normal turnover Decrease in opportunity costIncrease in prevention costsIncrease in appraisal costs!Decrease in internal failure cost!Decrease in external failure costIncrease in toolingNet cost (savings)Sales ($50 each) (higher)Costs: Design Inspection (lower) New material ($2 each)  Operating profitUnitsPresent Alternative DifferenceStartedScrappedCompleted and sold Sales price Direct materials @$18 . Scrap (materials and variable manufacturing) Variable tube manufacturing @ $79Committed tube manufacturing @ $10, operating at capacityVariable welding @ $3.50 Total costsScrap disposal @ $15*T* assume the difference between $35,000 full cost for 10,000 scrapped frames and the7$50,000 scrap cost is the cost of disposal, or $15 eachUCLLCL tLa"4 8!!1h"#s# k$F% %T V& I( n) *9+,7---/K..'///@0}11J23  FAMHP LaserJet 6P@g XX@MSUDHP LaserJet 6Pd "dXX??33d23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA {3O 3 bo MZ&43*&4%  L@M3O6&Q Causes'4% A tBMZ3OK&Q  Frequency'4523  NM43" 44% P"@M =3OY&Q  Pareto Chart'44 e7Product prices disputedK!Product shipped by wrong priorityEShipments to foreign locations! 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"8 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\7Chart8> exercise1% exercise2-problems_ problems2ySheet5qSheet6iSheet7aSheet8YSheet9QSheet10ISheet11ASheet129Sheet131Sheet14)Sheet15!Sheet16,$8@4 p0e0e 3   8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@  !: Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnoverCost of capitalOpportunity cost of inventoryCost advantage over:Evaluation of adopting JITAmountDecrease In inventoryChangeCost (Savings)Decrease in carrying costDecrease in employeesB (estimated savings per year for 3 years assuming normal turnover Decrease in opportunity costIncrease in prevention costsIncrease in appraisal costs!Decrease in internal failure cost!Decrease in external failure costIncrease in toolingNet cost (savings)Sales ($50 each) (higher)Costs: Design Inspection (lower) New material ($2 each)  Operating profitUnitsPresent Alternative DifferenceStartedScrappedCompleted and sold Sales price Direct materials @$18 . Scrap (materials and variable manufacturing) Variable tube manufacturing @ $79Committed tube manufacturing @ $10, operating at capacityVariable welding @ $3.50 Total costsScrap disposal @ $15*T* assume the difference between $35,000 full cost for 10,000 scrapped frames and the7$50,000 scrap cost is the cost of disposal, or $15 eachUCLLCL 2tja@dR(V , 1A!1"sШ" l#d$ A%T ?t% (g' M_( ()9Ω*b+7K,,/i--'M..@C/01JΦ12Ш0sT0b88E bbSA?btTb\bШTS0bt00bXwbbl0n00b 000bbb0bXwLbblA_BA?0Dl0bXwШШAXw0Dl\mhb=dbXw|mb]4]rXw840sT0E    b*Wr0sT084b`(bV!f(b C0{T00sT0$PiPbPiXbX0(b0{T0dbtb0{T0b|b00sT00sT0nV00sT00{T0b0,b\b00b,620,0b1040b@ Pbbnx0: Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training  "papDnal ??ee3迡3d23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FA| 3O#i 3 bo&43*&4% N@M3O9&Q Causes'4% ;BBMZ3OO&Q  Frequency'4523  NM43" 44% P@M03OT&Q  Pareto Chart'44e/Incoming components=Mounting machine alignment+Incomplete solder%Operator errorGImproper sequence of components# Testing error! Faulty boardeb@P@=@7@1@&@@e>    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } m } m} } m } $ } m}  } } $  Frequency  Y Y? Y & (d) Cruise on a Princess ship/ ,&Food, "bumpiness", entertainment, etc.!!(e) Frozen dinner#!,Taste, perishability, etc."0".'(f) Tax return prepared by professional>"/5accuracy, amount of refund/reduction to tax liability~ %@ %&&Product or Service#&+Customer-quality attribute''(a) Personal computer',(#((b) Television programming(,)')-(c) Meals in a fine restaurant),*8*0/(d) Student study guides for an accounting text*,++(e) In-line skates+,,2,.)(f) Legal representation in traffic court,/~ .@ .//Product or Service#/+Customer-quality attribute0$0(a) Personal computer mouse0,1)1 (b) Portable compact disc player1,22-(c) Checking account2,3'30(d) Taxi ride through New York3,44.(e) Personal clothing4/~ 6@ 6 7a) 788Classifcation of items8Category99Process inspection9 Appraisal::Scrap:Internal Failure;;Quality training; Prevention<<Warranty repairs<External Failures==Testing equipment= Appraisal>>Customer complaints>External Failures??Rework?Internal Failure< gOP6;?P3JP<A5?6B?9>E>H@ YTotal prevention#K? SAQ %IJla!K@$We?K DKDF#K?@w AQ %IJla!Ke/袋.?Q DKDFK_L AppraisalL7;7c_!M Process inspection~ M7@!M;#>֕{?P DMDF~ M7\@!McMj~G?P DMDFM_#N Materials inspection~ N7@!N;d ?*?M DNDF~ N7p@!NcXxeW?M DNDFN_O Field testing~ O7@!O;2⤣?J DODF~ O7F@!Ocͱ۬?J DODFO_P P Testing equipment~ P<@!P=AA?O DPDF~ P<@!PdJyJ?O DPDFP_ QQ>Total appraisal#Q? AU %MPL!Q@?N DQDF#Q?AU %MPla!Qe\X?N DQDFQ_ RRInternal failureR7;7c_ SS Scrap~ S7@!S;E~?U DSDF~ S7@!Sc^݅o?Q DSDFS_ TT Rework~ T<A!T=Zeñ?S DTDF~ T<@A!TdoX?S DTDFT_ UU>Total internal failure#U?AY %ST!U@QtB?Q DUDF#U?`AY %ST!Ue`a+Iŷ?T DUDFU_ VVExternal failureV7;7c_ W W Warranty repairs ~ W7@!W;p ?T DWDF~ W7p@!WcXxeW?U DWDFW_ X"X Customer complaints~ X<X@!X=4g?W DXDF~ X<@!Xdj?W DXDFX_ YYATotal external failure#YBU@Z %WX!YC|Ӭ?X DYDF#YB@Z %WX!YeV1i?X DYDFY_ ZZ\Total costs of quality-Z])AZDKDQDUDY!Z^@*?W DZDF-Z]'AZDKDQDUDY!Z^C v?K DZDFZ_ [\]^]__ \\]^]__ ]D  ^c)^Cost of Quality Report^^Cost of Quality Report ^ __Year 1 Amounts_ _ % of Sales __Year 2 Amounts_ _  % of SalesD7lNIB*+*AAw` YTotal#?@<A %L!@__? DD#?@A %la!@T<%S? DD/@>.¾?DDDD Appraisal7;7;;! Process inspection~ 7@!;#>֕{? DD~ 7L@!;tE]t? DD/;  ?DDDD# Materials inspection~ 7d@!;d ?*? DD~ 7@!;־a? DD/;c1Ƙ?DDDD Field testing~ 7O@!;? DD~ 7+@!;̬? DD/;,?DDDD  Testing equipment~ <X@!=AA? DD~ <X@!=JyJ? DD/=HԞ?DDDD>Total#?@A %la!@I? DD#?d A %la!@A)A? DD/@ л?DDDDInternal failure7;7;; Scrap~ 7@!;E~? DD~ 7F@!; O ? DD/; i?DDDD Rework~ <A!=Zeñ? DD~ <A!=oX? DD/=8I?DDDD>Total#?hA %!@QtB? DD#?`A %!@S<%ȷ? DD/@eZ?DDDDExternal failure7;7;;   Warranty repairs ~ 7@!;ZeÑ? DD~ 7@!;־a? DD/;=ѓ?DDDD  " Customer complaints~ <@!=? DD~ <@!=j? DD/=]ɵ\?DDDD  ATotal#B@ %!Cj򸳄? DD#B@ %!@y/? DD/@p ?DDDD  Total costs of quality-1xn$ADDDD!'0J5y?K DD-1"ADDDD!'vc9v? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@=A!$? DD!Sales"~ #:A! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %IA &'E Quality training~ %@ &' 'E Preventative maintenance~ %^@#&@<A %la!'__? DD'E Preventative maintenance~ %@#&@A %la! 'T<%S? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %d@ &'#E Materials inspection~ %@ &' E Field testing~ %O@ &'E Field testing~ %+@ &'  E Testing equipment~ %X@#&@A %la!'I? DD E Testing equipment~ %X@#&d A %la! 'A)A? DDDl+*1Awpn YTotal#j A %L!@I$I$? DD#jA %la!@k߰ ? DD/@Pݾ?KDDDD Appraisali;i;;! Process inspection~ i@!;#>֕{? DD~ iL@!;tE]t? DD/;  ?DDDD>P0|t|*+ZWQV]PZLXSL54 YTotal#j1A %la!@?B+)? DD#jA %la!@.袋? DD/@|uW?DDDD  Internal failurei;i;;  Scrap~ i @!;C~? DD~ ie@!;!4B? DD/;7i6?DDDD   Rework~ lA!=Zeñ? DD~ lA!=]tE]? DD/=?DDDD  >Total#j\A %!@2⤳? DD#j`z A %!@_>^? DD/@q?DDDD  External failurei;i;;   Warranty repairs ~ i@!;$I$I? DD~ iO@!;E]tѕ? DD/;O??DDDD  " Customer complaints~ l@!=jOd ?? DD~ lw@!=׈? DD/=+[E+?DDDD  ATotal#j@@ %!CGL{"? DD#j@ %!@,ʢ? DD/@U PŠ?DDDD  Total costs of quality-1|e4ADDDD!'pC? DD-1}1ADDDD!'Xxe? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@MA!$? DD!Sales"~ #JA! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %A &'E Quality training~ % A &' 'E Preventative maintenance~ % A#& A %la!'I$I$? DD'E Preventative maintenance~ %A#&A %la! 'k߰ ? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %@ &'#E Materials inspection~ %O@ &' E Field testing~ %OA &'E Field testing~ %jA &'  E Testing equipment~ %@#&1A %L!'?B+)? DD E Testing equipment~ %@#&A %la! '.袋? DD$Internal failure activities%&'$Internal failure activities %&' E Scrap~ % @ &'E Scrap~ %e@ &' E Rework~ %A#&\A %!'2⤳? DDE Rework~ %A#&`z A %! '_>^? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %O@ &' "E Customer complaints~ %@#&@@ %la!'GL{"? DD"E Customer complaints~ %w@#&@ %la! ',ʢ? DD(total#)|e4A %la!*pC? DD(total#)}1A %! *Xxe? DDBXAAwfdzrjr  Y Y? Y c ZThis chart indicates that the firm is not performing to their target levels. The mean of !d![performance is not far off, but the varibility of the production cycle is much greater than !"`"Wthey targeted adding a high degree of uncertainty for management about their processes. "%11.40 %PWeek!%.Average test performance %UCL %LCL&&MB@U@e@&q@D9&q333333?&D:''MB@U@e@'q@&D9'q333333?'D:((MC@U@e@(q@'D9(q333333?(D:))MC@Ud@)q@(D9)q333333?)D:**MD@Ud@*q@)D9*q333333?*D:++MD@Uk@+q@*D9+q333333?+D:,,ME@Ua@,q@+D9,q333333?,D:--ME@Ua@-q@,D9-q333333?-D:..MF@U@.q@-D9.q333333?.D://MF@U@j@/q@.D9/q333333?/D:0MG@U^@0q@/D90q333333?0D:'1NStatistical Control Parameters 1N2M Overall Mean#2Ok߰ ?3 %&0B 2 3MStandard Deviation (SD)#3O4Qٝx?4 %&0B 34M2 SDs4O4Qٝx?6 D3 45MUCL = Mean + 2 SD!5O t@ D2D4 56PLCL = Mean - 2 SD!6Qua:2?5 D2D4 6"7VTarget Control Parameters 7V8M Target Mean~ 8O? 89MUCL = ~ 9O@j@ 9:PLCL = ~ :Q^@ :W=NThis chart indicates that the average test runs a little bit longer than what =]>Tthe desired result is, though the variations in the data are very close in line with >?desired amounts. ?< ~h^^^^^^^^^^T;NYCQQ64//kqB @e*e!Product shipped to wrong location~ e>@ffWrong product shipped~ f4@ggProduct returned~ g.@h hProduct did not perform~ h(@i2i[)Correction of incorrect prior adjustments~ i$@lMlDThis chart gives you an indication as to the major areas of customerlmLmCunsatisfaction for your company. With this information the companymnPnGcan highlight the problem areas and work on improving these areas whilenoonot hurting any other.o~ tܑ@ tu uZDatauYvv2Causes of defectsv FrequencywwIncoming components~ wb@x#xMounting machine alignment~ xP@yyIncomplete solder~ y=@zzOperator error~ z7@{({Improper sequence of components~ {1@|| Testing error~ |&@}}[ Faulty board~ }@ ~ 8 B<FC1F:5<Nedh7%>8?63D21(  X  S A@?_ @v!]`  &A Page &P"P??33dk$F23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA~z 3OC 3 bo MZ&43*&4% _ ~@M3O&Q Causes'4% BMZ3O(&Q  Frequency'4523  NM43" 44% U@M03O/&Q  Pareto Chart'44 eee `X  S A@?x P]`\  &A Page &P"P\??33d*x23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FAv 3O 3 bo&43*&4% @M3O&Q Causes'4% 5BMZ3O(&Q  Frequency'4523  NM43" 44% rR@M03O* &Q  Pareto Chart'44eee ~v  <NMM?z]`  "??3` `  ` . ` $=0` ?0(` ?0)PH 40( 3333f33 4'3d}{23 M NM4  3QQ ; Q ; Q3_4E4  3QQ ; QQ3_ ! MM  !!d4E4  3QQ ; QQ3_ MM  ""d4E4D$% M 3O&Q4$% M 3O& Q4FAHe "3OJ 3 b#M-&)! M43*#M&! M! M4% >xM3O&(Q Month'4% WNMZ3Ol&(Q :Average cycle time in hours'4523  NM43" 44% iM:3OaP& Q  Control Chart'44 eee ~v  <NMM? ]`<  "<??3`  `  `  ` PH0,0(  ,3d23 M NM4 3QQ ;QQ3_4E4 3QQ ;QQ3_ MM  ""d4E4 3QQ ;QQ3_ ! MM  !!d4E4D $% M 3O&Q4$% M 3O& Q4FA?2 V 3O: 3 b#M43*#M! M4% }M3OO& Q &Consecutive Weeks'4% YMZ3O?& Q  Weekly average'4523  NM43" 44% dNM03O3& Q  Run Chart'44eee ~v  <NMM?&7 ]`@  "@??3` ` ` ` )3d23 M NM4  3QQ ;&0Q ;&0Q3_4E4  3QQ ;&0QQ3_ ! MM  !!d4E4  3QQ ;&0QQ3_ MM  ""d4E4D $% M 3O&Q4$% M 3O&Q4FAAe 3OS& 3 b#M! M43*#M! M4%  9M3O&Q Weeks'4% S MZ3Od&Q 4average test performance'4523  NM43" 44% SM03OH&Q  Control Chart'44 eee ~v  <NMM?BC []`  "??3` ` ` ` *?&` *?'3dDqz23 M NM4 3QQ ;CTQ ;CTQ3_4E4 3QQ ;CTQQ3_ ! MM  !!d4E4 3QQ ;CTQQ3_ MM  ""d4E4D$% M 3O&Q4$% M 3O&Q4FAW 3O.aE 3 b#M&'! M43*#M&'! M4% TM3O&&Q Weeks'4% z-MZ3OK&&Q (Average cycle time'4523  NM43" 44% s5M:3OiG&Q  Control Chart'44eee >p@   dMbP?_*+%Y&A Page &P"P??tU} $ } I} } } m} } $ (YT0YbYbYbYYYYb Yb Y Y Yb YbYYbYYYYxYYYbYYYbYxYYw0YY Y0~ @E Status quoEEEEEWaste~ Fp@ EEEE Lost business~ F@ FEFE Total cost#F|@ % FEFE Alternative 1FF Alternative 2 EFELease new regulator~ F@F New employee~ EFE Waste savings~ F@@F Waste savings~ Ep@FELost business savings~ F@@FLost business saving~ E @F  E net savings# Fing % F net savings# E@  %a F EFFEF~ @ E Status quo EEE  EWaste~ F@ EEE  E Lost business~ F@ FEEE Total cost#FL@ %  FEEE Alternative 1FF Alternative 2 EFELease new regulator~ FXF New employee~ EpFE Waste savings~ FX@F Waste savings~ E@FELost business savings~ F@@FLost business saving~ E@@FE net savings#F@@  %F net savings#Ep@ %aF~ @E Status quoEEEEEWaste~ F@ EEEE Lost business~ kp@ FEFE Total cost#kd@ % FEFE Alternative 1kF Alternative 2 EFELease new regulator~ kXF New employee~ FpFE Waste savings~ kp@F Waste savings~ k@@FELost business savings~ k@@FLost business saving~ k@@FE net savings#k@ %F net savings#k %aFEFFEFEFFEF EFmmB] X7:BXVids7:BXVids7:BXVids!YT0#Yb$Yb&Yb'Y!Z!QChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1!mm~ #@#$6$-$~ &@&'''Pz"V">@   dMbP?_*+%&A Page &P"P??meU/T0bbbProblems11.49 to 11.51 'Individual or Group assignment~ @ <&5,T0-b.b ,a)O,FDoes not address standby patients if the patient makes the appointment -b)3-*Highlights flows which may not be logical. .c) . (bF"@13 !( qt !^ N 3#  (] 3`   S ~ȣ 3 vd @@1f11?N]`ȣ  <Prepare appointment book<`   c  3 vd @@1f11?X]`(" <Open appointment book<W l\ N # R] `#B   f 3|d @@1?N]`$  s h 3 vd @ @1f11?F ]`h% &<'Is appointment on shore or aboard ship<z &B  # l 3D81f11?]`t'B  # l 3D@1f11?]`(B   # l 3D@1f11?!!] `*B  B # l 3D81f11?  ] `L+B   C x 3D81f11?x] `,   # l 381f11?T] `,.  < aboard ship<%    c D 3 vd @@1f11?] `Dt/ '<(Inform patient to call xxx-xxxx by 3 pm< 'B  C x 3D81f11?!.!F]` 1  # l 381f11? ?']`2 < on shore<   c Х 3 vd @@1f11?I[k]`Х3  <!Issue next available appointment<s B  # l 3D81f11?cZZ]`5B  # l 3D81f11?aW{W]`6B  # l 3D81f11?gZZ]`8B  # l 3D81f11?eWW]`\9B  3 r 3D81f11?bZZ]`:  c p 3 vd @@1f11?Mo]`p; *<+Remind patient to call 24 hours in advance< *l\  # ] `=B  # l 3|d @@1?]`X>   Ԧ 3 vd @ @1f11?]`Ԧ? $<%Did patient call 24 hours in advance<q $B  # l 3D81f11?m]`8AB  # l 3D81f11?g]`BB  3 r 3D81f11?q]`CB  C x 3D81f11?0]`E  # l` 381f11?(]``F <no<    c  3 vd @@1f11?8] `G 6<7Cancel appointment and give appointment to new patient< 6B ! C x 3D81f11?]!`I " # l 381f11?]"` K <yes< B $ # l 3|d @@1?P]$`hL %  < 3 vd @ @1f11? I]%`<M $<%Does patient show up for appointment<y $l\ O (# O] (`HOB &  f 3|d @@1?O]&`P '   3 vd @ @1f11? H]'`dQ $<%Does patient show up for appointment<y $B ) C x 3D81f11?)2)])`R * # l 381f11?2"]*`T <no<  + c , 3 vd @@1f11?>D]+`,U 1<2mark appoint book "failure: patient did not show"< 1 , c h 3 vd @@1f11?AY{],`htW $<%place standby patient in appointment< $ - c  3 vd @@1f11?C]-` Y *<+issue failure report to commanding officer< *B .B C x 3D81f11?FZ].`ZB /B C x 3D81f11?y]/`<\<B 0B C x 3D81f11?++]0`]< 1 # l 381f11?!]1`l_< <yes< < 2 c X 3 vd @@1f11?F]2`X`< "<#mark appoint book "patient showed"< ">@    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } I} m} $} } $ x  YT0 Yb @b Y Y Y Y Yb Yb Yb Y Y Yw Y Y Y Y Yw0 Yb~ @ a)  PTrip. Sea Quill2Neptune2OrcasM?nc@`c@@b@M@na@a@c@M@n@b@b@d@M@nc@ d@c@M@nc@@a@f@  M@n d@@e@ f@  M@nd@b@g@  M @n@g@c@`e@  M"@ne@c@f@  M$@n`f@Ea@E g@{{{{{{{{"XTarget control parameters ZZZZ Target MeanYb@Yb@Yb@ZUCL = Yf@Yf@Yf@ZLCL =Y@`@Y@`@Y@`@*h )W,,,,,,,,,,64/+ YT0, Yb- Yb. Y/ Y0 Y1 Y2 Yb3 Yb4 Yb5 Y6 Y7 Yw~ + @+,,rCompany  ,rA ,rB ,rC--Production method -MJIT -MJIT-M Traditional.. Sales revenue~ .oM.ogA.opܱA//No. of employees/p@p @p@0Cost of goods sold0oi:ob0oVA1Inventories (average)1ohUAo̿iA1o`:A2Cost of capital2s$@s$@s$@&3Opportunity cost of inventory!3o e!AF D1D2!3op4A3 D1D2!3o0A3 D1D24Cost advantage over:4o!4o'A3 D3D3!4o@1A4 D3D35ooo6rCompany  6rA 6rB 6rC7Sales per employee!7oAer D.D/!7oqqAF D.D/!7o'u_[A7 D.D/ I`VCGJ8u?E YT0F YbU YbV YW YX YY YZ Yb[ Yb\ Yb] Y^ Y_ YwErCompany  ErA ErB ErCFInventory turnover!FqGp}E@7 D0D1!Fq>@7 D0D1!Fqksx{6@F D0D1~ U@#UEvaluation of adopting JIT UVVChangeVAmountVCost (Savings)WWDecrease In inventory~ WmO2WX"XDecrease in carrying cost~ Xs(@!X14 DWDXY%YDecrease in opportunity cost~ Ys$@!YtL[ DWDYZZDecrease in employees~ ZmZ[K[B (estimated savings per year for 3 years assuming normal turnover[UUUUUU?X![tL[ DZD[\%\Increase in prevention costs \ ~ \tA]$]Increase in appraisal costs ] ~ ]tA^*^!Decrease in internal failure cost ^ ~ ^t_*_!Decrease in external failure cost _ ~ _t ?CKDcfDONT` T0a bc Ybd Ye Yf Yg Yh Ybi Ybj Ybk Yl Ym Ywn Yo Yp Yq Yr Yw0s bt v Yw Yb``Increase in tooling`~ `uA` aaNet cost (savings)a#av Y %X`a ~ c@cUnitscPresentc Alternativec Differencec ddStarteddtj@tj@!dxp DdDdd eeScrappedet@t!exd DeDee ffCompleted and sold!ft@a DdDe!ftj@r DdDe!fx@e DfDff gg Sales pricegoI@oI@!gxf DgDgg hhSales ($50 each) !ho*QAf DfDg!hoSAh DfDg!hmAg DhDhhh (higher)iiCosts:i jj Designjt At A!jxh DjDjj kk Inspectionkt@t@!kxj DkDkk l l Direct materials @$18 lt 8Ah Dflt@w;Al Df!lxAk DlDlll (higher)m)m Variable tube manufacturing @ $7mt9#Al Dfmt\%Am Df!mx@l DmDmmm  (lower)nBn9Committed tube manufacturing @ $10, operating at capacitynt.Aq  Ddnt.An  Dd!nxm DnDnnn (higher)o7o. Scrap (materials and variable manufacturing) otAm De~ ot!oxn DoDooo (higher)pScrap disposal @ $15*ptOAs De~ pt!pxOo DpDp!q New material ($2 each) ~ qtqtjAo Df!qxjAp DqDq!rVariable welding @ $3.50%rt9An @Df%rt\Af @Df!rx@q DrDrs Total costs#suIPAt %jr#suPAt %jr!sy@r DsDst Operating profit!tw Ar DhDs!tw#As DhDs!tz`TAs DtDt]vT* assume the difference between $35,000 full cost for 10,000 scrapped frames and the v@w7$50,000 scrap cost is the cost of disposal, or $15 each w0[ Xpwmnq7mqx{qP ( @A@A  p  6NMM?P-*C]`d  "d??3` Z` Z@ l3d23 M NM4  3Q:  Sea QuillQ ; QQ3_4E4  3Q: NeptuneQ ; QQ3_4E4  3Q: OrcasQ ; QQ3_ NM   d4E4D $% M 3O&Q4$% M 3O&Q4FA 3O:T 3 b#M! M43*Y@#M! M4523  NM43"  3O % M3OQ44444 eee xp  6NMM?r8DN]`d  "d??3` Z!` Z"A3dZ23 M NM4 3Q:7 (Sales per employeeQ ;77Q ;66Q3_4E4D$% M 3O&!Q4$% M 3O&"Q4FA8 3O_ w 3 b#M43*#M! M4523  NM43" 44% kp_M:3OwQ'44eee xp  6NMM?xGSY]`Xe  "Xe??3` Z#` Z$A3d23 M NM4 3Q:F (Inventory turnoverQ ;FFQ ;EEQ3_4E4D $% M 3O&#Q4$% M 3O&$Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M;3OhQ'44eee >@lll   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@  PXh px eNoneCh  exercise1 exercise2 problems problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16Chart8  WorksheetsCharts 6> _PID_GUIDAN{4F69799E-ECD4-11D2-A66D-00600811F024} FMicrosoft Excel ChartBiff8Excel.Sheet.89q Oh+'08@Xp Frank H. Seltofrank h seltoMicrosoft Excel@BOle iCompObj03jbObjInfolWorkbook24 *g IBa=8D =h8X1Arial1Arial1Arial1Arial1( Arial Narrow1( Arial Narrow1( Arial Narrow1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)4/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)0.0 0.0%0.0000000000000000%0.00000000000000000%83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)<7_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"????_);_(@_) 0.000=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.00000000 0.0000000 0.000000 0.00000 0.0000                + ) , *     ( ( (8 *8 *8 +8  A     A    (  A (  ,  (  , +  +   ! #      "    Chart5Sheet1XeSheet2AfSheet3ZR3  @@  F8Days to completeNumber11 to 200 to 1021 to 3031 to 4041 to 50 51 to 60 more than 60Processing by adjustersWaiting for adjustersWaiting for informationRevisions and correctionstotal%Average 8-hour days spent in:throughput eff.Average cycle time in daysNumber of employees Sales revenueOperating incomeCustomer satisfaction variable+Automated bank services meet customer needs9FirstBank services are superior to competitors s services'Employees give superior, prompt service$Employees are courteous and friendly0Employees can and do respond to special requestsScore*QIf using spreadsheet software, click on the cells to see the appropriate formula.Expected market priceRequired return on salesCurrently feasible costTotal expected sales, unitsRequired return in $Target cost per unit%Total currently feasible cost (B5*B7)ZIf using spreadsheet software, note the construction of the cell formulas in the last row.Sales per employeeTotal factor productivityTotal target cost Target cost reduction LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6Sales revenue (millions)Operating income (millions)YearJanuary February March April Units completed Processing time, hoursWaiting time, hours Total timeAverage cycle time, hours Throughput time efficiency ratioMonth2 0 jẌ 9 g@~FTb`b6bXb nI b0߂+psT0+0 b*W#0sT0߂b߂߂bt[#0sT0b+p0fIbbfIM Mx`blIS0bt00AA0n00b 000bbb0bIbt0bK0bPercent0]8bXw Z ZDb0pbblbXw߂b]߂4]>Xw?߂0sT0? ? b*W>0sT0 ՙ I  dMbP?_*+%YMNEC SuperScript 860@Bl ~ d,,@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} } } } } m} }  } I } } } m} $ b  YT0 Yb Yb Y Y Y Y  Yb  Yb  Y Y 0) YTr Yu  Yef Yc  Yb Y Y Y Yn Y Y YO Y' Y Y߂~ @'Customer satisfaction variable$?@@@@,Score*4+Automated bank services meet customer needs$0@9@6@6@.@`@_JDDDDDDDDDD%{9FirstBank services are superior to competitors s services$ @1@8@B@.@`p= ף @JDDDDDDDDDD%0'Employees give superior, prompt service$@,@6@D@1@`Q @JDDDDDDDDDD%-$Employees are courteous and friendly$@(@4@C@7@`p= ף @JDDDDDDDDDD%90Employees can and do respond to special requests$(@:@4@5@5@` ףp= @JDDDDDDDDDD%U LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6 Z QIf using spreadsheet software, click on the cells to see the appropriate formula. ~ @l@ Expected market price-i@-@-h@ !Required return on sales.B@.4@.? Required return in $!-R@ DD!-@e@ DD!-h@ DD Target cost per unit!-_@ DD!-@@ DD!-@ DD $Total expected sales, units*@*@*|@ Total target cost !-9CA DD!-XgA DD!-A DD  Currently feasible cost-b@-P@-X@ .%Total currently feasible cost (B5*B7)!/`FA DD!/PfA DD!/[A DD Target cost reduction K0LA5DD DDNone@BK1,J5DD DDNone@BNoneK0_MA5DD DDNone@B cZIf using spreadsheet software, note the construction of the cell formulas in the last row.~ `l@ Year$@@@@?Number of employees$*@*@*@*|@*J@!Sales revenue (millions)$-6@-إ@-ڤ@-@-$@$Operating income (millions)$-@}@-}@-@-@{@-r@Sales per employee,+r#9@DD.A,+uy@ DD.A,+65 @DD.A,+颋.:@DD.A,+6'KQ@DD.A8g$f ot$NQRN){"9HMP  YT0" Yb# Yb% Y& Y' Y( Y) Yb* Yb+ Y, Y 0)- YTr. Yu / Yef0 Yc 1 Yb2 Y3 Y4 Y5 Yn6 Y7 Y8 YO9 Y': Y; Y߂< Yb= Y> Yb)? Yb" Total factor productivity!  kd? DD!  %XJϾ? DD!  }RHj?  DD!  vFwo?  DD!  Uu?  DD "Year$"@@@@?#<J DSales per employee#+r#9@#D#+uy@#D#+65 @#D#+颋.:@#D#+6'KQ@#D %Year$%@@@@?&pJ#D Total factor productivity&2kd?&D &2%XJϾ?&D &2}RHj?&D &2vFwo?&D &2Uu?&D '22222(22222)22222*22222+2,22222~ -l@-22222.Month.2January .2 February .2March .2April .2/Units completed /4Y@4T@48@4Q@/2 0Processing time, hours03a@3a@3@3@021Waiting time, hours 13'@3!?A3A3џA12 Total time!23I@3 D0D1!2343333~@3 D0D1!23gffff@2 D0D1!23gffffP@2 D0D12"3Average cycle time, hours!3sh|?;@& D2D/!3A#z?@2 D2D/!3EDDDDXT@3 D2D/!318@3 D2D/3)4 Throughput time efficiency ratio!47jM?4 D0D2!4Lg\?4 D0D2!4]$U?4 D0D2!4ՙ?: D0D2456Month62January 62 February 62March 62April 6"7Average cycle time, hours7sh|?;@2D37A#z?@7D37EDDDDXT@7D3718@7D3789Month92January 92 February 92March 92April 9:J7D4# Throughput time efficiency ratio:7jM?4D4:Lg\?:D4:]$U?:D4:ՙ?:D4:;<=>?@ D99"mIPMmm@ YT0A YbB YbC YD YE YF YG YbH YbI YJ Y 0)K TL Yu M YefN Yc O YbP YQ YR YS YnT YW YX YOY Y'Z Y[ Y߂\ Yb^ Y_ Yb)@ A B C D E F G H I J&JAverage 8-hour days spent in:J KDays to complete K%KNumber KProcessing by adjustersKWaiting for adjusters KWaiting for information"KRevisions and corrections#KAverage cycle time in daysK throughput eff.K L0 to 10~ L@$L@SDLDTAL? @y@(@#LzG@R %LL!L  j?S DLDL!L cT?L DL DLM!11 to 20~ M$@$M @LDMDTAMA@P@@&@#Mfffff2@L %MM!M g_?R DMDM!M X s]?L DM DMN21 to 30~ N>@$N@MDNDTAN@P@`@@.@#Nffffff9@M %NN!N Fh4?M DNDN!N w!ar?M DN DNO31 to 40~ O8@$O@NDODTAO@`@p@@<@#Op= #B@N %OO!O êIQX?N DODO!O peœ?N DO DOP41 to 50~ P3@$P@ODPDTAPn@@@F@#PRG@O %PP!P ʡ?O DPDP!P G=?O DP DPQ 51 to 60 ~ Q @$Q@PDQDTAQ r@8@ح@V@#Qp= #K@P %QQ!Q VȽZ?P DQDQ!Q .$q?P DQ DQR" more than 60~ R#@$R$ @QDRDTAR"`s@"'@"j@%@p@#R&P@Q %RR!R #&?Q DRDR!R uRb?Q DR DRStotal#S'?S %LR#SAS %LRSiS(4cAR SDLDLDMDMDNDNDODODPDPDQDQDRDRS )#S d#X?R %LR  T~ T*AT W$W?@@@@W X$X0@9@6@6@.@#XY@\ %XX0`X@S JDWDXDWDXDWDXDWDXDWDX%XX! X  Y$Y @1@8@B@.@#YY@X %YY0`Yp= ף @XJDWDYDWDYDWDYDWDYDWDY%YY! Y  Z$Z@,@6@D@1@#ZY@Y %ZZ0`ZQ @YJDWDZDWDZDWDZDWDZDWDZ%ZZ! Z  [$[@(@4@C@7@#[Y@Z %[[0`[p= ף @ZJDWD[DWD[DWD[DWD[DWD[%[[! [  \$\(@:@4@5@5@#\Y@[ %\\0`\ ףp= @[JDWD\DWD\DWD\DWD\DWD\%\\! \  ^$^8@4@0@,@(@^ _Number of employees_@\|` _@@|@J@_ >)0P4DD` YT0a Yb` Sales revenue$`+6@+إ@+ڤ@+@+$@aOperating income$a+@}@+}@+@+@{@+r@B((  p  6NMM? pY]`T  I"T ??3` Z` Z ` Z 0A3d23 M NM4 3Q:# (Sales per employeeQ ;##Q ;""Q3_4E4D $% M 3O&Q4$% M 3O& Q4FAc8 3O_ 3*#M43*#M! M4% ! ;_M3O!& Q  Year'4523  NM43d" 3_  M MM ] MM<444% Lp_MD3OwQ'44e@@@@?er#9@uy@65 @颋.:@6'KQ@e xp  6NMM?z p+]` (  I" (??3` Z ` Z ` Z A?3d23 M NM4 3Q:& 6Total factor productivityQ ;&&Q ;%%Q3_4E4D$% M 3O& Q4$% M 3O& Q4FAF& 3O_* 3*#M43*#M! M4%  ;QM3O!& Q  Year'4523  NM43d" 3_ M MM ] MM<444% QM:3OLQ'44eee xp  6NMM?,d P8-]`-  I"-??3` Z` ZA3d23 M NM4 3Q:7 6Average cycle time, hoursQ ;77Q ;66Q3_4E4D $% M 3O&Q4$% M 3O&Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M0G3OQ'44eee xp  6NMM?8 Dd]`H"  I"H"??3` Z` ZA3d23 M NM4 3Q:: D Throughput time efficiency ratioQ ;::Q ;99Q3_4E4D $% M 3O&Q4$% M 3O&Q4FAv8 3O_w 3 b#M43*#M! M4523  NM43" 44% ]L_Mp3OQ'44eee >0@??? I  dMbP?_*+%"??eU>@ I  dMbP?_*+%"??eU>@ SummaryInformation(5mDocumentSummaryInformation8q_9861384558 F̂G: ̂G: Ole y ՜.+,D՜.+,@ PXd lt| 5 Sheet1Sheet2Sheet3Chart5  WorksheetsCharts 6> _PID_GUIDAN{7A5B2561-FD5B-11D1-9FE1-444553540000} FMicrosoft Excel ChartBiff8Excel.Sheet.89q Oh+'08@Xp Frank H. Seltofrank h seltoMicrosoft Excel@BCompObj7:zbObjInfo|Workbook9;= gSummaryInformation(<} IBa=,8 =h8X1Arial1Arial1Arial1Arial1( Arial Narrow1( Arial Narrow1( Arial Narrow1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)4/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)0.0 0.0%0.0000000000000000%0.00000000000000000%83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)<7_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"????_);_(@_) 0.000=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.00000000 0.0000000 0.000000 0.00000 0.0000                + ) , *     ( ( (8 *8 *8 +8  A     A    (  A (  ,  (  , +  +   ! #      "    Chart3Sheet1JeSheet23fSheet3ZR3  @@  F8Days to completeNumber11 to 200 to 1021 to 3031 to 4041 to 50 51 to 60 more than 60Processing by adjustersWaiting for adjustersWaiting for informationRevisions and correctionstotal%Average 8-hour days spent in:throughput eff.Average cycle time in daysNumber of employees Sales revenueOperating incomeCustomer satisfaction variable+Automated bank services meet customer needs9FirstBank services are superior to competitors s services'Employees give superior, prompt service$Employees are courteous and friendly0Employees can and do respond to special requestsScore*QIf using spreadsheet software, click on the cells to see the appropriate formula.Expected market priceRequired return on salesCurrently feasible costTotal expected sales, unitsRequired return in $Target cost per unit%Total currently feasible cost (B5*B7)ZIf using spreadsheet software, note the construction of the cell formulas in the last row.Sales per employeeTotal factor productivityTotal target cost Target cost reduction LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6Sales revenue (millions)Operating income (millions)YearJanuary February March April Units completed Processing time, hoursWaiting time, hours Total timeAverage cycle time, hours Throughput time efficiency ratioMonth2 0 jẌ 9g~Fb`b6bXb nI b0߂@@zT0_@ ?0 ? b*WzT0߂b߂߂bt[zT0b+p0fIbbfI%]$]$]%]`blIS0bt00AA0n00b 000bbb0bIbt0bK0bPercent0]8bXwP*P*Db0pbblbXw߂߂b]߂4]Xwp,߂?߂zT0_? ? b*W0sT0 1 I  dMbP?_*+%YMNEC SuperScript 860@Bl ~ d,,@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} } } } } m} }  } I } } } m} $ b  YT0 Yb Yb Y Y Y Y  Yb  Yb  Y Y 0) YAe Ycc Ym, Ys Yb Y Y Y Yn Y Y YO Y' Y Y߂~ @'Customer satisfaction variable$?@@@@,Score*4+Automated bank services meet customer needs$0@9@6@6@.@`@_JDDDDDDDDDD%{9FirstBank services are superior to competitors s services$ @1@8@B@.@`p= ף @JDDDDDDDDDD%0'Employees give superior, prompt service$@,@6@D@1@`Q @JDDDDDDDDDD%-$Employees are courteous and friendly$@(@4@C@7@`p= ף @JDDDDDDDDDD%90Employees can and do respond to special requests$(@:@4@5@5@` ףp= @JDDDDDDDDDD%U LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6 Z QIf using spreadsheet software, click on the cells to see the appropriate formula. ~ @l@ Expected market price-i@-@-h@ !Required return on sales.B@.4@.? Required return in $!-R@ DD!-@e@ DD!-h@ DD Target cost per unit!-_@ DD!-@@ DD!-@ DD $Total expected sales, units*@*@*|@ Total target cost !-9CA DD!-XgA DD!-A DD  Currently feasible cost-b@-P@-X@ .%Total currently feasible cost (B5*B7)!/`FA DD!/PfA DD!/[A DD Target cost reduction K0LA5DD DDNone@BK1,J5DD DDNone@BNoneK0_MA5DD DDNone@B cZIf using spreadsheet software, note the construction of the cell formulas in the last row.~ `l@ Year$@@@@?Number of employees$*@*@*@*|@*J@!Sales revenue (millions)$-6@-إ@-ڤ@-@-$@$Operating income (millions)$-@}@-}@-@-@{@-r@Sales per employee,+r#9@DD.A,+uy@ DD.A,+65 @DD.A,+颋.:@DD.A,+6'KQ@DD.A8g$f ot$NQRN){"9HMP  YT0" Yb# Yb% Y& Y' Y( Y) Yb* Yb+ Y, Y 0)- YAe. Ycc/ Ym,0 Ys1 Yb2 Y3 Y4 Y5 Yn6 Y7 Y8 YO9 Y': Y; Y߂< Yb= Y> Yb)? Yb" Total factor productivity!  kd? DD!  %XJϾ? DD!  }RHj?  DD!  vFwo?  DD!  Uu?  DD "Year$"@@@@?#<J DSales per employee#+r#9@#D#+uy@#D#+65 @#D#+颋.:@#D#+6'KQ@#D %Year$%@@@@?&pJ#D Total factor productivity&2kd?&D &2%XJϾ?&D &2}RHj?&D &2vFwo?&D &2Uu?&D '22222(22222)22222*22222+2,22222~ -l@-22222.Month.2January .2 February .2March .2April .2/Units completed /4Y@4T@48@4Q@/2 0Processing time, hours03a@3a@3@3@021Waiting time, hours 13'@3!?A3A3џA12 Total time!23I@3 D0D1!2343333~@3 D0D1!23gffff@2 D0D1!23gffffP@2 D0D12"3Average cycle time, hours!3sh|?;@& D2D/!3A#z?@2 D2D/!3EDDDDXT@3 D2D/!318@3 D2D/3)4 Throughput time efficiency ratio!47jM?4 D0D2!4Lg\?4 D0D2!4]$U?4 D0D2!4ՙ?: D0D2456Month62January 62 February 62March 62April 6"7Average cycle time, hours7sh|?;@2D37A#z?@7D37EDDDDXT@7D3718@7D3789Month92January 92 February 92March 92April 9:J7D4# Throughput time efficiency ratio:7jM?4D4:Lg\?:D4:]$U?:D4:ՙ?:D4:;<=>?@ D99"mIPMmm@ YT0A YbB YbC YD YE YF YG YbH YbI YJ Y 0)K AL YccM Ym,N YsO YbP YQ YR YS YnT YW YX YOY Y'Z Y[ Y߂\ Yb^ Y_ Yb)@ A B C D E F G H I J&JAverage 8-hour days spent in:J KDays to complete K%KNumber KProcessing by adjustersKWaiting for adjusters KWaiting for information"KRevisions and corrections#KAverage cycle time in daysK throughput eff.K L0 to 10~ L@$L@SDLDTAL? @y@(@#LzG@R %LL!L  j?S DLDL!L cT?L DL DLM!11 to 20~ M$@$M @LDMDTAMA@P@@&@#Mfffff2@L %MM!M g_?R DMDM!M X s]?L DM DMN21 to 30~ N>@$N@MDNDTAN@P@`@@.@#Nffffff9@M %NN!N Fh4?M DNDN!N w!ar?M DN DNO31 to 40~ O8@$O@NDODTAO@`@p@@<@#Op= #B@N %OO!O êIQX?N DODO!O peœ?N DO DOP41 to 50~ P3@$P@ODPDTAPn@@@F@#PRG@O %PP!P ʡ?O DPDP!P G=?O DP DPQ 51 to 60 ~ Q @$Q@PDQDTAQ r@8@ح@V@#Qp= #K@P %QQ!Q VȽZ?P DQDQ!Q .$q?P DQ DQR" more than 60~ R#@$R$ @QDRDTAR"`s@"'@"j@%@p@#R&P@Q %RR!R #&?Q DRDR!R uRb?Q DR DRStotal#S'?S %LR#SAS %LRSiS(4cAR SDLDLDMDMDNDNDODODPDPDQDQDRDRS )#S d#X?R %LR  T~ T*AT W$W?@@@@W X$X0@9@6@6@.@#XY@\ %XX0`X@S JDWDXDWDXDWDXDWDXDWDX%XX! X  Y$Y @1@8@B@.@#YY@X %YY0`Yp= ף @XJDWDYDWDYDWDYDWDYDWDY%YY! Y  Z$Z@,@6@D@1@#ZY@Y %ZZ0`ZQ @YJDWDZDWDZDWDZDWDZDWDZ%ZZ! Z  [$[@(@4@C@7@#[Y@Z %[[0`[p= ף @ZJDWD[DWD[DWD[DWD[DWD[%[[! [  \$\(@:@4@5@5@#\Y@[ %\\0`\ ףp= @[JDWD\DWD\DWD\DWD\DWD\%\\! \  ^$^8@4@0@,@(@^ _Number of employees_@\|` _@@|@J@_ >)0P4DD` YT0a Yb` Sales revenue$`+6@+إ@+ڤ@+@+$@aOperating income$a+@}@+}@+@+@{@+r@B((  p  6NMM? pY]`T  I"T ??3` Z` Z ` Z 0A3d23 M NM4 3Q:# (Sales per employeeQ ;##Q ;""Q3_4E4D $% M 3O&Q4$% M 3O& Q4FAc8 3O_ 3*#M43*#M! M4% ! ;_M3O!& Q  Year'4523  NM43d" 3_  M MM ] MM<444% Lp_MD3OwQ'44e@@@@?er#9@uy@65 @颋.:@6'KQ@e xp  6NMM?z p+]` (  I" (??3` Z ` Z ` Z A?3d23 M NM4 3Q:& 6Total factor productivityQ ;&&Q ;%%Q3_4E4D$% M 3O& Q4$% M 3O& Q4FAF& 3O_* 3*#M43*#M! M4%  ;QM3O!& Q  Year'4523  NM43d" 3_ M MM ] MM<444% QM:3OLQ'44eee xp  6NMM?,d P8-]`-  I"-??3` Z` ZA3d23 M NM4 3Q:7 6Average cycle time, hoursQ ;77Q ;66Q3_4E4D $% M 3O&Q4$% M 3O&Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M0G3OQ'44eee xp  6NMM?8 Dd]`H"  I"H"??3` Z` ZA3d23 M NM4 3Q:: D Throughput time efficiency ratioQ ;::Q ;99Q3_4E4D $% M 3O&Q4$% M 3O&Q4FAv8 3O_w 3 b#M43*#M! M4523  NM43" 44% ]L_Mp3OQ'44eee >'@??? I  dMbP?_*+%"??eU>@ I  dMbP?_*+%"??eU>@  ՜.+,D՜.+,@ PXd lt| 3 Sheet1Sheet2Sheet3Chart3  WorksheetsCharts 6> _PID_GUIDAN{7A5B2561-FD5B-11D1-9FE1-4445DocumentSummaryInformation8_986147442? F̂G: ̂G: Ole CompObj>Ab53540000} FMicrosoft Excel ChartBiff8Excel.Sheet.89q Oh+'08@Xp Frank H. Seltofrank h seltoMicrosoft Excel@BObjInfoWorkbook@Bw ZSummaryInformation(CDocumentSummaryInformation8 IBa= + =hW8X1Arial1Arial1Arial1Arial1( Arial Narrow1( Arial Narrow1( Arial Narrow1!Arial1"Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1(  Arial Narrow1(  Arial Narrow1( Arial Narrow1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)4/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)0.0 0.0%0.0000000000000000%0.00000000000000000%83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)<7_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"????_);_(@_) 0.000=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.00000000 0.0000000 0.000000 0.00000 0.0000                + ) , *     ( ( (8 *8 *8 +8  A     A    (  A (  ,  (  , +  +   !          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[Days to completeNumber11 to 200 to 1021 to 3031 to 4041 to 50 51 to 60 more than 60Processing by adjustersWaiting for adjustersWaiting for informationRevisions and correctionstotal%Average 8-hour days spent in:throughput eff.Average cycle time in daysNumber of employees Sales revenueOperating incomeCustomer satisfaction variable+Automated bank services meet customer needs9FirstBank services are superior to competitors s services'Employees give superior, prompt service$Employees are courteous and friendly0Employees can and do respond to special requestsScore*QIf using spreadsheet software, click on the cells to see the appropriate formula.Expected market priceRequired return on salesCurrently feasible costTotal expected sales, unitsRequired return in $Target cost per unit%Total currently feasible cost (B5*B7)ZIf using spreadsheet software, note the construction of the cell formulas in the last row.Sales per employeeTotal factor productivityTotal target cost Target cost reduction LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6Sales revenue (millions)Operating income (millions)YearJanuary February March April Units completed Processing time, hoursWaiting time, hours Total timeAverage cycle time, hours Throughput time efficiency ratioMonthChangeEmployee education levelpointsHours of job-related traininghoursPercentage defective productsProcess cycle timepercentage pointsReturn on sales points/100 hrpoints/education pointhours/education pointhours/% changeBalanced Scorecard SolutionErrorExpected average annual salesProduct life, years Sales priceTarget costing analysis Input dataDollar return on salesTarger cost per unitProduct lifecycle salesTotal target costTarget cost reductionExpected cost reduction+Expected charge reimbursement (sales price)-Required return on charges* (return on sales)(Current average cost per hip replacement2.30a) Target cost0b) Return on charges after procedure improvments5Solutions will vary, but should begin in tabular formAirlineOperating costsZ wj F9tg~,DSF\p4</APb nI bpbM_pb, tb,D$0sT00b߂߂bC0sT0bb߂bgY0sT0b+p0fIbbfIA?, tTb\bIS0bt00bXwbbl0n00b 000bbb0bIbt0bK0bPercent0]8bXw**Db0pbb@Xw8߂XFb@\F 0߂0sT0j b*WT0sT0L ! I  dMbP?_*+%YMNEC SuperScript 860@Bl ~ d,,@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} } } } } m} }  } I } } } m} $ ^  YT0 Yb Yb Yb Y Y Y  Yb  Yb  Y YbO Yb Y߂ Y Yb YbO YT Y Y߂ YbO Yb Yb Y Y' YO Y߂~ @'3Customer satisfaction variable$3?3@3@3@3@9Score*4+Automated bank services meet customer needs$0@9@6@6@.@`3@JDDDDDDDDDD%{9FirstBank services are superior to competitors s services$ @1@8@B@.@`3p= ף @JDDDDDDDDDD%0'Employees give superior, prompt service$@,@6@D@1@`3Q @JDDDDDDDDDD%-$Employees are courteous and friendly$@(@4@C@7@`3p= ף @JDDDDDDDDDD%90Employees can and do respond to special requests$(@:@4@5@5@`3 ףp= @JDDDDDDDDDD%U LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6 Z QIf using spreadsheet software, click on the cells to see the appropriate formula. ~ @l@ 3Expected market price6i@6@6h@ !Required return on sales-B@-4@-? Required return in $!,R@ DD!,@e@ DD!,h@ DD Target cost per unit!,_@ DD!,@@ DD!,@ DD $Total expected sales, units*@*@*|@ Total target cost !,9CA DD!,XgA DD!,A DD  Currently feasible cost,b@,P@,X@ .%Total currently feasible cost (B5*B7)!.`FA DD!.PfA DD!.[A DD 3Target cost reduction K7LA5DD DDNone@BK8,J5DD DDNone@BNoneK7_MA5DD DDNone@B cZIf using spreadsheet software, note the construction of the cell formulas in the last row.~ `l@ 3Year$3@3@3@3@3?Number of employees$*@*@*@*|@*J@!Sales revenue (millions)$,6@,إ@,ڤ@,@,$@$Operating income (millions)$,@}@,}@,@,@{@,r@Sales per employee,+r#9@#DD.A,+uy@#DD.A,+65 @#DD.A,+颋.:@#DD.A,+6'KQ@#DD.A8g$f ot$NQRN){"9HMP  YT0" Yb# Yb% Yb& Y' Y( Y) Yb* Yb+ Y, YbO- Yb. Y߂/ Y0 Yb1 YbO2 YT3 Y4 Y߂5 YbO6 Yb7 Yb8 Y9 Y': YO; Y߂< Y)= YT0T> Yۂ)? Yۂb" Total factor productivity(   '?HDDD(  #"fBF? DDD(  Plw? DDD(  i? DDD(  !_? DDD "3Year$"3@3@3@3@3?#3<JDSales per employee#4r#9@#D#4uy@D#465 @D#4颋.:@D#46'KQ@D %3Year$%3@3@3@3@3?&3pJD Total factor productivity&5 '?&D &5#"fBF?&D &5Plw?&D &5i?&D &5!_?&D '00000(00000)00000*00000+0,00000~ -l@-00000.3Month.5January .5 February .5March .5April .0/Units completed /2Y@2T@28@2Q@/0 0Processing time, hours01a@1a@1@1@001Waiting time, hours 11'@1!?A1A1џA12 Total time!21I@4 D0D1!2143333~@4 D0D1!21gffff@4 D0D1!21gffffP@4 D0D12"3Average cycle time, hours!3sh|?;@7 D2D/!3A#z?@7 D2D/!3EDDDDXT@7 D2D/!318@7 D2D/3)4 Throughput time efficiency ratio!47jM?: D0D2!4Lg\?: D0D2!4]$U?: D0D2!4ՙ?: D0D24563Month65January 65 February 65March 65April 6"73Average cycle time, hours7:sh|?;@&D37:A#z?@3D37:EDDDDXT@3D37:18@3D37893Month95January 95 February 95March 95April 9:3J3D4# Throughput time efficiency ratio:;7jM?:D4:;Lg\?2D4:;]$U?2D4:;ՙ?2D4:;<=>?@ D99"mIPMmm@ YT0A YbB YbC YbD YE YF YG YbH bI YJ YbOK YbL ߂M YN YbO YbOP YTQ YR Y߂S YbOT YbU YbV YW Y'X YOY Y߂Z h)[ YT0T\ hۂ)] Yۂb@ A B C D ~ El@E FFFF$FFBalanced Scorecard SolutionFFFFF<< GFChangeGFFFFFFGGChangeG <G <Error'HV?IDHDHDH!HYEmployee education levelHH$HN?HDH HO points/100 hr&H[Hours of job-related training~ HJY@HIhoursH >~ H >IWpoints IFF*IP333333ӿL333333ӿDH IQ points/100 hrIFKL<< JF~ JS4JTpoints/education pointJFFPRM<< KFF~ KSTKThours/education pointKFFMM<< 3LXLDHDJDHDIDH&LZPercentage defective productsLH~ LU?L^hours/% changeL\Process cycle time?LJ2)DHDJDHDHDKDLDLLIhours L >> M]percentage pointsM<<<<<<<<< N<<?=?=<<<< O<<<<<<<<<< P>>>C>>>=>> Q<<<D<<<<<< R<<<E=<<<<< S<<<D<<<<<< T>>>C>>>=>> U<<<D<<<<<< V<<<E=<<<<< W<<<D<<<<<< X<<<D<=<=<< Y<<<<<<<<<< Z<<<@<<A<<< [<<<<<<<<<< \<<<<<<B<<< ]<<<<<<<<<< @ D*NX}ST:d L(  p  6NMM? pY]`T  I"T ??3` Z ` Z ` Z A3d23 M NM4 3Q:# (Sales per employeeQ ;##Q ;""Q3_4E4D $% M 3O& Q4$% M 3O& Q4FA8 3O_ 3*#M43*#M! M4% w ;_M3O!& Q  Year'4523  NM43d" 3_  M MM ] MM<444% Lp_MD3OwQ'44eee xp  6NMM?z p+]` (  I" (??3` Z ` Z` ZA?3d23 M NM4 3Q:& 6Total factor productivityQ ;&&Q ;%%Q3_4E4D$% M 3O& Q4$% M 3O&Q4FAF& 3O_* 3*#M43*#M! M4%  ;QM3O!&Q  Year'4523  NM43d" 3_ M MM ] MM<444% QM:3OLQ'44eee xp  6NMM?,d P8-]`-  I"-??3` Z` ZA3d23 M NM4 3Q:7 6Average cycle time, hoursQ ;77Q ;66Q3_4E4D $% M 3O&Q4$% M 3O&Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M0G3OQ'44eee xp  6NMM?8 Dd]`H"  I"H"??3` Z` ZA3d23 M NM4 3Q:: D Throughput time efficiency ratioQ ;::Q ;99Q3_4E4D $% M 3O&Q4$% M 3O&Q4FAv8 3O_w 3 b#M43*#M! M4523  NM43" 44% ]L_Mp3OQ'44eee xpB @ 6D Ԕ(HUH]`@DxpB  @ 6D ԔJL] `ErjB   0D ԔI K8] `ExpB   6D ԔUKLo] `WxpB  @ 6D ԔIK] `8XrjB  0DԔLL]`0ZxpB  6DԔALL]`V>@))) I  dMbP?_*+%Y"Y??U} }  } m } } $ j  YT0 Yb Yb Yb Y Y  Yb  Yb  Y  Y  Yb  Yb Y Yb Y Y Y Yx   b Y Y' Yb x d2.30e Input dataeExpected market price~ `b@!eRequired return on sales~ a4@eProduct life, years~ _@ eCurrently feasible cost~ `ׇA&eExpected average annual sales~ bj@ eExpected cost reduction~ c2@ Target costing analysis   Sales price ,b@ricD Return on sales -? D Dollar return on sales! ,>@  D D  Targer cost per unit! ,^@  D D  Product lifecycle sales!OA  DDTotal target cost!,*A DD  Currently feasible cost.ׇADTarget cost reduction!/jA DD Expected cost reduction!,*aA DD~ l@4e+Expected charge reimbursement (sales price)~ `@6e-Required return on charges* (return on sales)~ aD@1e(Current average cost per hip replacement~ `\@ eExpected cost reduction~ `@a) Target cost&,@DDTarget cost reduction!,8@ DD90b) Return on charges after procedure improvments/?DDDD8!03.282.7;HFICCGIFHC2EG! YT0" b# Yb$ Yb% Y& Y~ !m@>"5Solutions will vary, but should begin in tabular form#Airline$ Sales revenue%Operating costs"&Total factor productivity8dB_ YT0~ _`m@"` YT0a dbb Ybc Ybd Ye Yf Yg Ybh Ybi Y `&`Average 8-hour days spent in:` aDays to complete a%aNumber aProcessing by adjustersaWaiting for adjusters aWaiting for information"aRevisions and corrections#aAverage cycle time in daysa throughput eff.a b0 to 10~ b@$bcDbD Ab? @y@(@#bzG@b %bb!b  j?b DbDb!b cT?c Db Dbcf11 to 20~ c$@$cdDcD AcA@P@@&@#cfffff2@c %cc!c g_?c DcDc!c X s]?d Dc Dcd21 to 30~ d>@$deDdD Ad@P@`@@.@#dffffff9@d %dd!d Fh4?d DdDd!d w!ar?e Dd Dde31 to 40~ e8@$efDeD Ae@`@p@@<@#ep= #B@e %ee!e êIQX?e DeDe!e peœ?f De Def41 to 50~ f3@$fgDfD Afn@@@F@#fRG@f %ff!f ʡ?f DfDf!f G=?g Df Dfg 51 to 60 ~ g @$ghDgD Ag r@8@ح@V@#gp= #K@g %gg!g VȽZ?g DgDg!g .$q?h Dg Dgh more than 60~ h#@$h$iDhD Ah"`s@"'@"j@%@p@#h&P@h %hh!h #&?h DhDh!h uRb?i Dh Dhitotal#i? %bh#ii %bhiii(iSDbDbDcDcDdDdDeDeDfDfDgDgDhDhi )#i d#X?b %bh Y P>@&&& I  dMbP?_*+%"?? U}   YT0 db Yb Yb Y Y Y Yb Yb Y Y Yb Yb Y Yb Y Y Y Yx Y Y Yb Y Y' Yb Yx Y &Average 8-hour days spent in: Days to complete %Number Processing by adjustersWaiting for adjusters Waiting for information"Revisions and corrections#Average cycle time in daysthroughput eff.   0 to 10~ @$@DD A? @y@(@#zG@ %! j? DD! cT? DD !11 to 20~ $@$ @DD AA@P@@&@#fffff2@ %!g_? DD! X s]? DD 21 to 30~ >@$@DD A@P@`@@.@#ffffff9@ %!Fh4? DD! w!ar? DD 31 to 40~ 8@$@DD A@`@p@@<@#p= #B@ %!êIQX? DD! peœ? DD 41 to 50~ 3@$@DD An@@@F@#RG@ %!ʡ? DD! G=? DD  51 to 60 ~  @$@ DD A r@8@ح@V@#p= #K@ %!VȽZ? DD! .$q?  DD  " more than 60~ #@$ $ @ D D A "`s@"'@"j@%@p@# &P@  % ! #&? D D ! uRb? D D   total# '? % # A  %  i (4cA SDDDDDDDDDDDDD D  )# d#X? %   ~ *A      $?@@@@ $0@9@6@6@.@#Y@ %0`@JDDDDDDDDDD%!  $ @1@8@B@.@#Y@ %0`p= ף @JDDDDDDDDDD%!  $@,@6@D@1@#Y@ %0`Q @JDDDDDDDDDD%!  $@(@4@C@7@#Y@ %0`p= ף @JDDDDDDDDDD%!  $(@:@4@5@5@#Y@ %0` ףp= @JDDDDDDDDDD%!   $8@4@0@,@(@ Number of employees@|` @@|@J@  Sales revenue$+6@+إ@+ڤ@+@+$@ Operating income$+@}@+}@+@+@{@+r@    :R6 F FwVY >@  ՜.+,D՜.+,D PXd lt| 6  exercises problemscasesChart6  WorksheetsCharts 6> _PID_GUIDAN{7A5B2561-FD5B-11D1-9FE1-444553540000} FMicrosoft Excel ChartBiff8Excel.Sheet.89q Oh+'08@Xp Frank H. Seltofrank h seltoMicrosoft Excel@B_986137393R6F F̂G: =G: Ole CompObjEHbObjInfoWorkbookGI QSummaryInformation(JDocumentSummaryInformation8_985961327M F=G: G:  IBa= =h8X1Arial1Arial1Arial1Arial1( Arial Narrow1( Arial Narrow1( Arial Narrow1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)4/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)0.0 0.0%0.0000000000000000%0.00000000000000000%83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)<7_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"????_);_(@_) 0.000=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.00000000 0.0000000 0.000000 0.00000 0.0000                + ) , *     ( ( (8 *8 *8 +8  A     A    (  A (  ,  (  , +  +   ! #      "  IChart1VSheet1"PSheet2 QSheet3ZR3  @@  "0-Days to completeNumber11 to 200 to 1021 to 3031 to 4041 to 50 51 to 60 more than 60Processing by adjustersWaiting for adjustersWaiting for informationRevisions and correctionstotal%Average 8-hour days spent in:throughput eff.Average cycle time in daysNumber of employees Sales revenueOperating incomeCustomer satisfaction variable+Automated bank services meet customer needs9FirstBank services are superior to competitors s services'Employees give superior, prompt service$Employees are courteous and friendly0Employees can and do respond to special requestsScore*QIf using spreadsheet software, click on the cells to see the appropriate formula.Expected market priceRequired return on salesCurrently feasible costTotal expected sales, unitsRequired return in $Target cost per unit%Total currently feasible cost (B5*B7)ZIf using spreadsheet software, note the construction of the cell formulas in the last row.Sales per employeeTotal factor productivityTotal target cost Target cost reduction LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6Sales revenue (millions)Operating income (millions)Year* [ j0 *9Xgo~|߂߂btb6 nI b 0߂0 b*W0sT0߂b߂߂b+p0fIbbfIy$0$0b"]T"]m"]%%%IS0bt00߂p߂bl0n00b 000bbb0bIbt0bK0bPercent0]?nLbXwDb0XwbnD߂b=bXw߂d߂b]߂4]Xw߂d߂?߂0sT0? ? b*W0sT0߂Pbb@@bTw0PbWx0RT0`btbbC[{0AT0bbbbw0bZbb00bZ620Z0b100'b -  I" thProc??er3` Z ` Z` Z7?3d23 M NM4 3Q:# (Sales per employeeQ ;##Q ;""Q3_4E4D $% M 3O& Q4$% M 3O&Q4FAwc (3Oc 3*#M43*#M! M4% ~ EqM3O!&Q  Year'4523  NM43d" 3_  M MM ] MM<444% PqM3OwQ'44e@@@@?er#9@uy@65 @颋.:@6'KQ@e> 6'K I  dMbP?_*+%YMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} } } } } m} }  } I } } } m} $ L  YT0 Yb Yb Y Y Y Y  Yb  Yb  Y Y 0) YYa Yre Ye Y 0 Yb Y Y Y Yb Y߂ Y Y Y' Yb Yb)~ @'Customer satisfaction variable$?@@@@,Score*4+Automated bank services meet customer needs$0@9@6@6@.@`@IJDDDDDDDDDD%{9FirstBank services are superior to competitors s services$ @1@8@B@.@`p= ף @JDDDDDDDDDD%0'Employees give superior, prompt service$@,@6@D@1@`Q @JDDDDDDDDDD%-$Employees are courteous and friendly$@(@4@C@7@`p= ף @JDDDDDDDDDD%90Employees can and do respond to special requests$(@:@4@5@5@` ףp= @JDDDDDDDDDD%U LScores are computed by copying the formula in G2 to cells G3, G4, G5, and G6 Z QIf using spreadsheet software, click on the cells to see the appropriate formula. ~ @l@ Expected market price-i@-@-h@ !Required return on sales.B@.4@.? Required return in $!-R@ DD!-@e@ DD!-h@ DD Target cost per unit!-_@ DD!-@@ DD!-@ DD $Total expected sales, units*@*@*|@ Total target cost !-9CA DD!-XgA DD!-A DD  Currently feasible cost-b@-P@-X@ .%Total currently feasible cost (B5*B7)!/`FA DD!/PfA DD!/[A DD Target cost reduction K0LA5DD DDNone@BK1,J5DD DDNone@BNoneK0_MA5DD DDNone@B cZIf using spreadsheet software, note the construction of the cell formulas in the last row.~ `l@ Year$@@@@?Number of employees$*@*@*@*|@*J@!Sales revenue (millions)$-6@-إ@-ڤ@-@-$@$Operating income (millions)$-@}@-}@-@-@{@-r@Sales per employee,+r#9@DD.A,+uy@ DD.A,+65 @DD.A,+颋.:@DD.A,+6'KQ@DD.A8g$f ot$NQRN){"9HMP  YT0" Yb# Yb% Y& Y' Y( Y) Yb* Yb+ Y, Y 0)- YYa. Yre/ Ye0 Y 04 Yb5 6 Y7 Y8 Yb9 Y߂: Y; Y< Y'= Yb> Yb)" Total factor productivity!  kd? DD!  %XJϾ? DD!  }RHj?  DD!  vFwo?  DD!  Uu?  DD "Year$"@@@@?#<J DSales per employee#+r#9@#D#+uy@#D#+65 @#D#+颋.:@#D#+6'KQ@#D %Year$%@@@@?&pJ#D Total factor productivity&2kd?&D &2%XJϾ?&D &2}RHj?&D &2vFwo?&D &2Uu?&D '22222(22222)22222*22222+22222,22222-22222.22222/22222022222 4&4Average 8-hour days spent in:4 5Days to complete 5%5Number 5Processing by adjusters5Waiting for adjusters 5Waiting for information"5Revisions and corrections#5Average cycle time in days5 throughput eff.5 60 to 10~ 6@$6@=D6D>A6? @y@(@#6zG@< %66!6  j?= D6D6!6 cT?6 D6 D67!11 to 20~ 7$@$7 @6D7D>A7A@P@@&@#7fffff2@6 %77!7 g_?< D7D7!7 X s]?6 D7 D7821 to 30~ 8>@$8@7D8D>A8@P@`@@.@#8ffffff9@7 %88!8 Fh4?7 D8D8!8 w!ar?7 D8 D8931 to 40~ 98@$9@8D9D>A9@`@p@@<@#9p= #B@8 %99!9 êIQX?8 D9D9!9 peœ?8 D9 D9:41 to 50~ :3@$:@9D:D>A:n@@@F@#:RG@9 %::!: ʡ?9 D:D:!: G=?9 D: D:; 51 to 60 ~ ; @$;@:D;D>A; r@8@ح@V@#;p= #K@: %;;!; VȽZ?: D;D;!; .$q?: D; D;<" more than 60~ <#@$<$ @;D<D>A<"`s@"'@"j@%@p@#<&P@; %<<!< #&?; D<D<!< uRb?; D< D<=total#='?= %6<#=A= %6<=i=(4cA< SD6D6D7D7D8D8D9D9D:D:D;D;D<D<= )#= d#X?< %6<  >~ >*A> 899PA YT0B YbC YbD YE YF YH YI YbJ YbK YA$A?@@@@ AB$B0@9@6@6@.@#BY@F %BB0`B@= JDADBDADBDADBDADBDADB%BB!C$C @1@8@B@.@#CY@B %CC0`Cp= ף @BJDADCDADCDADCDADCDADC%CC!D$D@,@6@D@1@#DY@C %DD0`DQ @CJDADDDADDDADDDADDDADD%DD!E$E@(@4@C@7@#EY@D %EE0`Ep= ף @DJDADEDADEDADEDADEDADE%EE!F$F(@:@4@5@5@#FY@E %FF0`F ףp= @EJDADFDADFDADFDADFDADF%FF!H$H8@4@0@,@(@ HINumber of employeesI@F|` I@@|@J@ IJ Sales revenue$J+6@+إ@+ڤ@+@+$@ JKOperating income$K+@}@+}@+@+@{@+r@ K @@qP8 (  p  6NMM? pY]`T  I"T ??3` Z` Z ` Z 0A3d23 M NM4 3Q:# (Sales per employeeQ ;##Q ;""Q3_4E4D $% M 3O&Q4$% M 3O& Q4FA8 3O_ 3*#M43*#M! 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The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnover "tZa0dB/F,1Av !!s.! ly"T# A$T ?d$ /W& M_|' /(9Ι)E*7;++/Y,,'4=-bC0sT0bb4bgY.0sT0b2d3bbTA?EuTb\b.TS0bt00bXwbbl0n00b 000bbb0bXwLbblA_BA?08n0bXw..AXw@408n)hb=!dbXw@)b]@4]Xw2p0sT0   b*W0sT024b`@ksx{6@e> ksx{   dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } m } m} $ } m } $ } m}  }  } $  Frequency  YT0 b@ Yb Y Y Y Y Yb Yb Y Y 0* YIv Yyt Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y  T0T * db Exercises11.30 a)Classifcation of itemsCategory Materials inspection Appraisal ScrapInternal Failure Employee training Prevention Returned goodsExternal Failures  # Finished goods inspections  Appraisal  ' Processing customer complaints External Failures  b) Cost of Quality Report   Amounts    % of Sales!Sales"~ #@wA!$? DDPrevention activities %&' Employee training%d@&d@!'r ? DDAppraisal activities %&'" Materials inspection~ %d@ &' FG inspections~ %L@#&@ %la!'2Tv? DD$Internal failure activities %&' Scrap%@&@!'h$W? DD$External failure activities %&' Returned goods~ %p@ &') Process customer complaints~ %@@#&|@ %la!'? DD(total#)^@ %!*Q? DD~ @Product or Service#+Customer-quality attribute $(a) Tuxedo for a bridegroom:,1Style, material, cost, timeliness on accessiblity (b) Microwave oven(,Speed, favor of food, useablity /-&(c) Accounting course at an university8,/Knowledge acheived, grade, quality of professor @ D($!POGMQUaBCY<h;LB\BFr ^~c dT0! b" db% Y& ' Y( Y) Yb* b+ Y,  0*. YIv/ yt0 Ye1 Y 02 Y03 Yb4 Y 06 Y7 YbO8 Yb9 Yb: Y; Y< YO= Y> Y? YT0T & (d) Cruise on a Princess ship/ ,&Food, "bumpiness", entertainment, etc.!!(e) Frozen dinner#!,Taste, perishability, etc."0".'(f) Tax return prepared by professional>"/5accuracy, amount of refund/reduction to tax liability~ %@ %&&Product or Service#&+Customer-quality attribute''(a) Personal computer',(#((b) Television programming(,)')-(c) Meals in a fine restaurant),*8*0/(d) Student study guides for an accounting text*,++(e) In-line skates+,,2,.)(f) Legal representation in traffic court,/~ .@ .//Product or Service#/+Customer-quality attribute0$0(a) Personal computer mouse0,1)1 (b) Portable compact disc player1,22-(c) Checking account2,3'30(d) Taxi ride through New York3,44.(e) Personal clothing4/~ 6@ 6 7a) 788Classifcation of items8Category99Process inspection9 Appraisal::Scrap:Internal Failure;;Quality training; Prevention<<Warranty repairs<External Failures==Testing equipment= Appraisal>>Customer complaints>External Failures??Rework?Internal Failure< gOP6;?P3JP<A5?6B?9>E>H@ YT0A YbB YbC YD YE F YG b@H YbI YJ Y 0*K hIv L hytM YeN Y 0O Y0P YbQ h 0R hS YbOT YbU hb V hW YX YOY h Z h[ YT0T\ Y*] Yb^ YT0_ Y!@Preventative maintenance@ Prevention@AMaterials inspectionA AppraisalAB Field testingB AppraisalBC1D b) and c)DE2Types of costsE2 Yr 1 AmountsE3As a % of SalesE3 Yr 2 AmountsE3As a % of SalesEfFSales~ F4(BA!F5? DFDF~ F6@A!F`?F DFDFFgG789agH PreventionH7:7bhI Quality training~ I7+A!I;ڌn`?F DIDF~ I7@!IcA)A?Y DIDFI_'J Preventative maintenance~ J<zA!J=AzU6?I DJDF~ J<1@!Jd־a?I DJDFJ_K>Total prevention#K? SAQ %IJla!K@$We?K DKDF#K?@w AQ %IJla!Ke/袋.?Q DKDFK_L AppraisalL7;7c_!M Process inspection~ M7@!M;#>֕{?P DMDF~ M7\@!McMj~G?P DMDFM_#N Materials inspection~ N7@!N;d ?*?M DNDF~ N7p@!NcXxeW?M DNDFN_O Field testing~ O7@!O;2⤣?J DODF~ O7F@!Ocͱ۬?J DODFO_P P Testing equipment~ P<@!P=AA?O DPDF~ P<@!PdJyJ?O DPDFP_ QQ>Total appraisal#Q? AU %MPL!Q@?N DQDF#Q?AU %MPla!Qe\X?N DQDFQ_ RRInternal failureR7;7c_ SS Scrap~ S7@!S;E~?U DSDF~ S7@!Sc^݅o?Q DSDFS_ TT Rework~ T<A!T=Zeñ?S DTDF~ T<@A!TdoX?S DTDFT_ UU>Total internal failure#U?AY %ST!U@QtB?Q DUDF#U?`AY %ST!Ue`a+Iŷ?T DUDFU_ VVExternal failureV7;7c_ W W Warranty repairs ~ W7@!W;p ?T DWDF~ W7p@!WcXxeW?U DWDFW_ X"X Customer complaints~ X<X@!X=4g?W DXDF~ X<@!Xdj?W DXDFX_ YYATotal external failure#YBU@Z %WX!YC|Ӭ?X DYDF#YB@Z %WX!YeV1i?X DYDFY_ ZZ\Total costs of quality-Z])AZDKDQDUDY!Z^@*?W DZDF-Z]'AZDKDQDUDY!Z^C v?K DZDFZ_ [\]^]__ \\]^]__ ]D  ^c)^Cost of Quality Report^^Cost of Quality Report ^ __Year 1 Amounts_ _ % of Sales __Year 2 Amounts_ _  % of SalesD7lNIB*+*AAw` YT0a Ybb Ybc Yd Ye Yf Yg Ybh Ybi Yj Y 0*k YIvl Yytm Yen Y 0o Y0q Ybr Y 0s Yt YbOu Ybv Ybw Yx Yy YOz Y{ Y| YT0T} Y* b`!Sales`"~ `#(BA!`$?Y D`D```!Sales`"~ `#@A!` $?k D`D`aPrevention activitiesa%&'aPrevention activities a%&' bE Quality training~ b%+A b&'bE Quality training~ b%@ b&' 'cE Preventative maintenance~ c%zA#c& SAc %bcla!c'$We?h DcD`c'cE Preventative maintenance~ c%1@#c&@w Ac %bcla!c '/袋.?c DcD`dAppraisal activitiesd%&'dAppraisal activities d%&' !eE Process inspection~ e%@ e&'!eE Process inspection~ e%@ e&' #fE Materials inspection~ f%@ f&'#fE Materials inspection~ f%p@ f&' gE Field testing~ g%@ g&'gE Field testing~ g%F@ g&'  hE Testing equipment~ h%@#h& Ah %ehL!h'? DhD`h hE Testing equipment~ h%@#h& Ah %ehla!h 'Gz?c DhD`$iInternal failure activitiesi%&'$iInternal failure activities i%&' jE Scrap~ j%@ j&'jE Scrap~ j%@ j&' kE Rework~ k%A#k&Ak %jk!k'QtB?n DkD`kkE Rework~ k%@A#k&`An %jk!k '`a+Iŷ?` DkD`$lEExternal failure activitiesl%&'$lEExternal failure activities l%&'  mE Warranty repairs ~ m%@ m&' mE Warranty repairs ~ m%p@ m&' "nE Customer complaints~ n%X@#n&U@o %mnla!n'|Ӭ?` DnD`n"nE Customer complaints~ n%@#n&@o %mnla!n 'V1i?k DnD`o(totalo#o))Ao %bn!o*@*?n DoD`oo(totalo#o)~'Ao %bn!o *ād?n DoD`~ q@q ra)rssClassifcation of itemssCategorysttProcess inspectiont AppraisaltuuScrapuInternal FailureuvvQuality trainingv PreventionvwwWarranty repairswExternal FailureswxxTesting equipmentx AppraisalxyyCustomer complaintsyExternal FailuresyzzReworkzInternal Failurez{!{Preventative maintenance{ Prevention{||Materials inspection| Appraisal|}} Field testing} Appraisal} b)2Types of costs2 Yr 1 Costs3As a % of Sales3 Yr 2 Costs3As a % of Sales3Total as a % of Sales@ Dfdzrjr $%TQKPWPZLXSL YT0 Yb Yb Y Y h  h Yb Yb Y Y 0* hIv  hyt Ye Y 0 h0  hb Y 0 Y hbo hb Yb Y Y YO Y Y YT0T Y* Yb YT0 YSales~ 4@=A!5?k DD~ 6:A!5? 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DD!Sales"~ #:A! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %IA &'E Quality training~ %@ &' 'E Preventative maintenance~ %^@#&@<A %la!'__? DD'E Preventative maintenance~ %@#&@A %la! 'T<%S? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %d@ &'#E Materials inspection~ %@ &' E Field testing~ %O@ &'E Field testing~ %+@ &'  E Testing equipment~ %X@#&@A %la!'I? DD E Testing equipment~ %X@#&d A %la! 'A)A? DDDl+*1Awpn YT0 Yb Yb Y Y Y Y Yb Yb Y Y 0* YIv Yyt Ye Y 0 Y0 Yb Y 0 Y YbO b Yb Y Y YO Y h  hT0T Y*$Internal failure activities%&'$Internal failure activities %&' E Scrap~ %@ &'E Scrap~ %F@ &' E Rework~ %A#&hA %!'QtB? DDE Rework~ %A#&`A %! 'S<%ȷ? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %@ &' "E Customer complaints~ %@#&@ %la!'j򸳄? DD"E Customer complaints~ %@#&@ %la! 'y/? DD(total#)xn$A %!*0J5y? DD(total#)"A %! *vc9v? DD~ @  a) Classifcation of itemsCategory Process inspection Appraisal ScrapInternal Failure Quality training Prevention Warranty repairsExternal Failures Testing equipment AppraisalCustomer complaintsExternal FailuresReworkInternal Failure!Preventative maintenance PreventionMaterials inspection Appraisal Field testing Appraisal b)2Types of costs2 Yr 1 Costs3As a % of Sales3 Yr 2 Costs3As a % of Sales3Total as a % of SalesSales~ 4@MA!5? DD~ 6JA!5? DD/5?DDDD78988 Prevention7:7:: Quality training~ iA!;X? DD~ i A!;? DD/;B!?DDDD' Preventative maintenance~ i A!;/? DD~ iA!;־a? DD/;?DDDD>Total#j A %L!@I$I$? DD#jA %la!@k߰ ? DD/@Pݾ?KDDDD Appraisali;i;;! Process inspection~ i@!;#>֕{? DD~ iL@!;tE]t? DD/;  ?DDDD>P0|t|*+ZWQV]PZLXSL54 YT0 Yb Yb h h Y Y hb  hb Y Y 0* hIv  hyt Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y Y YT0T Y* Yb YT0# Materials inspection~ k@!;۶m۶m? DD~ iO@!;E]tѕ? DD/;c1Ƙ?DDDD   Field testing~ iOA!;? DD~ ijA!;]tE? DD/;X`?DDDD    Testing equipment~ l@!=Sr ? DD~ l@!=袋.? DD/=~駟?DDDD  >Total#j1A %la!@?B+)? DD#jA %la!@.袋? DD/@|uW?DDDD  Internal failurei;i;;  Scrap~ i @!;C~? DD~ ie@!;!4B? DD/;7i6?DDDD   Rework~ lA!=Zeñ? DD~ lA!=]tE]? DD/=?DDDD  >Total#j\A %!@2⤳? DD#j`z A %!@_>^? DD/@q?DDDD  External failurei;i;;   Warranty repairs ~ i@!;$I$I? DD~ iO@!;E]tѕ? DD/;O??DDDD  " Customer complaints~ l@!=jOd ?? DD~ lw@!=׈? DD/=+[E+?DDDD  ATotal#j@@ %!CGL{"? DD#j@ %!@,ʢ? DD/@U PŠ?DDDD  Total costs of quality-1|e4ADDDD!'pC? DD-1}1ADDDD!'Xxe? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@MA!$? DD!Sales"~ #JA! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %A &'E Quality training~ % A &' 'E Preventative maintenance~ % A#& A %la!'I$I$? DD'E Preventative maintenance~ %A#&A %la! 'k߰ ? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %@ &'#E Materials inspection~ %O@ &' E Field testing~ %OA &'E Field testing~ %jA &'  E Testing equipment~ %@#&1A %L!'?B+)? DD E Testing equipment~ %@#&A %la! '.袋? DD$Internal failure activities%&'$Internal failure activities %&' E Scrap~ % @ &'E Scrap~ %e@ &' E Rework~ %A#&\A %!'2⤳? DDE Rework~ %A#&`z A %! '_>^? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %O@ &' "E Customer complaints~ %@#&@@ %la!'GL{"? DD"E Customer complaints~ %w@#&@ %la! ',ʢ? DD(total#)|e4A %la!*pC? DD(total#)}1A %! *Xxe? DDBXAAwfdzrjr  YT0 Yb Yb Y Y h  h hb  hb Y  0* YIv Yyt Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y Y YT0T Y* Yb YT0~ đ@ Prevention Category GCostH& Design engineering~ %@&( Supplier evaluations~ % |@&) Equipment maintenance~ F@&$ Quality training~ I@@#J @ %laAppraisal Category %&# Product testing~ %@J@DKTotal#LD@h %la~ ȑ@ Data  2Week!.Avg. cycle time in hoursM?@M@@M@@M@@M@@M@@M@{@M @@M"@@M$@$@M&@@M(@-@M*@Y@M,@@M.@9@M0@@M1@@M2@`@(NStatisctical Control Parameters NM Overall Mean#O88`@ %BhoursBlXELNOg7^M-J**** : YT0 Yb Yb Y Y Y Y Yb Yb    Y 0*  YIv  Yyt  Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y Y YT0T Y* Yb YT0 MStandard Deviation (SD)#O;U 0@ %B hoursM2 SDsO;U @@ DhoursMUCL = Mean + 2 SD!O8;Ad@ DDhoursPLCL = Mean - 2 SD!QS~mW@ DDhoursRR^SUThis chart depicts the variation of the production process for these storage devices. ScTZThe company would use this information to benchmark it against targets or expected amounts M~ ̑@ M  PMonth$ .Average cycle-time in hours   MJanuary~ U_@   MFebruary~ Ue@   MMarch~ Upb@   MApril~ U@X@  MMay~ U@ MJune~ U`@ MJuly~ Ul@MAugust~ Uc@M September~ Ue@MOctober~ U\@MNovember~ U@a@"VTarget Control Parameters VM Target Mean~ Oa@MUCL = ~ Od@PLCL =~ Q^@ MO PQ hours hours hours MBXgQ__zN674423)+.,-40+*   YT0! Yb" Yb% & Y' Y( Y) Yb* Yb+ Y, Y 0*- YIv. Yyt/ Ye0 Y 01 Y02 Yb3 Y 04 Y5 YbO6 Yb7 Yb8 Y9 Y: YO= Y> Y? YT0T c ZThis chart indicates that the firm is not performing to their target levels. The mean of  !d![performance is not far off, but the varibility of the production cycle is much greater than!"`"Wthey targeted adding a high degree of uncertainty for management about their processes."%11.40 %PWeek!%.Average test performance&&MB@U@e@''MB@U@e@((MC@U@e@))MC@Ud@**MD@Ud@++MD@Uk@,,ME@Ua@--ME@Ua@..MF@U@//MF@U@j@0MG@U^@'1NStatistical Control Parameters1N2M Overall Mean#2Ok߰ ?3 %&0B 3MStandard Deviation (SD)#3O4Qٝx?4 %&0B 4M2 SDs4O4Qٝx?6 D35MUCL = Mean + 2 SD!5O t@ D2D46PLCL = Mean - 2 SD!6Qua:2?5 D2D4"7VTarget Control Parameters7V8M Target Mean~ 8O?9MUCL = ~ 9O@j@:PLCL = ~ :Q^@W=NThis chart indicates that the average test runs a little bit longer than what =]>Tthe desired result is, though the variations in the data are very close in line with>?desired amounts.?<G{|xH 5@K5CC0&!!ekB T0C YbD YbE YF YG YH YI YbJ YbK YL Y 0*M YIvN YytO YeP Y 0Q Y0R YbS Y 0T YU YbOV YbW YbX YY YZ YO[ Y\ Y] YT0T^ Y*_ Yb~ Bԑ@ BPWeek!B.Average test performanceCCMA@WK@DDMB@W@@EEMB@W@W@FFMC@WT@GGMC@WH@HHMD@W@R@IIMD@WV@JJME@WF@KKME@W@Q@LLMF@WB@MMMF@W@Y@NNMG@WZ@OOMG@W@V@PMH@WR@QMH@WP@RMI@WK@SMI@WJ@TMJ@WL@(UNStatisctical Control ParametersUNVM Overall Mean#VO8P@ %CTB WMStandard Deviation (SD)#WO45@X %CTB XM2 SDsXO4E@Z DWYMUCL = Mean + 2 SD!YO̥[@2 DVDXZPLCL = Mean - 2 SD!ZQ /%7@Y DVDX [RRl\XcThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations \Y6]X-which could arise in this production process.]Y ^ZY _ZData_Y@DD 6@K5CCzD` YT0a Ybb Ybc Yd Ye Yf Yg Ybh Ybi l Y 0*m YIvn Yyto Yet Y 0u Y0v Ybw Y 0x Yy YbOz Yb{ Yb| Y} Y~ YO Y~ `ؑ@`2Causes of defects` Frequencya aProduct prices disputed~ a\@b*b!Product shipped by wrong priority~ bQ@c'cShipments to foreign locations~ cP@dd Miscellanous~ d>@e*e!Product shipped to wrong location~ e>@ffWrong product shipped~ f4@ggProduct returned~ g.@h hProduct did not perform~ h(@i2i[)Correction of incorrect prior adjustments~ i$@lMlDThis chart gives you an indication as to the major areas of customerlmLmCunsatisfaction for your company. With this information the companymnPnGcan highlight the problem areas and work on improving these areas whilenoonot hurting any other.o~ tܑ@ tu uZDatauYvv2Causes of defectsv FrequencywwIncoming components~ wb@x#xMounting machine alignment~ xP@yyIncomplete solder~ y=@zzOperator error~ z7@{({Improper sequence of components~ {1@|| Testing error~ |&@}}[ Faulty board~ }@ ~ 8 B<FC1F:5<Nedh7%>8?63D21J 2(  X  S A@?x\z v!]`  &A Page &P"P??3;3dk$F23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3O9'VS 3 bo MZ&43*&4% yF@M3O+& Q Causes'4% +BMZ3O;& Q  Frequency'4523  NM43" 44% Q@M03OG& Q  Pareto Chart'44 eee `X  S A@?w  ]`L  &A Page &P"PL??3:3d*x23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FA$| 3Os-] 3 bo&43*&4% G@M3O+& Q Causes'4% $QBMZ3O;& Q  Frequency'4523  NM43" 44% M@M03O?&Q  Pareto Chart'44eee ~v  <NMM?!!  !]`  "??3` `  ` . ` 5|` 5|` $=0PH 40( 3333f33 43d}{23 M NM4  3QQ ; Q ; Q3_4E4D$% M 3O&Q4$% M 3O& Q4FAZ i 3OM9 > 3 b#M&! M43*#M&! M! M4%  "M3O%&Q Month'4% "UMZ3O&Q :average cycle time in hours'4523  NM43" 44% }eM:3Oak& Q  Control Chart'44 ee  e xp  6NMM? !]`,  ",??3`  `  `  ` 0,(  ,B , 3 r 3D 1f11? K ]`3d23 M NM4 3QQ ;QQ3_4E4D $% M 3O&Q4$% M 3O& Q4FAY 3O: 3 b#M43*#M! M4% 2M3Ol& Q &Consecutive Weeks'4% \sMZ3OW& Q  Weekly average'4523  NM43" 44% SfM03O?& Q  Run Chart'44ee     e ~v  <NMM?&N 6]`0  "0??3` ` ` ` 3d23 M NM4  3QQ ;&0Q ;&0Q3_4E4D $% M 3O&Q4$% M 3O&Q4FAI` 3OU/ 3 b#M! M43*#M! M4%  uEM3O+&Q Weeks'4% LIMZ3O&Q 4average test performance'4523  NM43" 44% (JOM03Oe&Q  Control Chart'44 e  e  e ~v  <NMM?B Z]`  "??3` ` ` ` );` );3dDqz23 M NM4 3QQ ;CTQ ;CTQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3OW 3 b#M&! M43*#M&! M4% pTM3O &Q Weeks'4% =OMZ3O &Q (average cycle time'4523  NM43" 44% AiM:3Oie&Q  Control Chart'44e     e     e B   3 r 3D 1f11? ] `B   S ~ 3D8g f11?p8 N] `B   S ~ 3D8g f11? ] `B   3 r 3D81f11?N N] `XB   3 r 3D81f11? ] `PB  3 r 3D81f11?p ]`H>q@   dMbP?_*+%Y&A Page &P"P??U} $ } I} } } m} } $ (YT0YbYbYbYYYYb Yb Y Y Yb YbYYbYYYYxYYYYbOYbYbYYbYOYY YT0T~ @E Status quoEEEEEWaste~ Fp@ EEEE Lost business~ F@ FEFE Total cost#F|@ % FEFE Alternative 1FF Alternative 2 EFELease new regulator~ F@F New employee~ EFE Waste savings~ F@@F Waste savings~ Ep@FELost business savings~ F@@FLost business saving~ E @F  E net savings# Fing % F net savings# E@  %a F EFFEF~ @ E Status quo EEE  EWaste~ F@ EEE  E Lost business~ F@ FEEE Total cost#FL@ %  FEEE Alternative 1FF Alternative 2 EFELease new regulator~ FXF New employee~ EpFE Waste savings~ FX@F Waste savings~ E@FELost business savings~ F@@FLost business saving~ E@@FE net savings#F@@  %F net savings#Ep@ %aF~ @E Status quoEEEEEWaste~ F@ EEEE Lost business~ kp@ FEFE Total cost#kd@ % FEFE Alternative 1kF Alternative 2 EFELease new regulator~ kXF New employee~ FpFE Waste savings~ kp@F Waste savings~ k@@FELost business savings~ k@@FLost business saving~ k@@FE net savings#k@ %F net savings#k %aFEFFEFEFFEF EFmmB] X7:BXVids7:BXVids7:BXVids!YT0#Yb$Yb&Yb'Y!Z!QChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1!mm~ #@#$6$-$~ &@&'''Pz"V"> @   dMbP?_*+%&A Page &P"P??meU/T0bbbProblems11.49 to 11.51 'Individual or Group assignment~ @ <&5,T0-b.b ,a)O,FDoes not address standby patients if the patient makes the appointment -b)3-*Highlights flows which may not be logical. .c) . (bF"@13 !( qt !^ N 3#  (] 3`  S ~ 3 vd @@1f11?N]`  <Prepare appointment book<`   c ܣ 3 vd @@1f11?X]`ܣ" <Open appointment book<W l\ N # R] `#B   f 3|d @@1?N]`$  s @ 3 vd @ @1f11?F ]`@% &<'Is appointment on shore or aboard ship<z &B  # l 3D81f11?]`d'B  # l 3D@1f11?]`(B   # l 3D@1f11?!!] `)B  B # l 3D81f11?  ] `<+B   C x 3D81f11?x] `,   # l 381f11?T] `.  < aboard ship<%    c  3 vd @@1f11?] `d/ '<(Inform patient to call xxx-xxxx by 3 pm< 'B  C x 3D81f11?!.!F]`0  # ll 381f11? ?']`l2 < on shore<   c  3 vd @@1f11?I[k]`3  <!Issue next available appointment<s B  # l 3D81f11?cZZ]`t5B  # l 3D81f11?aW{W]`6B  # l 3D81f11?gZZ]`8B  # l 3D81f11?eWW]`L9B  3 r 3D81f11?bZZ]`:  c H 3 vd @@1f11?Mo]`H; *<+Remind patient to call 24 hours in advance< *l\  # ] `t=B  # l 3|d @@1?]`H>    3 vd @ @1f11?]`? $<%Did patient call 24 hours in advance<q $B  # l 3D81f11?m]`(AB  # l 3D81f11?g]`pBB  3 r 3D81f11?q]`CB  C x 3D81f11?0]`E  # l8 381f11?(]`8F <no<    c t 3 vd @@1f11?8] `tG 6<7Cancel appointment and give appointment to new patient< 6B ! C x 3D81f11?]!`xI " # lħ 381f11?]"`ħK <yes< B $ # l 3|d @@1?P]$`XL %   3 vd @ @1f11? I]%`M $<%Does patient show up for appointment<y $l\ O (# O] (`8OB &  f 3|d @@1?O]&` P '  x 3 vd @ @1f11? H]'`xTQ $<%Does patient show up for appointment<y $B ) C x 3D81f11?)2)])`R * # lȨ 381f11?2"]*`ȨT <no<  + c  3 vd @@1f11?>D]+`U 1<2mark appoint book "failure: patient did not show"< 1 , c @ 3 vd @@1f11?AY{],`@dW $<%place standby patient in appointment< $ - c | 3 vd @@1f11?C]-`|X *<+issue failure report to commanding officer< *B .B C x 3D81f11?FZ].`ZB /B C x 3D81f11?y]/`,\<B 0B C x 3D81f11?++]0`]< 1 # l 381f11?!]1`\_< <yes< < 2 c 0 3 vd @@1f11?F]2`0`< "<#mark appoint book "patient showed"< ">@    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ d,,@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } I} m} $} } $ CYT0Yb@bYYYYYb Yb Yb Y Y YwYYYYYw0Yb~ @ a)  PTrip. Sea Quill2Neptune2OrcasM?nc@`c@@b@M@na@a@c@M@n@b@b@d@M@nc@ d@c@M@nc@@a@f@  M@n d@@e@ f@  M@nd@b@g@  M @n@g@c@`e@  M"@ne@c@f@  M$@n`f@Ea@E g@oooooooo"XTarget control parameters ZZZZ Target MeanYb@Yb@Yb@ZUCL = Yf@Yf@Yf@ZLCL =Y@`@Y@`@Y@`@*h )W,,,,,,,,,,64/,YT0-Yb.Yb/Y0Y1Y2Y3Yb,sCompany  ,sA ,sB ,sC-Production method -MJIT -MJIT-M Traditional. Sales revenue~ .pM.pgA.ppܱA/No. of employees/q@q @q@0Cost of goods sold0pi:pb0pVA1Inventories (average)1phUAp̿iA1p`:A2sCompany  2sA 2sB 2sC3Sales per employee!3pAer D.D/!3pqqAB D.D/!3p'u_[A3 D.D/?VL9GJ?AYT0BYbAsCompany  AsA AsB AsCBInventory turnover!BrGp}E@3 D0D1!Br>@3 D0D1!Brksx{6@B D0D1?P ( @A@A  p  6NMM?P-*C]`  "??3` Z!` Z"@ l3d23 M NM4  3Q:  Sea QuillQ ; QQ3_4E4  3Q: NeptuneQ ; QQ3_4E4  3Q: OrcasQ ; QQ3_ MM   d4E4D $%  M 3O&!Q4$%  M 3O&"Q4FA 3O:T 3 b#M! M43*Y@#M! M4523  NM43"  3O %  M3OQ44444 eec@`c@@b@a@a@c@@b@b@d@c@ d@c@c@@a@f@ d@@e@ f@d@b@g@@g@c@`e@e@c@f@ `f@ a@  g@e xp  6NMM?r4@N]`x  "x??3` Z#` Z$A3dZ23 M NM4 3Q:3 (Sales per employeeQ ;33Q ;22Q3_4E4D$% M 3O&#Q4$% M 3O&$Q4FA8 3O_ w 3 b#M43*#M! M4523  NM43" 44% kp_M:3OwQ'44eee xp  6NMM?xCOY]`  "??3` Z%` Z&A3d23 M NM4 3Q:B (Inventory turnoverQ ;BBQ ;AAQ3_4E4D $% M 3O&%Q4$% M 3O&&Q4FA8= 3O_w 3 b#M43*#M! M4523  NM43" 44% L_M#3OhQ'44eee   >7@225   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@   dMbP?_*+%&A Page &P"P??oU>@ SummaryInformation(QDocumentSummaryInformation8|_985961284YKT FG: ڎG: Ole seltoelMicrosoft Excel@4"@;3ŀ ՜.+,D՜.+, PXh px eNoneCh  exercise1 exercise2 problems problems2Sheet5Sheet6Sheet7Sheet8Sheet9Sheet10Sheet11Sheet12Sheet13Sheet14Sheet15Sheet16Chart4  WorksheetsCharts 6> _PID_GUIDAN{4F69799E-ECD4-11D2-A66D-00600811F024} FMicrosoft Excel ChartBiff8Excel.Sheet.89q Oh+'0HCompObjSVbObjInfoWorkbookUW {SummaryInformation(X                          ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r u v w f 5 { | } ~  Ba=" 4@=x8X1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1OArial1Arial1Arial11Arial1Arial1Arial1Arial1'Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1Arial1Arial1JArial1JArial1Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.0% 0.00000000 0.0000000 0.000000 0.00000 0.0000 0.0000.04/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)A<_("$"* #,##0.000_);_("$"* \(#,##0.000\);_("$"* "-"??_);_(@_)C>_("$"* #,##0.0000_);_("$"* \(#,##0.0000\);_("$"* "-"??_);_(@_)83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)                + ) , *       # #  (@@  (@ @  (@  (@  (@  (@ &8@ &8  (@ ! ,@@ ! , @  A (@ ! ,@ ! ,  A #8@  ,@  A ,@@ (8@ @ (8@  (8@ (8@ (8@ (8@   ( (8 ! ,@ @  A(8@ @ !(<@ @ ! ,@  A(8@ !(<@  A (@  A ,@ ! ,@  A ,@ #8@ ! ,`@  A ,`@ #8@  ,`@   ,`@    ( ! , "8@@  ( @ ! ,@ ! ,` #8@  , " &8@  ,@ "8  ,@ &8   !  ,@ &8  ,@ !8  , "8 ( #8  ,   ,  A ,  A(8@@  A(8@  A (@  A ,@  A ,@  A ,`@ (8  A(8  A (  ,@  ,`@  ,  ,@ !  ,@ "8    "X 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\Q2Chart3!7 exercise1 exercise2problemsP problems28pSheet50qSheet6(rSheet7 sSheet8tSheet9uSheet10vSheet11wSheet12wSheet13xSheet14ySheet15zSheet16$x8G4 p0e0e 3   8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@   Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcas Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parametersCompany ABCProduction methodJIT Traditional Sales revenueNo. of employeesCost of goods soldInventories (average)Sales per employeeInventory turnover "tZa0dB/F,1Av !!st/! ly"T# A$T ?d$ /W& M_|' /(9Ι)E*7;++/Y,,'4=-bC 0wT0bb4bgYt/ 0wT0b0(1 bTA?EuTb\bt/TS0bt00bXwbbl0n00b 000bbb0bXwLbblA_BA?08n0bXwt/t/AXw@408nUhb=dbXw@Ub]@4]pXw0 p0wT0   b*Wp0sT004b`1<14!1 C0{T00sT0`4/Pb4/XbX010{T0dbtb0{T0b|b00sT00sT0vV00sT00{T0b0$bTb00b$620$0b10/0b0Pb=bnx0 Exercises11.30a)Classifcation of itemsCategoryMaterials inspection Appraisal  "papDnal ??ee3` Z'` Z(7?3d23 M NM4 3Q:3 (Sales per employeeQ ;33Q ;22Q3_4E4D$% M 3O&'Q4$% M 3O&(Q4FA cn 3Oc M 3 b#M43*#M! M4523  NM43" 44% pqM:3OwQ'44e A B CeAqqA'u_[Ae> 'u_   dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } m } m} $ } m } $ } m}  }  } $  Frequency  YT0 b@ Yb Y Y Y Y Yb Yb Y Y 0* YSl Yre Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y  T0T * db Exercises11.30 a)Classifcation of itemsCategory Materials inspection Appraisal ScrapInternal Failure Employee training Prevention Returned goodsExternal Failures  # Finished goods inspections  Appraisal  ' Processing customer complaints External Failures  b) Cost of Quality Report   Amounts    % of Sales!Sales"~ #@wA!$? DDPrevention activities %&' Employee training%d@&d@!'r ? DDAppraisal activities %&'" Materials inspection~ %d@ &' FG inspections~ %L@#&@ %la!'2Tv? DD$Internal failure activities %&' Scrap%@&@!'h$W? DD$External failure activities %&' Returned goods~ %p@ &') Process customer complaints~ %@@#&|@ %la!'? DD(total#)^@ %!*Q? DD~ @Product or Service#+Customer-quality attribute $(a) Tuxedo for a bridegroom:,1Style, material, cost, timeliness on accessiblity (b) Microwave oven(,Speed, favor of food, useablity /-&(c) Accounting course at an university8,/Knowledge acheived, grade, quality of professor @ D($!POGMQUaBCY<h;LB\BFr ^~c dT0! b" db% Y& ' Y( Y) Yb* b+ Y,  0*. YSl/ re0 Ye1 Y 02 Y03 Yb4 Y 06 Y7 YbO8 Yb9 Yb: Y; Y< YO= Y> Y? YT0T & (d) Cruise on a Princess ship/ ,&Food, "bumpiness", entertainment, etc.!!(e) Frozen dinner#!,Taste, perishability, etc."0".'(f) Tax return prepared by professional>"/5accuracy, amount of refund/reduction to tax liability~ %@ %&&Product or Service#&+Customer-quality attribute''(a) Personal computer',(#((b) Television programming(,)')-(c) Meals in a fine restaurant),*8*0/(d) Student study guides for an accounting text*,++(e) In-line skates+,,2,.)(f) Legal representation in traffic court,/~ .@ .//Product or Service#/+Customer-quality attribute0$0(a) Personal computer mouse0,1)1 (b) Portable compact disc player1,22-(c) Checking account2,3'30(d) Taxi ride through New York3,44.(e) Personal clothing4/~ 6@ 6 7a) 788Classifcation of items8Category99Process inspection9 Appraisal::Scrap:Internal Failure;;Quality training; Prevention<<Warranty repairs<External Failures==Testing equipment= Appraisal>>Customer complaints>External Failures??Rework?Internal Failure< gOP6;?P3JP<A5?6B?9>E>H@ YT0A YbB YbC YD YE F YG b@H YbI YJ Y 0*K hSl L hreM YeN Y 0O Y0P YbQ h 0R hS YbOT YbU hb V hW YX YOY h Z h[ YT0T\ Y*] Yb^ YT0_ Y!@Preventative maintenance@ Prevention@AMaterials inspectionA AppraisalAB Field testingB AppraisalBC1D b) and c)DE2Types of costsE2 Yr 1 AmountsE3As a % of SalesE3 Yr 2 AmountsE3As a % of SalesEfFSales~ F4(BA!F5? DFDF~ F6@A!F`?F DFDFFgG789agH PreventionH7:7bhI Quality training~ I7+A!I;ڌn`?F DIDF~ I7@!IcA)A?Y DIDFI_'J Preventative maintenance~ J<zA!J=AzU6?I DJDF~ J<1@!Jd־a?I DJDFJ_K>Total prevention#K? SAQ %IJla!K@$We?K DKDF#K?@w AQ %IJla!Ke/袋.?Q DKDFK_L AppraisalL7;7c_!M Process inspection~ M7@!M;#>֕{?P DMDF~ M7\@!McMj~G?P DMDFM_#N Materials inspection~ N7@!N;d ?*?M DNDF~ N7p@!NcXxeW?M DNDFN_O Field testing~ O7@!O;2⤣?J DODF~ O7F@!Ocͱ۬?J DODFO_P P Testing equipment~ P<@!P=AA?O DPDF~ P<@!PdJyJ?O DPDFP_ QQ>Total appraisal#Q? AU %MPL!Q@?N DQDF#Q?AU %MPla!Qe\X?N DQDFQ_ RRInternal failureR7;7c_ SS Scrap~ S7@!S;E~?U DSDF~ S7@!Sc^݅o?Q DSDFS_ TT Rework~ T<A!T=Zeñ?S DTDF~ T<@A!TdoX?S DTDFT_ UU>Total internal failure#U?AY %ST!U@QtB?Q DUDF#U?`AY %ST!Ue`a+Iŷ?T DUDFU_ VVExternal failureV7;7c_ W W Warranty repairs ~ W7@!W;p ?T DWDF~ W7p@!WcXxeW?U DWDFW_ X"X Customer complaints~ X<X@!X=4g?W DXDF~ X<@!Xdj?W DXDFX_ YYATotal external failure#YBU@Z %WX!YC|Ӭ?X DYDF#YB@Z %WX!YeV1i?X DYDFY_ ZZ\Total costs of quality-Z])AZDKDQDUDY!Z^@*?W DZDF-Z]'AZDKDQDUDY!Z^C v?K DZDFZ_ [\]^]__ \\]^]__ ]D  ^c)^Cost of Quality Report^^Cost of Quality Report ^ __Year 1 Amounts_ _ % of Sales __Year 2 Amounts_ _  % of SalesD7lNIB*+*AAw` YT0a Ybb Ybc Yd Ye Yf Yg Ybh Ybi Yj Y 0*k YSll Yrem Yen Y 0o Y0q Ybr Y 0s Yt YbOu Ybv Ybw Yx Yy YOz Y{ Y| YT0T} Y* b`!Sales`"~ `#(BA!`$?Y D`D```!Sales`"~ `#@A!` $?k D`D`aPrevention activitiesa%&'aPrevention activities a%&' bE Quality training~ b%+A b&'bE Quality training~ b%@ b&' 'cE Preventative maintenance~ c%zA#c& SAc %bcla!c'$We?h DcD`c'cE Preventative maintenance~ c%1@#c&@w Ac %bcla!c '/袋.?c DcD`dAppraisal activitiesd%&'dAppraisal activities d%&' !eE Process inspection~ e%@ e&'!eE Process inspection~ e%@ e&' #fE Materials inspection~ f%@ f&'#fE Materials inspection~ f%p@ f&' gE Field testing~ g%@ g&'gE Field testing~ g%F@ g&'  hE Testing equipment~ h%@#h& Ah %ehL!h'? DhD`h hE Testing equipment~ h%@#h& Ah %ehla!h 'Gz?c DhD`$iInternal failure activitiesi%&'$iInternal failure activities i%&' jE Scrap~ j%@ j&'jE Scrap~ j%@ j&' kE Rework~ k%A#k&Ak %jk!k'QtB?n DkD`kkE Rework~ k%@A#k&`An %jk!k '`a+Iŷ?` DkD`$lEExternal failure activitiesl%&'$lEExternal failure activities l%&'  mE Warranty repairs ~ m%@ m&' mE Warranty repairs ~ m%p@ m&' "nE Customer complaints~ n%X@#n&U@o %mnla!n'|Ӭ?` DnD`n"nE Customer complaints~ n%@#n&@o %mnla!n 'V1i?k DnD`o(totalo#o))Ao %bn!o*@*?n DoD`oo(totalo#o)~'Ao %bn!o *ād?n DoD`~ q@q ra)rssClassifcation of itemssCategorysttProcess inspectiont AppraisaltuuScrapuInternal FailureuvvQuality trainingv PreventionvwwWarranty repairswExternal FailureswxxTesting equipmentx AppraisalxyyCustomer complaintsyExternal FailuresyzzReworkzInternal Failurez{!{Preventative maintenance{ Prevention{||Materials inspection| Appraisal|}} Field testing} Appraisal} b)2Types of costs2 Yr 1 Costs3As a % of Sales3 Yr 2 Costs3As a % of Sales3Total as a % of Sales@ Dfdzrjr $%TQKPWPZLXSL YT0 Yb Yb Y Y h  h Yb Yb Y Y 0* hSl  hre Ye Y 0 h0  hb Y 0 Y hbo hb Yb Y Y YO Y Y YT0T Y* Yb YT0 YSales~ 4@=A!5?k DD~ 6:A!5? DD/5?DDDD78988 Prevention7:7:: Quality training~ 7IA!;n~ ? DD~ 7@!;.袋? DD/;2!S?DDDD' Preventative maintenance~ <^@!=AzU6? DD~ <@!=־a? DD/=S2!S?DDDD>Total#?@<A %L!@__? DD#?@A %la!@T<%S? DD/@>.¾?DDDD Appraisal7;7;;! Process inspection~ 7@!;#>֕{? DD~ 7L@!;tE]t? DD/;  ?DDDD# Materials inspection~ 7d@!;d ?*? DD~ 7@!;־a? DD/;c1Ƙ?DDDD Field testing~ 7O@!;? DD~ 7+@!;̬? DD/;,?DDDD  Testing equipment~ <X@!=AA? DD~ <X@!=JyJ? DD/=HԞ?DDDD>Total#?@A %la!@I? DD#?d A %la!@A)A? DD/@ л?DDDDInternal failure7;7;; Scrap~ 7@!;E~? DD~ 7F@!; O ? DD/; i?DDDD Rework~ <A!=Zeñ? DD~ <A!=oX? DD/=8I?DDDD>Total#?hA %!@QtB? DD#?`A %!@S<%ȷ? DD/@eZ?DDDDExternal failure7;7;;   Warranty repairs ~ 7@!;ZeÑ? DD~ 7@!;־a? DD/;=ѓ?DDDD  " Customer complaints~ <@!=? DD~ <@!=j? DD/=]ɵ\?DDDD  ATotal#B@ %!Cj򸳄? DD#B@ %!@y/? DD/@p ?DDDD  Total costs of quality-1xn$ADDDD!'0J5y?K DD-1"ADDDD!'vc9v? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@=A!$? DD!Sales"~ #:A! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %IA &'E Quality training~ %@ &' 'E Preventative maintenance~ %^@#&@<A %la!'__? DD'E Preventative maintenance~ %@#&@A %la! 'T<%S? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %d@ &'#E Materials inspection~ %@ &' E Field testing~ %O@ &'E Field testing~ %+@ &'  E Testing equipment~ %X@#&@A %la!'I? DD E Testing equipment~ %X@#&d A %la! 'A)A? DDDl+*1Awpn YT0 Yb Yb Y Y Y Y Yb Yb Y Y 0* YSl Yre Ye Y 0 Y0 Yb Y 0 Y YbO b Yb Y Y YO Y h  hT0T Y*$Internal failure activities%&'$Internal failure activities %&' E Scrap~ %@ &'E Scrap~ %F@ &' E Rework~ %A#&hA %!'QtB? DDE Rework~ %A#&`A %! 'S<%ȷ? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %@ &' "E Customer complaints~ %@#&@ %la!'j򸳄? DD"E Customer complaints~ %@#&@ %la! 'y/? DD(total#)xn$A %!*0J5y? DD(total#)"A %! *vc9v? DD~ @  a) Classifcation of itemsCategory Process inspection Appraisal ScrapInternal Failure Quality training Prevention Warranty repairsExternal Failures Testing equipment AppraisalCustomer complaintsExternal FailuresReworkInternal Failure!Preventative maintenance PreventionMaterials inspection Appraisal Field testing Appraisal b)2Types of costs2 Yr 1 Costs3As a % of Sales3 Yr 2 Costs3As a % of Sales3Total as a % of SalesSales~ 4@MA!5? DD~ 6JA!5? DD/5?DDDD78988 Prevention7:7:: Quality training~ iA!;X? DD~ i A!;? DD/;B!?DDDD' Preventative maintenance~ i A!;/? DD~ iA!;־a? DD/;?DDDD>Total#j A %L!@I$I$? DD#jA %la!@k߰ ? DD/@Pݾ?KDDDD Appraisali;i;;! Process inspection~ i@!;#>֕{? DD~ iL@!;tE]t? DD/;  ?DDDD>P0|t|*+ZWQV]PZLXSL54 YT0 Yb Yb h h Y Y hb  hb Y Y 0* hSl  hre Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y Y YT0T Y* Yb YT0# Materials inspection~ k@!;۶m۶m? DD~ iO@!;E]tѕ? DD/;c1Ƙ?DDDD   Field testing~ iOA!;? DD~ ijA!;]tE? DD/;X`?DDDD    Testing equipment~ l@!=Sr ? DD~ l@!=袋.? DD/=~駟?DDDD  >Total#j1A %la!@?B+)? DD#jA %la!@.袋? DD/@|uW?DDDD  Internal failurei;i;;  Scrap~ i @!;C~? DD~ ie@!;!4B? DD/;7i6?DDDD   Rework~ lA!=Zeñ? DD~ lA!=]tE]? DD/=?DDDD  >Total#j\A %!@2⤳? DD#j`z A %!@_>^? DD/@q?DDDD  External failurei;i;;   Warranty repairs ~ i@!;$I$I? DD~ iO@!;E]tѕ? DD/;O??DDDD  " Customer complaints~ l@!=jOd ?? DD~ lw@!=׈? DD/=+[E+?DDDD  ATotal#j@@ %!CGL{"? DD#j@ %!@,ʢ? DD/@U PŠ?DDDD  Total costs of quality-1|e4ADDDD!'pC? DD-1}1ADDDD!'Xxe? DD  c)Cost of Quality ReportCost of Quality Report  Year 1 Amounts  % of Sales Year 2 Amounts   % of Sales!Sales"~ #@MA!$? DD!Sales"~ #JA! $? DDPrevention activities%&'Prevention activities %&' E Quality training~ %A &'E Quality training~ % A &' 'E Preventative maintenance~ % A#& A %la!'I$I$? DD'E Preventative maintenance~ %A#&A %la! 'k߰ ? DDAppraisal activities%&'Appraisal activities %&' !E Process inspection~ %@ &'!E Process inspection~ %L@ &' #E Materials inspection~ %@ &'#E Materials inspection~ %O@ &' E Field testing~ %OA &'E Field testing~ %jA &'  E Testing equipment~ %@#&1A %L!'?B+)? DD E Testing equipment~ %@#&A %la! '.袋? DD$Internal failure activities%&'$Internal failure activities %&' E Scrap~ % @ &'E Scrap~ %e@ &' E Rework~ %A#&\A %!'2⤳? DDE Rework~ %A#&`z A %! '_>^? DD$EExternal failure activities%&'$EExternal failure activities %&'  E Warranty repairs ~ %@ &' E Warranty repairs ~ %O@ &' "E Customer complaints~ %@#&@@ %la!'GL{"? DD"E Customer complaints~ %w@#&@ %la! ',ʢ? DD(total#)|e4A %la!*pC? DD(total#)}1A %! *Xxe? DDBXAAwfdzrjr  YT0 Yb Yb Y Y h  h hb  hb Y  0* YSl Yre Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y Y YT0T Y* Yb YT0~ đ@ Prevention Category GCostH& Design engineering~ %@&( Supplier evaluations~ % |@&) Equipment maintenance~ F@&$ Quality training~ I@@#J @ %laAppraisal Category %&# Product testing~ %@J@DKTotal#LD@h %la~ ȑ@ Data  2Week!.Avg. cycle time in hoursM?@M@@M@@M@@M@@M@@M@{@M @@M"@@M$@$@M&@@M(@-@M*@Y@M,@@M.@9@M0@@M1@@M2@`@(NStatisctical Control Parameters NM Overall Mean#O88`@ %BhoursBlXELNOg7^M-J**** : YT0 Yb Yb Y Y Y Y Yb Yb    Y 0*  YSl  Yre  Ye Y 0 Y0 Yb Y 0 Y YbO Yb Yb Y Y YO Y Y YT0T Y* Yb YT0 MStandard Deviation (SD)#O;U 0@ %B hoursM2 SDsO;U @@ DhoursMUCL = Mean + 2 SD!O8;Ad@ DDhoursPLCL = Mean - 2 SD!QS~mW@ DDhoursRR^SUThis chart depicts the variation of the production process for these storage devices. ScTZThe company would use this information to benchmark it against targets or expected amounts M~ ̑@ M  PMonth$ .Average cycle-time in hours   MJanuary~ U_@   MFebruary~ Ue@   MMarch~ Upb@   MApril~ U@X@  MMay~ U@ MJune~ U`@ MJuly~ Ul@MAugust~ Uc@M September~ Ue@MOctober~ U\@MNovember~ U@a@"VTarget Control Parameters VM Target Mean~ Oa@MUCL = ~ Od@PLCL =~ Q^@ MO PQ hours hours hours MBXgQ__zN674423)+.,-40+*   YT0! Yb" Yb% & Y' Y( Y) Yb* Yb+ Y, Y 0*- YSl. Yre/ Ye0 Y 01 Y02 Yb3 Y 04 Y5 YbO6 Yb7 Yb8 Y9 Y: YO= Y> Y? YT0T c ZThis chart indicates that the firm is not performing to their target levels. The mean of  !d![performance is not far off, but the varibility of the production cycle is much greater than!"`"Wthey targeted adding a high degree of uncertainty for management about their processes."%11.40 %PWeek!%.Average test performance&&MB@U@e@''MB@U@e@((MC@U@e@))MC@Ud@**MD@Ud@++MD@Uk@,,ME@Ua@--ME@Ua@..MF@U@//MF@U@j@0MG@U^@'1NStatistical Control Parameters1N2M Overall Mean#2Ok߰ ?3 %&0B 3MStandard Deviation (SD)#3O4Qٝx?4 %&0B 4M2 SDs4O4Qٝx?6 D35MUCL = Mean + 2 SD!5O t@ D2D46PLCL = Mean - 2 SD!6Qua:2?5 D2D4"7VTarget Control Parameters7V8M Target Mean~ 8O?9MUCL = ~ 9O@j@:PLCL = ~ :Q^@W=NThis chart indicates that the average test runs a little bit longer than what =]>Tthe desired result is, though the variations in the data are very close in line with>?desired amounts.?<G{|xH 5@K5CC0&!!ekB T0C YbD YbE YF YG YH YI YbJ YbK YL Y 0*M YSlN YreO YeP Y 0Q Y0R YbS Y 0T YU YbOV YbW YbX YY YZ YO[ Y\ Y] YT0T^ Y*_ Yb~ Bԑ@ BPWeek!B.Average test performanceCCMA@WK@DDMB@W@@EEMB@W@W@FFMC@WT@GGMC@WH@HHMD@W@R@IIMD@WV@JJME@WF@KKME@W@Q@LLMF@WB@MMMF@W@Y@NNMG@WZ@OOMG@W@V@PMH@WR@QMH@WP@RMI@WK@SMI@WJ@TMJ@WL@(UNStatisctical Control ParametersUNVM Overall Mean#VO8P@ %CTB WMStandard Deviation (SD)#WO45@X %CTB XM2 SDsXO4E@Z DWYMUCL = Mean + 2 SD!YO̥[@2 DVDXZPLCL = Mean - 2 SD!ZQ /%7@Y DVDX [RRl\XcThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations \Y6]X-which could arise in this production process.]Y ^ZY _ZData_Y@DD 6@K5CCzD` YT0a Ybb Ybc Yd Ye Yf Yg Ybh Ybi l Y 0*m YSln Yreo Yet Y 0u Y0v Ybw Y 0x Yy YbOz Yb{ Yb| Y} Y~ YO Y~ `ؑ@`2Causes of defects` Frequencya aProduct prices disputed~ a\@b*b!Product shipped by wrong priority~ bQ@c'cShipments to foreign locations~ cP@dd Miscellanous~ d>@e*e!Product shipped to wrong location~ e>@ffWrong product shipped~ f4@ggProduct returned~ g.@h hProduct did not perform~ h(@i2i[)Correction of incorrect prior adjustments~ i$@lMlDThis chart gives you an indication as to the major areas of customerlmLmCunsatisfaction for your company. With this information the companymnPnGcan highlight the problem areas and work on improving these areas whilenoonot hurting any other.o~ tܑ@ tu uZDatauYvv2Causes of defectsv FrequencywwIncoming components~ wb@x#xMounting machine alignment~ xP@yyIncomplete solder~ y=@zzOperator error~ z7@{({Improper sequence of components~ {1@|| Testing error~ |&@}}[ Faulty board~ }@ ~ 8 B<FC1F:5<Nedh7%>8?63D21J 2(  X  S A@?x\z v!]`  &A Page &P"P??3;3dk$F23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3O9'VS 3 bo MZ&43*&4% yF@M3O+& Q Causes'4% +BMZ3O;& Q  Frequency'4523  NM43" 44% Q@M03OG& Q  Pareto Chart'44 eee `X  S A@?w  ]`L  &A Page &P"PL??3:3d*x23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FA$| 3Os-] 3 bo&43*&4% G@M3O+& Q Causes'4% $QBMZ3O;& Q  Frequency'4523  NM43" 44% M@M03O?&Q  Pareto Chart'44eee ~v  <NMM?!!  !]`  "??3` `  ` . ` 5|` 5|` $=0PH 40( 3333f33 43d}{23 M NM4  3QQ ; Q ; Q3_4E4D$% M 3O&Q4$% M 3O& Q4FAZ i 3OM9 > 3 b#M&! M43*#M&! M! M4%  "M3O%&Q Month'4% "UMZ3O&Q :average cycle time in hours'4523  NM43" 44% }eM:3Oak& Q  Control Chart'44 ee  e xp  6NMM? !]`,  ",??3`  `  `  ` 0,(  ,B , 3 r 3D 1f11? K ]`3d23 M NM4 3QQ ;QQ3_4E4D $% M 3O&Q4$% M 3O& Q4FAY 3O: 3 b#M43*#M! M4% 2M3Ol& Q &Consecutive Weeks'4% \sMZ3OW& Q  Weekly average'4523  NM43" 44% SfM03O?& Q  Run Chart'44ee     e ~v  <NMM?&N 6]`0  "0??3` ` ` ` 3d23 M NM4  3QQ ;&0Q ;&0Q3_4E4D $% M 3O&Q4$% M 3O&Q4FAI` 3OU/ 3 b#M! M43*#M! M4%  uEM3O+&Q Weeks'4% LIMZ3O&Q 4average test performance'4523  NM43" 44% (JOM03Oe&Q  Control Chart'44 e  e  e ~v  <NMM?B Z]`  "??3` ` ` ` );` );3dDqz23 M NM4 3QQ ;CTQ ;CTQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3OW 3 b#M&! M43*#M&! M4% pTM3O &Q Weeks'4% =OMZ3O &Q (average cycle time'4523  NM43" 44% AiM:3Oie&Q  Control Chart'44e     e     e B   3 r 3D 1f11? ] `B   S ~ 3D8g f11?p8 N] `B   S ~ 3D8g f11? ] `B   3 r 3D81f11?N N] `XB   3 r 3D81f11? ] `PB  3 r 3D81f11?p ]`H>q@   dMbP?_*+%Y&A Page &P"P??U} $ } I} } } m} } $ (YT0YbYbYbYYYYb Yb Y Y Yb YbYYbYYYYxYYYYbOYbYbYYbYOYY YT0T~ @E Status quoEEEEEWaste~ Fp@ EEEE Lost business~ F@ FEFE Total cost#F|@ % FEFE Alternative 1FF Alternative 2 EFELease new regulator~ F@F New employee~ EFE Waste savings~ F@@F Waste savings~ Ep@FELost business savings~ F@@FLost business saving~ E @F  E net savings# Fing % F net savings# E@  %a F EFFEF~ @ E Status quo EEE  EWaste~ F@ EEE  E Lost business~ F@ FEEE Total cost#FL@ %  FEEE Alternative 1FF Alternative 2 EFELease new regulator~ FXF New employee~ EpFE Waste savings~ FX@F Waste savings~ E@FELost business savings~ F@@FLost business saving~ E@@FE net savings#F@@  %F net savings#Ep@ %aF~ @E Status quoEEEEEWaste~ F@ EEEE Lost business~ kp@ FEFE Total cost#kd@ % FEFE Alternative 1kF Alternative 2 EFELease new regulator~ kXF New employee~ FpFE Waste savings~ kp@F Waste savings~ k@@FELost business savings~ k@@FLost business saving~ k@@FE net savings#k@ %F net savings#k %aFEFFEFEFFEF EFmmB] X7:BXVids7:BXVids7:BXVids!YT0#Yb$Yb&Yb'Y!Z!QChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1!mm~ #@#$6$-$~ &@&'''Pz"V"> @   dMbP?_*+%&A Page &P"P??meU/T0bbbProblems11.49 to 11.51 'Individual or Group assignment~ @ <&5,T0-b.b ,a)O,FDoes not address standby patients if the patient makes the appointment -b)3-*Highlights flows which may not be logical. .c) . (bF"@13 !( qt !^ N 3#  (] 3`  S ~ 3 vd @@1f11?N]`  <Prepare appointment book<`   c ܣ 3 vd @@1f11?X]`ܣ" <Open appointment book<W l\ N # R] `#B   f 3|d @@1?N]`$  s @ 3 vd @ @1f11?F ]`@% &<'Is appointment on shore or aboard ship<z &B  # l 3D81f11?]`d'B  # l 3D@1f11?]`(B   # l 3D@1f11?!!] `)B  B # l 3D81f11?  ] `<+B   C x 3D81f11?x] `,   # l 381f11?T] `.  < aboard ship<%    c  3 vd @@1f11?] `d/ '<(Inform patient to call xxx-xxxx by 3 pm< 'B  C x 3D81f11?!.!F]`0  # ll 381f11? ?']`l2 < on shore<   c  3 vd @@1f11?I[k]`3  <!Issue next available appointment<s B  # l 3D81f11?cZZ]`t5B  # l 3D81f11?aW{W]`6B  # l 3D81f11?gZZ]`8B  # l 3D81f11?eWW]`L9B  3 r 3D81f11?bZZ]`:  c H 3 vd @@1f11?Mo]`H; *<+Remind patient to call 24 hours in advance< *l\  # ] `t=B  # l 3|d @@1?]`H>    3 vd @ @1f11?]`? $<%Did patient call 24 hours in advance<q $B  # l 3D81f11?m]`(AB  # l 3D81f11?g]`pBB  3 r 3D81f11?q]`CB  C x 3D81f11?0]`E  # l8 381f11?(]`8F <no<    c t 3 vd @@1f11?8] `tG 6<7Cancel appointment and give appointment to new patient< 6B ! C x 3D81f11?]!`xI " # lħ 381f11?]"`ħK <yes< B $ # l 3|d @@1?P]$`XL %   3 vd @ @1f11? I]%`M $<%Does patient show up for appointment<y $l\ O (# O] (`8OB &  f 3|d @@1?O]&` P '  x 3 vd @ @1f11? H]'`xTQ $<%Does patient show up for appointment<y $B ) C x 3D81f11?)2)])`R * # lȨ 381f11?2"]*`ȨT <no<  + c  3 vd @@1f11?>D]+`U 1<2mark appoint book "failure: patient did not show"< 1 , c @ 3 vd @@1f11?AY{],`@dW $<%place standby patient in appointment< $ - c | 3 vd @@1f11?C]-`|X *<+issue failure report to commanding officer< *B .B C x 3D81f11?FZ].`ZB /B C x 3D81f11?y]/`,\<B 0B C x 3D81f11?++]0`]< 1 # l 381f11?!]1`\_< <yes< < 2 c 0 3 vd @@1f11?F]2`0`< "<#mark appoint book "patient showed"< ">@    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ d,,@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } I} m} $} } $ CYT0Yb@bYYYYYb Yb Yb Y Y YwYYYYYw0Yb~ @ a)  PTrip. Sea Quill2Neptune2OrcasM?nc@`c@@b@M@na@a@c@M@n@b@b@d@M@nc@ d@c@M@nc@@a@f@  M@n d@@e@ f@  M@nd@b@g@  M @n@g@c@`e@  M"@ne@c@f@  M$@n`f@Ea@E g@oooooooo"XTarget control parameters ZZZZ Target MeanYb@Yb@Yb@ZUCL = Yf@Yf@Yf@ZLCL =Y@`@Y@`@Y@`@*h )W,,,,,,,,,,64/,YT0-Yb.Yb/Y0Y1Y2Y3Yb,sCompany  ,sA ,sB ,sC-Production method -MJIT -MJIT-M Traditional. Sales revenue~ .pM.pgA.ppܱA/No. of employees/q@q @q@0Cost of goods sold0pi:pb0pVA1Inventories (average)1phUAp̿iA1p`:A2sCompany  2sA 2sB 2sC3Sales per employee!3pAer D.D/!3pqqAB D.D/!3p'u_[A3 D.D/?VL9GJ?AYT0BYbAsCompany  AsA AsB AsCBInventory turnover!BrGp}E@3 D0D1!Br>@3 D0D1!Brksx{6@B D0D1?P ( @A@A  p  6NMM?P-*C]`  "??3` Z!` Z"@ l3d23 M NM4  3Q:  Sea QuillQ ; QQ3_4E4  3Q: NeptuneQ ; QQ3_4E4  3Q: OrcasQ ; QQ3_ MM   d4E4D $%  M 3O&!Q4$%  M 3O&"Q4FA 3O:T 3 b#M! M43*Y@#M! M4523  NM43"  3O %  M3OQ44444 eec@`c@@b@a@a@c@@b@b@d@c@ d@c@c@@a@f@ d@@e@ f@d@b@g@@g@c@`e@e@c@f@ `f@ a@  g@e xp  6NMM?r4@N]`x  "x??3` Z#` Z$A3dZ23 M NM4 3Q:3 (Sales per employeeQ ;33Q ;22Q3_4E4D$% M 3O&#Q4$% M 3O&$Q4FA8 3O_ w 3 b#M43*#M! M4523  NM43" 44% kp_M:3OwQ'44eee xp  6NMM?xCOY]`  "??3` Z%` Z&A3d23 M NM4 3Q:B (Inventory turnoverQ ;BBQ ;AAQ3_4E4D $% M 3O&%Q4$% M 3O&&Q4FA8= 3O_w 3 b#M43*#M! 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" # $ % & ' ( ) * + , - . / 0 1 2 3 4 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e h i j k l m n o p q r s t u v w x y { | } ~  Ba="  =x8X1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1OArial1Arial1Arial11Arial1Arial1Arial1Arial1'Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1( Arial Narrow1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)=8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)94_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 0.0% 0.00000000 0.0000000 0.000000 0.00000 0.0000 0.0000.04/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_)0+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)A<_("$"* #,##0.000_);_("$"* \(#,##0.000\);_("$"* "-"??_);_(@_)C>_("$"* #,##0.0000_);_("$"* \(#,##0.0000\);_("$"* "-"??_);_(@_)83_(* #,##0.000_);_(* \(#,##0.000\);_(* "-"??_);_(@_):5_(* #,##0.0000_);_(* \(#,##0.0000\);_(* "-"??_);_(@_)                + ) , *    (0@ "  $@ "0  $@  $    $@  $@@  $    # #  (@@  (@ @  (@  (@  (@  (@ &8@ &8  (@ ! ,@@ ! , @  A (@ ! ,@ ! ,  A #8@  ,@  A ,@@ (8@ @ (8@  (8@ (8@ (8@ (8@   ( (8 ! ,@ @  A(8@ @ !(<@ @ ! ,@  A(8@ !(<@  A (@  A ,@ ! ,@  A ,@ #8@ ! ,`@  A ,`@ #8@  ,`@   ,`@    ( ! , "8@@  ( @ ! ,@ ! ,` #8@  , " &8@  ,@ "8  ,@ &8   !  ,@ &8  ,@ !8  , "8 ( #8  ,   ,  A ,  A(8@@  A(8@  A (@  A ,@  A ,@  A ,`@ (8  A(8  A (  ,@  ,`@  ,  ,@ !  "0 "0 "0 8 ``i̜̙3f3333f3ffff333ff333f33f33BBB\3Chart2; exercise1 exercise2#problemsOU problems2OjSheet5GkSheet6?lSheet77mSheet8/nSheet9'oSheet10pSheet11qSheet12rSheet13sSheet14sSheet15tSheet16$x8E4 p0e0e 3   8 A1f 11     ?1 d0u0@Ty2 NP'p<'pA)BCD|E||@   Exercises11.30a)Classifcation of itemsCategoryMaterials inspection AppraisalScrapInternal FailureEmployee training PreventionReturned goodsExternal FailuresFinished goods inspectionsProcessing customer complaintsb)Cost of Quality ReportAmounts % of SalesSalesPrevention activities Employee trainingAppraisal activities Materials inspection FG inspectionsInternal failure activities ScrapExternal failure activities Returned goods Process customer complaintstotalProduct or ServiceCustomer-quality attribute(a) Tuxedo for a bridegroom1Style, material, cost, timeliness on accessiblity(b) Microwave ovenSpeed, favor of food, useablity&(c) Accounting course at an university/Knowledge acheived, grade, quality of professor(d) Cruise on a Princess ship&Food, "bumpiness", entertainment, etc.(e) Frozen dinnerTaste, perishability, etc.'(f) Tax return prepared by professional5accuracy, amount of refund/reduction to tax liability(a) Personal computer(b) Television programming(c) Meals in a fine restaurant/(d) Student study guides for an accounting text(e) In-line skates)(f) Legal representation in traffic court(a) Personal computer mouse (b) Portable compact disc player(c) Checking account(d) Taxi ride through New York(e) Personal clothingProcess inspectionQuality trainingWarranty repairsTesting equipmentCustomer complaintsReworkPreventative maintenance Field testingTypes of costs Yr 1 CostsAs a % of Sales Yr 2 CostsTotal as a % of Sales Quality training Preventative maintenanceTotal Process inspection Materials inspection Field testing Testing equipmentInternal failure Scrap ReworkExternal failure Warranty repairs  Customer complaintsc)Year 1 AmountsYear 2 AmountsPrevention CategoryCost Design engineering Supplier evaluations Quality trainingAppraisal Category Product testing Equipment maintenanceDataWeekAvg. cycle time in hoursStatisctical Control Parameters Overall MeanhoursStandard Deviation (SD)2 SDsUCL = Mean + 2 SDLCL = Mean - 2 SDUThis chart depicts the variation of the production process for these storage devices.ZThe company would use this information to benchmark it against targets or expected amountsMonthAverage cycle-time in hoursJanuaryFebruaryMarchAprilMayJuneJulyAugust SeptemberOctoberNovemberTarget Control Parameters Target MeanZThis chart indicates that the firm is not performing to their target levels. The mean of [performance is not far off, but the varibility of the production cycle is much greater thanWthey targeted adding a high degree of uncertainty for management about their processes.11.40Average test performanceNThis chart indicates that the average test runs a little bit longer than what Tthe desired result is, though the variations in the data are very close in line withdesired amounts.cThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations -which could arise in this production process.Causes of defects Frequency)Correction of incorrect prior adjustments MiscellanousProduct did not performProduct prices disputedProduct returned!Product shipped by wrong priority!Product shipped to wrong locationShipments to foreign locationsWrong product shippedDThis chart gives you an indication as to the major areas of customerCunsatisfaction for your company. With this information the companyGcan highlight the problem areas and work on improving these areas whilenot hurting any other. Faulty boardImproper sequence of componentsIncoming componentsIncomplete solderMounting machine alignmentOperator error Testing errorQChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1-Problems11.49 to 11.51 Individual or Group assignmentFDoes not address standby patients if the patient makes the appointment*Highlights flows which may not be logical.c) Trip Sea QuillNeptuneOrcascthe data gathered the Neptune is most frequencly in line with the targets set for the ferries while5the others deviate from the target fairly freqenctly.^Using monetary terms gives the organization a more direct link between the operations and the bactual profit as a whole. This is the advantage, though the drawback is that managing dollars mayEnot better the effeciecy of the ships and instead confuse the issues.YWith this graph you can decipfer which ferries are on target and which are not. Based on Yr 1 Amounts Yr 2 Amounts b) and c)Total costs of qualityTotal preventionTotal appraisalTotal internal failureTotal external failureUCL = LCL =Statistical Control ParametersLCL = Status quoWaste Lost business Alternative 1Lease new regulator Waste savingsLost business savings net savings Alternative 2 New employeeLost business saving Total costTarget control parameters jtWaxd̊,' 1A i!s(" l"# AJ$T ?$ & M_' /)9)G-+7X,b-C.M.4bCx0sT0bb4bgY(x0sT0bH;bbTA?GuTb\b(TS0bt00bXwbbl0n00b 000bbb0bXwLbblA_BA?08n0bXw(!(!AXw@408n_hb=dbXw@`b]@4]cXwHxp0sT0;   b*Wc0sT0\4b`|4!| C0{T00sT0`ЛPbЛXbX0|0{T0dbtb0{T0^b|b00sT00sT0.V00sT00{T0^b0$bTb00b$620$0b10-0b0Pb6bnx0 Exercises11.30a)Classifcation of itemsCategoryMaterials inspection App  "papDnal ??ee3` Z#` Z$a?3d23 M NM4  3Q:  Sea QuillQ ; QQ3_4E4  3Q: NeptuneQ ; QQ3_4E4  3Q: OrcasQ ; QQ3_ MM   d4E4D $% M 3O&#Q4$% M 3O&$Q4FA% 3OWpn 3 b#M! M43*Y@#M! M4523  NM43" $ Y3O$ % M3OQ44444 eec@`c@@b@a@a@c@@b@b@d@c@ d@c@c@@a@f@ d@@e@ f@d@b@g@@g@c@`e@e@c@f@ `f@ a@  g@e>    dMbP?_*+%Y&A Page &PMNEC SuperScript 860@Bl ~ dXX@tA,,EXCELDCourier NewLPT1NEC860"dXX??U} $ } m } m } $ } m } $ } m }  }  } $  Frequency  YT0 b@ Yb Y00 Y Y Y Yb Yb Y$@ Y* Y Y Y Y 0 Y0 Yb Y0b Y* Y0 Y0 Y0 Y* Y Y Y     d Exercises  !11.30  "a)  #Classifcation of items$Category   %Materials inspection& Appraisal   %Scrap&Internal Failure   %Employee training& Prevention   %Returned goods&External Failures   # %Finished goods inspections & Appraisal   ' 'Processing customer complaints (External Failures   "b)  Cost of Quality Report    )Amounts *  % of Sales +Sales,~ -@wA!.? DD  Prevention activities /01   Employee training/d@0d@!1r ? DD  Appraisal activities /01 "  Materials inspection~ /d@ 01   FG inspections~ /L@#0@ %la!12Tv? DD $ Internal failure activities /01  Scrap/@0@!1h$W? DD $ External failure activities /01   Returned goods~ /p@ 01 ) Process customer complaints~ /@@#0|@ %la!1? DD 2total##3^@ %!4Q? DD~  @  #Product or Service#5Customer-quality attribute   $%(a) Tuxedo for a bridegroom:61Style, material, cost, timeliness on accessiblity   %(b) Microwave oven(6Speed, favor of food, useablity   /7&(c) Accounting course at an university86/Knowledge acheived, grade, quality of professor  @ D($!POGMQUaBCY<h;LB\BFr ^~c dT0! b" db% Y00& ' Y( Y) Yb* b+ Y$@, *. Y/ 0 Y1 Y 02 Y03 Yb4 Y0b6 Y*7 Y08 Y09 Y0: Y*; Y< Y= Y> Y ? Y & %(d) Cruise on a Princess ship/ 6&Food, "bumpiness", entertainment, etc.! !%(e) Frozen dinner#!6Taste, perishability, etc." 0"8'(f) Tax return prepared by professional>"95accuracy, amount of refund/reduction to tax liability~ % @ % & &#Product or Service#&5Customer-quality attribute' '%(a) Personal computer'6( #(%(b) Television programming(6) ')7(c) Meals in a fine restaurant)6* 8*:/(d) Student study guides for an accounting text*6+ +%(e) In-line skates+6, 2,8)(f) Legal representation in traffic court,9~ . @ . / /#Product or Service#/5Customer-quality attribute0 $0%(a) Personal computer mouse061 )1% (b) Portable compact disc player162 27(c) Checking account263 '3:(d) Taxi ride through New York364 48(e) Personal clothing49~ 6 @ 6  7"a) 7 8 8#Classifcation of items8$Category9 9%Process inspection9& Appraisal: :%Scrap:&Internal Failure; ;%Quality training;& Prevention< <%Warranty repairs<&External Failures= =%Testing equipment=& Appraisal> >&Customer complaints>&External Failures? ?&Rework?&Internal Failure< gOP6;?P3JP<A5?6B?9>E>H@ YT0A YbB YbC Y00D YE F YG b@H YbI Y$@J Y*K h L hM YN Y 0O Y0P YbQ h0b R h*S Y0T Y0U h0 V h*W YX YY h Z h[ Y\ Y] Y^ Y_ Y!@&Preventative maintenance@& Prevention@ A&Materials inspectionA& AppraisalA B( Field testingB( AppraisalB C ; D" b) and c)D E<Types of costsE< Yr 1 AmountsE=As a % of SalesE= Yr 2 AmountsE=As a % of SalesEpF$Sales~ F>(BA!F?? DFDF~ F@@A!Fj?F DFDFFqG&ABCkqH& PreventionHADAlrI& Quality training~ IA+A!IEڌn`?F DIDF~ IA@!ImA)A?Y DIDFIi'J& Preventative maintenance~ JFzA!JGAzU6?I DJDF~ JF1@!Jn־a?I DJDFJiKHTotal prevention#KI SAQ %IJla!KJ$We?K DKDF#KI@w AQ %IJla!Ko/袋.?Q DKDFKiL& AppraisalLAEAmi!M& Process inspection~ MA@!ME#>֕{?P DMDF~ MA\@!MmMj~G?P DMDFMi#N& Materials inspection~ NA@!NEd ?*?M DNDF~ NAp@!NmXxeW?M DNDFNiO& Field testing~ OA@!OE2⤣?J DODF~ OAF@!Omͱ۬?J DODFOiP  P& Testing equipment~ PF@!PGAA?O DPDF~ PF@!PnJyJ?O DPDFPi Q QHTotal appraisal#QI AU %MPL!QJ?N DQDF#QIAU %MPla!Qo\X?N DQDFQi R R&Internal failureRAEAmi S S& Scrap~ SA@!SEE~?U DSDF~ SA@!Sm^݅o?Q DSDFSi T T& Rework~ TFA!TGZeñ?S DTDF~ TF@A!TnoX?S DTDFTi U UHTotal internal failure#UIAY %ST!UJQtB?Q DUDF#UI`AY %ST!Uo`a+Iŷ?T DUDFUi V V&External failureVAEAmi W  W& Warranty repairs ~ WA@!WEp ?T DWDF~ WAp@!WmXxeW?U DWDFWi X "X& Customer complaints~ XFX@!XG4g?W DXDF~ XF@!Xnj?W DXDFXi Y YKTotal external failure#YLU@Z %WX!YM|Ӭ?X DYDF#YL@Z %WX!YoV1i?X DYDFYi Z ZfTotal costs of quality-Zg)AZDKDQDUDY!Zh@*?W DZDF-Zg'AZDKDQDUDY!ZhC v?K DZDFZi [ fghgii \ fghgii ] N  ^"c)^ Cost of Quality Report^ ^ Cost of Quality Report ^ _ _)Year 1 Amounts_*_ % of Sales _ _)Year 2 Amounts_*_ % of SalesD7lNIB*+*AAw` YT0a Ybb Ybc Y00d Ye Yf Yg Ybh Ybi Y$@j Y*k Yl Ym Yn Y 0o Y0q Ybr Y0bs Y*t Y0u Y0v Y0w Y*x Yy Yz Y{ Y | Y} Y `+Sales`,~ `-(BA!`.?Y D`D`` `+Sales`,~ `-@A!` .?k D`D`a Prevention activitiesa/01 a Prevention activities a/01 bO Quality training~ b/+A b01 bO Quality training~ b/@ b01 'cO Preventative maintenance~ c/zA#c0 SAc %bcla!c1$We?h DcD`c 'cO Preventative maintenance~ c/1@#c0@w Ac %bcla!c 1/袋.?c DcD`d Appraisal activitiesd/01 d Appraisal activities d/01 !eO Process inspection~ e/@ e01 !eO Process inspection~ e/@ e01 #fO Materials inspection~ f/@ f01 #fO Materials inspection~ f/p@ f01 gO Field testing~ g/@ g01 gO Field testing~ g/F@ g01  hO Testing equipment~ h/@#h0 Ah %ehL!h1? DhD`h  hO Testing equipment~ h/@#h0 Ah %ehla!h 1Gz?c DhD`$i Internal failure activitiesi/01 $i Internal failure activities i/01 jO Scrap~ j/@ j01 jO Scrap~ j/@ j01 kO Rework~ k/A#k0Ak %jk!k1QtB?n DkD`k kO Rework~ k/@A#k0`An %jk!k 1`a+Iŷ?` DkD`$lOExternal failure activitiesl/01 $lOExternal failure activities l/01  mO Warranty repairs ~ m/@ m01  mO Warranty repairs ~ m/p@ m01 "nO Customer complaints~ n/X@#n0U@o %mnla!n1|Ӭ?` DnD`n "nO Customer complaints~ n/@#n0@o %mnla!n 1V1i?k DnD`o2totalo##o3)Ao %bn!o4@*?n DoD`o o2totalo##o3~'Ao %bn!o 4ād?n DoD`~ q @q  r"a)r s s#Classifcation of itemss$Categorys t t%Process inspectiont& Appraisalt u u%Scrapu&Internal Failureu v v%Quality trainingv& Preventionv w w%Warranty repairsw&External Failuresw x x%Testing equipmentx& Appraisalx y y&Customer complaintsy&External Failuresy z z&Reworkz&Internal Failurez { !{&Preventative maintenance{& Prevention{ | |&Materials inspection|& Appraisal| } }( Field testing}( Appraisal}  "b)<Types of costs< Yr 1 Costs=As a % of Sales= Yr 2 Costs=As a % of Sales=Total as a % of Sales@ Dfdzrjr $%TQKPWPZLXSL YT0 Yb Yb Y00 Y h  h Yb Yb Y$@ Y* h  h Y Y 0 h0  hb Y0b Y* h0  h0 Y0 Y* Y Y Y Y  Y Y Y Y Y$Sales~ >@=A!??k DD~ @:A!?? DD/??DDDD&ABCBB& PreventionADADD& Quality training~ AIA!En~ ? DD~ A@!E.袋? DD/E2!S?DDDD'& Preventative maintenance~ F^@!GAzU6? DD~ F@!G־a? DD/GS2!S?DDDDHTotal#I@<A %L!J__? DD#I@A %la!JT<%S? DD/J>.¾?DDDD& AppraisalAEAEE!& Process inspection~ A@!E#>֕{? DD~ AL@!EtE]t? DD/E  ?DDDD#& Materials inspection~ Ad@!Ed ?*? DD~ A@!E־a? DD/Ec1Ƙ?DDDD& Field testing~ AO@!E? DD~ A+@!E̬? DD/E,?DDDD & Testing equipment~ FX@!GAA? DD~ FX@!GJyJ? DD/GHԞ?DDDDHTotal#I@A %la!JI? DD#Id A %la!JA)A? DD/J л?DDDD&Internal failureAEAEE& Scrap~ A@!EE~? DD~ AF@!E O ? DD/E i?DDDD& Rework~ FA!GZeñ? DD~ FA!GoX? DD/G8I?DDDDHTotal#IhA %!JQtB? DD#I`A %!JS<%ȷ? DD/JeZ?DDDD &External failureAEAEE   & Warranty repairs ~ A@!EZeÑ? DD~ A@!E־a? DD/E=ѓ?DDDD   "& Customer complaints~ F@!G? DD~ F@!Gj? DD/G]ɵ\?DDDD   KTotal#L@ %!Mj򸳄? DD#L@ %!Jy/? DD/Jp ?DDDD    Total costs of quality-;xn$ADDDD!10J5y?K DD-;"ADDDD!1vc9v? DD  "c) Cost of Quality Report  Cost of Quality Report  )Year 1 Amounts* % of Sales  )Year 2 Amounts* % of Sales +Sales,~ -@=A!.? DD +Sales,~ -:A! .? DD  Prevention activities/01  Prevention activities /01  O Quality training~ /IA 01 O Quality training~ /@ 01  'O Preventative maintenance~ /^@#0@<A %la!1__? DD 'O Preventative maintenance~ /@#0@A %la! 1T<%S? DD  Appraisal activities/01  Appraisal activities /01  !O Process inspection~ /@ 01 !O Process inspection~ /L@ 01  #O Materials inspection~ /d@ 01 #O Materials inspection~ /@ 01  O Field testing~ /O@ 01 O Field testing~ /+@ 01   O Testing equipment~ /X@#0@A %la!1I? DD  O Testing equipment~ /X@#0d A %la! 1A)A? DDDl+*1Awpn YT0 Yb Yb Y00 Y Y Y Yb Yb Y$@ Y* Y Y Y Y 0 Y0 Yb Y0b Y* Y0 0 Y0 Y* Y Y Y h, h Y $ Internal failure activities/01 $ Internal failure activities /01  O Scrap~ /@ 01 O Scrap~ /F@ 01  O Rework~ /A#0hA %!1QtB? DD O Rework~ /A#0`A %! 1S<%ȷ? DD $OExternal failure activities/01 $OExternal failure activities /01   O Warranty repairs ~ /@ 01  O Warranty repairs ~ /@ 01  "O Customer complaints~ /@#0@ %la!1j򸳄? DD "O Customer complaints~ /@#0@ %la! 1y/? DD 2total##3xn$A %!40J5y? DD 2total##3"A %! 4vc9v? DD~ @  "a)  #Classifcation of items$Category  %Process inspection& Appraisal  %Scrap&Internal Failure  %Quality training& Prevention  %Warranty repairs&External Failures  %Testing equipment& Appraisal  &Customer complaints&External Failures  &Rework&Internal Failure  !&Preventative maintenance& Prevention  &Materials inspection& Appraisal  ( Field testing( Appraisal  "b)<Types of costs< Yr 1 Costs=As a % of Sales= Yr 2 Costs=As a % of Sales=Total as a % of Sales $Sales~ >@MA!?? DD~ @JA!?? DD/??DDDD &ABCBB & PreventionADADD & Quality training~ sA!EX? DD~ s A!E? DD/EB!?DDDD '& Preventative maintenance~ s A!E/? DD~ sA!E־a? DD/E?DDDD HTotal#t A %L!JI$I$? DD#tA %la!Jk߰ ? DD/JPݾ?KDDDD & AppraisalsEsEE !& Process inspection~ s@!E#>֕{? DD~ sL@!EtE]t? DD/E  ?DDDD>P0|t|*+ZWQV]PZLXSL54 YT0 Yb Yb h00  h Y Y hb  hb Y$@ Y* h  h Y Y 0 Y0 Yb Y0b Y* Y0 Y0 Y0 Y* Y Y Y Y  Y Y Y Y #& Materials inspection~ u@!E۶m۶m? DD~ sO@!EE]tѕ? DD/Ec1Ƙ?DDDD   & Field testing~ sOA!E? DD~ sjA!E]tE? DD/EX`?DDDD    & Testing equipment~ v@!GSr ? DD~ v@!G袋.? DD/G~駟?DDDD   HTotal#t1A %la!J?B+)? DD#tA %la!J.袋? DD/J|uW?DDDD   &Internal failuresEsEE  & Scrap~ s @!EC~? DD~ se@!E!4B? DD/E7i6?DDDD   & Rework~ vA!GZeñ? DD~ vA!G]tE]? DD/G?DDDD   HTotal#t\A %!J2⤳? DD#t`z A %!J_>^? DD/Jq?DDDD   &External failuresEsEE   & Warranty repairs ~ s@!E$I$I? DD~ sO@!EE]tѕ? DD/EO??DDDD   "& Customer complaints~ v@!GjOd ?? DD~ vw@!G׈? DD/G+[E+?DDDD   KTotal#t@@ %!MGL{"? DD#t@ %!J,ʢ? DD/JU PŠ?DDDD    Total costs of quality-;|e4ADDDD!1pC? DD-;}1ADDDD!1Xxe? DD  "c) Cost of Quality Report  Cost of Quality Report  )Year 1 Amounts* % of Sales  )Year 2 Amounts* % of Sales +Sales,~ -@MA!.? DD +Sales,~ -JA! .? DD Prevention activities/01  Prevention activities /01 O Quality training~ /A 01 O Quality training~ / A 01 'O Preventative maintenance~ / A#0 A %la!1I$I$? DD 'O Preventative maintenance~ /A#0A %la! 1k߰ ? DD Appraisal activities/01  Appraisal activities /01 !O Process inspection~ /@ 01 !O Process inspection~ /L@ 01 #O Materials inspection~ /@ 01 #O Materials inspection~ /O@ 01 O Field testing~ /OA 01 O Field testing~ /jA 01  O Testing equipment~ /@#01A %L!1?B+)? DD  O Testing equipment~ /@#0A %la! 1.袋? DD$ Internal failure activities/01 $ Internal failure activities /01 O Scrap~ / @ 01 O Scrap~ /e@ 01 O Rework~ /A#0\A %!12⤳? DD O Rework~ /A#0`z A %! 1_>^? DD$OExternal failure activities/01 $OExternal failure activities /01  O Warranty repairs ~ /@ 01  O Warranty repairs ~ /O@ 01 "O Customer complaints~ /@#0@@ %la!1GL{"? DD "O Customer complaints~ /w@#0@ %la! 1,ʢ? DD2total##3|e4A %la!4pC? DD 2total##3}1A %! 4Xxe? DDBXAAwfdzrjr  YT0 Yb Yb Y00 Y h  h hb  hb Y$@ * Y Y Y Y 0 Y0 Yb Y0b Y* Y0 Y0 Y0 Y* Y Y Y Y  Y Y Y Y~ đ@   #Prevention Category QCostR &% Design engineering~ /@0 (% Supplier evaluations~ / |@0 )% Equipment maintenance~ P@0 $% Quality training~ S@@#T @ %la %Appraisal Category /0 #% Product testing~ /@T@D UTotal'#VD@h %la~ ȑ@  Data    <Week!8Avg. cycle time in hours  W?%@  W@%@  W@%@  W@%@ W@%@ W@%@ W@%{@ W @%@ W"@%@ W$@%$@ W&@%@ W(@%-@ W*@%Y@ W,@%@ W.@%9@ W0@%@ W1@%@ W2@%`@ (XStatisctical Control Parameters X W Overall Mean#Y88`@ %B hoursBlXELNOg7^M-J**** : YT0 Yb Yb Y00 Y Y Y Yb Yb  $@  Y*  Y  Y  Y Y 0 Y0 Yb Y0b Y* Y0 Y0 Y0 Y* Y Y Y Y  Y Y Y Y  WStandard Deviation (SD)#Y;U 0@ %B  hours W2 SDsY;U @@ D hours WUCL = Mean + 2 SD!Y8;Ad@ DD hours ZLCL = Mean - 2 SD![S~mW@ DD hours \\  ^]UThis chart depicts the variation of the production process for these storage devices. ]  c^ZThe company would use this information to benchmark it against targets or expected amounts   W ~  ̑@ W    ZMonth$ 8Average cycle-time in hours     WJanuary~ __@     WFebruary~ _e@     WMarch~ _pb@     WApril~ _@X@    WMay~ _@   WJune~ _`@  WJuly~ _l@ WAugust~ _c@ W September~ _e@ WOctober~ _\@ WNovember~ _@a@ "`Target Control Parameters ` W Target Mean~ Ya@ WUCL = ~ Yd@ ZLCL =~ [^@ WY  Z[    hours   hours   hours W BXgQ__zN674423)+.,-40+*   YT0! Yb" Yb% 00& Y' Y( Y) Yb* Yb+ Y$@, Y*- Y. Y/ Y0 Y 01 Y02 Yb3 Y0b4 Y*5 Y06 Y07 Y08 Y*9 Y: Y= Y> Y ? Y  c  ZThis chart indicates that the firm is not performing to their target levels. The mean of   ! d! [performance is not far off, but the varibility of the production cycle is much greater than! " `" Wthey targeted adding a high degree of uncertainty for management about their processes." %!11.40 %ZWeek!%8Average test performance& &WB@_@e@' 'WB@_@e@( (WC@_@e@) )WC@_d@* *WD@_d@+ +WD@_k@, ,WE@_a@- -WE@_a@. .WF@_@/ /WF@_@j@0WG@_^@'1XStatistical Control Parameters1X2W Overall Mean#2Yk߰ ?3 %&0B 3WStandard Deviation (SD)#3Y4Qٝx?4 %&0B 4W2 SDs4Y4Qٝx?6 D35WUCL = Mean + 2 SD!5Y t@ D2D46ZLCL = Mean - 2 SD!6[ua:2?5 D2D4"7`Target Control Parameters7`8W Target Mean~ 8Y?9WUCL = ~ 9Y@j@:ZLCL = ~ :[^@W= NThis chart indicates that the average test runs a little bit longer than what = ]> Tthe desired result is, though the variations in the data are very close in line with> ? desired amounts.? <G{|xH 5@K5CC0&!!ekB T0C YbD YbE Y00F YG YH YI YbJ YbK Y$@L Y*M YN YO YP Y 0Q Y0R YbS Y0bT Y*U Y0V Y0W Y0X Y*Y YZ Y[ Y\ Y ] Y^ Y_ Y~ B ԑ@ BZWeek!B8Average test performanceC CWA@aK@D DWB@a@@E EWB@a@W@F FWC@aT@G GWC@aH@H HWD@a@R@I IWD@aV@J JWE@aF@K KWE@a@Q@L LWF@aB@M MWF@a@Y@N NWG@aZ@O OWG@a@V@PWH@aR@QWH@aP@RWI@aK@SWI@aJ@TWJ@aL@(UXStatisctical Control ParametersUXVW Overall Mean#VY8P@ %CTB WWStandard Deviation (SD)#WY45@X %CTB XW2 SDsXY4E@Z DWYWUCL = Mean + 2 SD!YY̥[@2 DVDXZZLCL = Mean - 2 SD!Z[ /%7@Y DVDX [\\l\bcThis chart shows the upper limits of the range plus the lower limts, to demonstrate the variations \c6]b-which could arise in this production process.]c ^dc _dData_c@DD 6@K5CCzD` YT0a Ybb Ybc Y00d Ye Yf Yg Ybh Ybi $@l Y*m Yn Yo Yt Y 0u Y0v Ybw Y0bx Y*y Y0z Y0{ Y0| Y*} Y~ Y Y~ ` ؑ@`<Causes of defects`' Frequencya  a Product prices disputed~ a%\@b *b !Product shipped by wrong priority~ b%Q@c 'c Shipments to foreign locations~ c%P@d d Miscellanous~ d%>@e *e !Product shipped to wrong location~ e%>@f f Wrong product shipped~ f%4@g g Product returned~ g%.@h  h Product did not perform~ h%(@i 2ie)Correction of incorrect prior adjustments~ i%$@l Ml DThis chart gives you an indication as to the major areas of customerl m Lm Cunsatisfaction for your company. With this information the companym n Pn Gcan highlight the problem areas and work on improving these areas whilen o o not hurting any other.o ~ t ܑ@ t u  udDataucv v<Causes of defectsv' Frequencyw w Incoming components~ w%b@x #x Mounting machine alignment~ x%P@y y Incomplete solder~ y%=@z z Operator error~ z%7@{ ({ Improper sequence of components~ {%1@| | Testing error~ |%&@} }e Faulty board~ }%@ ~ %  %8 B<FC1F:5<Nedh7%>8?63D21J 2(  X  S A@?x\z v!]`  &A Page &P"P??3;3dk$F23 M NM4  3QQ ;aiQ ;aiQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3O9'VS 3 bo MZ&43*&4% yF@M3O+& Q Causes'4% +BMZ3O;& Q  Frequency'4523  NM43" 44% Q@M03OG& Q  Pareto Chart'44 eee `X  S A@?w  ]`L  &A Page &P"PL??3:3d*x23 M NM4 3QQ ;w}Q ;w}Q3_4E4D$% M 3O&Q4$% M 3O&Q4FA$| 3Os-] 3 bo&43*&4% G@M3O+& Q Causes'4% $QBMZ3O;& Q  Frequency'4523  NM43" 44% M@M03O?&Q  Pareto Chart'44eee ~v  <NMM?!!  !]`  "??3` `  ` . ` 5|` 5|` $=0PH 40( 3333f33 43d}{23 M NM4  3QQ ; Q ; Q3_4E4D$% M 3O&Q4$% M 3O& Q4FAZ i 3OM9 > 3 b#M&! M43*#M&! M! M4%  "M3O%&Q Month'4% "UMZ3O&Q :average cycle time in hours'4523  NM43" 44% }eM:3Oak& Q  Control Chart'44 ee  e xp  6NMM? !]`,  ",??3`  `  `  ` 0,(  ,B , 3 r 3D 1f11? K ]`3d23 M NM4 3QQ ;QQ3_4E4D $% M 3O&Q4$% M 3O& Q4FAY 3O: 3 b#M43*#M! M4% 2M3Ol& Q &Consecutive Weeks'4% \sMZ3OW& Q  Weekly average'4523  NM43" 44% SfM03O?& Q  Run Chart'44ee     e ~v  <NMM?&N 6]`0  "0??3` ` ` ` 3d23 M NM4  3QQ ;&0Q ;&0Q3_4E4D $% M 3O&Q4$% M 3O&Q4FAI` 3OU/ 3 b#M! M43*#M! M4%  uEM3O+&Q Weeks'4% LIMZ3O&Q 4average test performance'4523  NM43" 44% (JOM03Oe&Q  Control Chart'44 e  e  e ~v  <NMM?B Z]`  "??3` ` ` ` );` );3dDqz23 M NM4 3QQ ;CTQ ;CTQ3_4E4D$% M 3O&Q4$% M 3O&Q4FA 3OW 3 b#M&! M43*#M&! M4% pTM3O &Q Weeks'4% =OMZ3O &Q (average cycle time'4523  NM43" 44% AiM:3Oie&Q  Control Chart'44e     e     e B   3 r 3D 1f11? ] `B   S ~ 3D8g f11?p8 N] `B   S ~ 3D8g f11? ] `B   3 r 3D81f11?N N] `XB   3 r 3D81f11? ] `PB  3 r 3D81f11?p ]`H>q@   dMbP?_*+%Y&A Page &P"P??U} $ } I }  }  } m }  } $ (YT0YbYbYbYYYYb Yb Y Y Yb YbYYbYYYYxYYYbYYYbYxYYw0YY Y~  @O Status quoOOOO OWaste~ Pp@ OOO O Lost business~ P@ POP O Total cost#P|@ % POP O Alternative 1PP Alternative 2 OP OLease new regulator~ P@P New employee~ OP O Waste savings~ P@@P Waste savings~ Op@P OLost business savings~ P@@PLost business saving~ O @P  O net savings# Ping % P net savings# O@  %a P OPPOP~ @ O Status quo OOO   OWaste~ P@ OOO  O Lost business~ P@ POO O Total cost#PL@ %  POO O Alternative 1PP Alternative 2 OP OLease new regulator~ PXP New employee~ OpP O Waste savings~ PX@P Waste savings~ O@P OLost business savings~ P@@PLost business saving~ O@@P O net savings#P@@  %P net savings#Op@ %aP~  @O Status quoOOOO OWaste~ P@ OOO O Lost business~ up@ POP O Total cost#ud@ % POP O Alternative 1uP Alternative 2 OP OLease new regulator~ uXP New employee~ PpP O Waste savings~ up@P Waste savings~ u@@P OLost business savings~ u@@PLost business saving~ u@@P O net savings#u@ %P net savings#u %aP OPPOP OPPOP OPw wB] X7:BXVids7:BXVids7:BXVids!YT0#Yb$Yb&Yb'Y! Z! QChoose Alternative #2 for a cost savings of $1,500 per period over alternative #1!ww ~ # @# $ 6$ -$ ~ & @& ' ' ' Pz"V"> @   dMbP?_*+%&A Page &P"P??meU/T0bbbProblems11.49 to 11.51 'Individual or Group assignment~ @ <&5,T0-b.b ,a)O,FDoes not address standby patients if the patient makes the appointment -b)3-*Highlights flows which may not be logical. .c) . (bF"@13 !( qt !^ N 3#  (] 3`  S ~ 3 vd @@1f11?N]`  <Prepare appointment book<`   c ܣ 3 vd @@1f11?X]`ܣ" <Open appointment book<W l\ N # R] `#B   f 3|d @@1?N]`$  s @ 3 vd @ @1f11?F ]`@% &<'Is appointment on shore or aboard ship<z &B  # l 3D81f11?]`d'B  # l 3D@1f11?]`(B   # l 3D@1f11?!!] `)B  B # l 3D81f11?  ] `<+B   C x 3D81f11?x] `,   # l 381f11?T] `.  < aboard ship<%    c  3 vd @@1f11?] `d/ '<(Inform patient to call xxx-xxxx by 3 pm< 'B  C x 3D81f11?!.!F]`0  # ll 381f11? ?']`l2 < on shore<   c  3 vd @@1f11?I[k]`3  <!Issue next available appointment<s B  # l 3D81f11?cZZ]`t5B  # l 3D81f11?aW{W]`6B  # l 3D81f11?gZZ]`8B  # l 3D81f11?eWW]`L9B  3 r 3D81f11?bZZ]`:  c H 3 vd @@1f11?Mo]`H; *<+Remind patient to call 24 hours in advance< *l\  # ] `t=B  # l 3|d @@1?]`H>    3 vd @ @1f11?]`? $<%Did patient call 24 hours in advance<q $B  # l 3D81f11?m]`(AB  # l 3D81f11?g]`pBB  3 r 3D81f11?q]`CB  C x 3D81f11?0]`E  # l8 381f11?(]`8F <no<    c t 3 vd @@1f11?8] `tG 6<7Cancel appointment and give appointment to new patient< 6B ! C x 3D81f11?]!`xI " # lħ 381f11?]"`ħK <yes< B $ # l 3|d @@1?P]$`XL %   3 vd @ @1f11? I]%`M $<%Does patient show up for appointment<y $l\ O (# O] (`8OB &  f 3|d @@1?O]&` P '  x 3 vd @ @1f11? 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