管理会计 chap13.pptVIP

13-* * This implies that 1,300 constraint minutes would still be available to satisfy demand for Product 1. 13-* * Since each unit of Product 1 requires one minute of A1 machine time, Ensign could produce 1,300 units of Product 1 with its remaining capacity. 13-* * This mix of production would yield a total contribution margin of $64,200. 13-* * Review the information provided about Colonial Heritage. Is this enough hardwood to satisfy demand? 13-* * No. Colonial Heritage needs 2,200 board feet to satisfy its demand. 13-* * The company’s supplier of hardwood will only be able to supply 2,000 board feet this month. What plan would maximize profits? 13-* * Production of 600 chairs and 80 tables would maximize contribution margin. 13-* * Read this information about Colonial Heritage. Up to how much should Colonial Heritage be willing to pay above the usual price to obtain more hardwood? 13-* * The additional wood would be used to make tables. In this use, each board foot of additional wood will allow the company to earn an additional $20 of contribution margin and profit. 13-* * It is often possible for a manager to increase the capacity of a bottleneck, which is called relaxing (or elevating) the constraint, in numerous ways such as: Working overtime on the bottleneck. Subcontracting some of the processing that would be done at the bottleneck. Investing in additional machines at the bottleneck. Shifting workers from non-bottleneck processes to the bottleneck. Focusing business process improvement efforts on the bottleneck. Reducing defective units processed through the bottleneck. These methods and ideas are all consistent with the Theory of Constraints, which was introduced in Chapter 1. If a company has more than one potential constraint, the proper “mix” of products can be found using a quantitative method known as linear programming, which is covered in quantitative methods and operations management courses. Learning objective number 6 is to pr