排产游戏-Job Shop Game Material.ppt

* JOB SHOP SHEDULE 排产游戏 The “Job-Shop” Simulation排产游戏 B D C A B D C A B D C A B D C A Product #1 产品1 Product #2 产品2 Product #3 产品3 Product #4 产品4 Finish 结束 Start 开始 Start 开始 Finish 结束 Finish 结束 Start 开始 Finish 结束 Start 开始 There are 4 operators. Each operator works 20 days a month at a salary of $2,400 per month. 一共有4名操作工，每个操作工每月工作20天，报酬为2400元 The wage rate is set at $120 per operator per day. 每个操作工日工资为120元/天 Total labor cost is $9,600. 总人工成本是9600元 The overhead cost (salaries, depreciation, utilities, maintenance, etc.) adds up to $33,600 per month. 管理成本（工资，折旧，设备使用，维护等）一个月总共为33600元 Overhead is allocated based on labor cost as follows: $33,600 / $9,600 = 350% of direct labor cost. 管理成本基于人工成本进行分摊，如下： 33600 / 9600 = 直接人工费用的350% Suppose material costs for the 4 products are: 假设4种产品的原材料成本如下： Product 1: $1,500 Product 2: $2,500 产品 1: $1,500 产品 2: $2,500 Product 3: $2,500 Product 4: $2,000 产品 3: $1,500 产品 4: $2,500 Labor Cost is $120 per operator per day 劳动力成本是每个操作工每天120元 Overheads are charged at 350% of direct labor cost 管理成本按照直接劳动成本的350%计算 Selling price markup is 30% over total cost 销售收益率为30% Which product(s) should the company focus on? 该公司应重点关注哪个（些）产品？ Profit Contribution Calculations for the 4 Products 该4种产品的利润计算方法 1086 4706 0.30 3620 1260 360 2000 4 1398 6058 0.30 4660 1680 480 2500 3 1236 5356 0.30 4120 1260 360 2500 2 1098 4758 0.30 3660 1680 480 1500 1 Which job(s) will make the company the most money? Rank them按照利润对其排名 Contri- Bution 利润 Sales Price 销售价格 Sales Mark- Up (%) 销售利润率 Product Cost=M+L+O 产品成本 Over-head(O) 管理费用 Labor(L) 人工成本 Matl.Cost(M) 材料成本 Product 产品号 Question: What else is wrong with Standard Cost Accounting? 问题： 使用标准成本法还会遇到哪些问题？ Answer: It assumes one size fits all rather than tailoring metrics to strategy. 回答： 标准成本会计