理查德·蔡斯：运作管理——供应链管理的视角（精要版第3版）Chap006a.pptVIP

Instructor Slides McGraw-Hill/Irwin Copyright ? 2013 by The McGraw-Hill Companies, Inc. All rights reserved. * 1- Instructor Slides Instructor Slides * 1- Instructor Slides Instructor Slides Instructor Slides McGraw-Hill/Irwin Instructor Slides 6a-* Instructor Slides * 6a- Instructor Slides Instructor Slides Instructor Slides Break-Even Analysis Chapter 6a Trade-Offs The choice of specific equipment to use in production processes can be based upon an analysis of cost trade-offs Often the choice is between specialized and general equipment Specialized equipment may require a higher initial investment, but can perform more efficiently over the long run General equipment often has a lower initial investment, but lacks the efficiency of a specialized machine Break-Even Analysis One means of choosing between two options is a break-even analysis Understanding how profits (and losses) change for each option as the total number of units varies This is particularly suitable when processes have a significant initial investment (fixed cost) and when production costs vary in proportion to the number of units produced (variable costs) Example 6A.1 A manufacturer is considering three options for obtaining a machined part Buy the part from a supplier for $200 per unit (no fixed cost) Purchase Cost = $200 x Demand Make the part on a semi-automatic lathe for $75 per unit (fixed costs of $80,000) Purchase Cost = $80,000 + $75 x Demand Make the part with a machining center for $15 per unit (fixed costs of $200,000) Purchase Cost = $200,000 + $15 x Demand Example 6A.1- Calculate Break-Even Points Break-even point A – set total cost for option 2 equal to total cost for option 3 and solve for D Break-even point B – set total cost for option 1 equal to total cost for option 2 and solve for D Excel: Break-Even Calculations Example 6A.1- Chart the Alternatives Break-even point A. Machine center becomes efficient Break-even point B. Semiautomatic lathe becomes efficient Break-even p