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1、2016STUDENTCASECOMPETITIONTheStudentCaseCompetitionissponsoredannuallybyIMA®toprovideanopportunityforstudentstointerpret,analyze,evaluate,synthesize,andcommunicateasolutiontoamanagementaccountingproblem.JENNY'SCYCLECOMPONENTSManagingaLeanSupplyChainThomasAlbrightProfesso
2、rofAccountingandFinancialManagementAreaChairNavalPostgraduateSchoolMonterey,CABryanHudgensLecturerNavalPostgraduateSchoolMonterey,CAPaulJurasVanderWolkProfessorofManagementAccountingandOperationalPerformanceChair,AccountingandLawDivisionBabsonCollegeBoston,MABillPettyThe
3、UniversityofAlabamaInstructorofOperationsManagementTuscaloosa,AL2016STUDENTCASECOMPETITIONJenny'sCycleComponents(JCC)manufacturesaproductusedbyanoriginalequipmentmanufacturer(OEM)forbuildingmotorcycles.JCCreliesonvendorstosupplypartsitusestomanufactureitsproductfortheOEM
4、.Problemsinvolvingmanagementturnover,on-timedelivery,andvariationinthequalityofpurchasedpartshavebeenhighlightedbyitsLeansupplychain.Theseproblems(aswellasincreasedproductionvolumesandpriceconcessionsdemandedbytheOEM)haveresultedinreducedprofitabilityforacapacity-constra
5、inedJCC.COMPANY,PRODUCT,ANDSUPPLYCHAINJCCisahigh-endspecialtyfabricatorthatmanufacturesoneproductwithmanyvariants.Thebasicproductisknownasarollingchassis,akeycomponentusedtomanufacturemotorcycles.Whiletherearevariationsacrosstheindustry,arollingchassistypicallyconsistsof
6、amotorcycleframe,frontforks,wheelsandtires,andhandlebars.JCCisafirst-tiersuppliertoanOEMthatproducesmotorcyclesinthreeversions:sport,cruising,andretro.TheOEMpurchasesJCC'sproductandattachesitsownwell-knownproprietaryengineandgearbox,wiringandgauges,seat,fenders,variousco
7、mponents,andgastankwiththeOEM'siconicemblem.JCCmanufactureseachframefromsteeltubingbutpurchasesavarietyofpartsfromsuppliers.WorkersatJCCattachthesepartstotheframetocompletetherollingchassis.Figure1illustratesthecompany'ssupplychain.Thesuppliersofwheels,frontforks,andhand
8、lebarsaresecond-tiersuppliers.Thesevendorsprovidepartsthatarereadytobeattachedtotheframe.Thetirevendori
