生产运营管理复习知识点ppt课件.pptx

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1、Review11Break-evenChartVolume(units/period)DollarsProfitLossFixedcostVariablecostTotalcostlineTotalrevenuelineBreakevenpointTotalcost=Totalrevenue2Break-evenExample1Afirmproducesradioswithafixedcostof$7,000permonthandavariablecostof$5perradio.Ifradiossellfor$8each:1a)Whatisthebre

2、ak-evenpoint?TR=TCso8x=7000+5xx=7000/3=2,333.333radiospermonth1b)Whatoutputisneededtoproduceaprofitof$2,000/month?Profit=2000/monthsoTR-TC=8x-(7000+5x)=2000x=9000/3=3,000radiospermonth3Break-evenExample1-continued1c)Whatistheprofitorlossif500radiosareproducedeachweek?First,getmon

3、thlyproduction:50052/12=2,166.6667radiospermonthThencalculateprofitorlossTR-TC=82166.6667-(7000+52166.6667)=$-500permonth($500losspermonth)4CrossoverChartTotalcost-ProcessCTotalcost-ProcessBTotalcost-ProcessAProcessA:Lowvolume,highvarietyProcessB:RepetitiveProcessC:Highvolume,

4、lowvarietyProcessCProcessBProcessALowestcostprocess5CrossoverExampleProcessA:FA=$5000/weekVA=$10/unitProcessB:FB=$8000/weekVB=$4/unitProcessC:FC=$10000/weekVC=$3/unitOverwhichrangeofoutputiseachprocessbest?1.Atx=0Aisbest(FAissmallestfixedcost).2.Asxgetslarger,eitherBorCmaybecomeb

5、etterthanA:B3000/6orx>500/weekC5000/7orx>714.28/weeksoBisbestforx>500/week3.Eventually,CwillbecomebetterthanB(VC2000/week6CrossoverExampleSummary:Aisbestforoutputof0-500unitsperweek.Bisbestforoutputof500-2000unitsperweek.Cisbestforoutputgreaterthan2000u

6、nitsperweek.05007142000A

7、rly,thecapacityofthatpartofthesystemislimitedbythe4,200tpdofthesloweroperation.9Nowconsidertheentiresystemformakingsteel.Thecapacitiesarelistedbeloweachdepartment.Attwopointsinthesteel-makingprocess,outputsfromtwodepartmentsareinputstoasingledepartment.Theratioofeachinputislisted

8、onthearrowthatillustratestheflow.Determi