ch决策的相关成本已翻译说课.ppt

3-* * 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? 3-* * 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. 3-* * 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: ? Focusing business process improvement efforts on the bottleneck. Working overtime on the bottleneck. Investing in additional machines at the bottleneck. Subcontracting some of the processing that would be done at the bottleneck. Reducing defective units processed through the bottleneck. Shifting workers from non-bottleneck processes to 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. 3-* * Learning objective number 6 is to prepare an analysis showing whether joint products should be sold at the split-off point or processed further. 3-* * In some industries, a number of end products are produced from a single raw material input. When two or more products are produced from a common input these products are known as joint products. The split-off point is the point in the manufacturing process at which the joint products can be recognized as separate products. 3-* * For example, in the petroleum refining industry a large number of products are extracted from crude oil, including gasoline, jet fuel, home heating oil, lubricants, asphalt, and various organic chemicals. 3-* * The term joint cost is used to describe costs incurred up to the split-off point. Joint