中南林2020级PM第二周作业C4-5
象形识字42.Examiner’s report March/June 2021A manufacturing company us machine C, which is operational for five hours a day to manufacture four products: W, X, Y and Z. Factory costs are $150,000 per day. The company us throughput accounting and its objective is to maximi profits. Information relating to the products is as follows:Product Production rate per machine hour （units） Selling price per unit （$） Material cost per unit （$） Conversion cost per unit （$）W 200 350 120 40X 500 190 95 25Y 400 270 160 20Z 350 215 75 35If the company is not able to increa the availability of machine C's operational hours, what is the production ranking of product Y? [单选题] *
A First |
B Second |
C Third |
D Forth(正确答案) |
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答案解析：The correct answer is D Forth As the products are all produced in the same fact
ory the cost per machine hour will be the same across all the products so they can be ranked on their throughput return per machine hour （otherwi they should be ranked ion their throughput accounting ratio）.The products would be ranked in order: Z, X, W and Y. Product Y would be ranked forth （last）.
43.Examiner’s report June 2017. Which of the following statements is NOT consistent with the theory of constraints? [单选题] *
A There is no inventory of work in progress or finished good held(正确答案) |
天理昭然B Raw materials are converted into sales as quickly as possible |
C Operations prior to the bottleneck operate at the same level as the bottleneck |
D Conversion costs and investment costs are kept to a minimum |
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答案解析： Holding no inventory of work in progress or finished goods is NOT consistent with the theory of constraints as the theory of constraints specifies that a small amount of buffer inventory should be maintained prior to the bottleneck activity so that the bottleneck never has to be slowed down or delayed. The other three statements are all c
onsistent with the theory of constraints.
量的成语44.Examiner’s report September 2016. A manufacturing company us three process to make its two products, X and Y. The time available on the three process is reduced becau of the need for preventative maintenance and rest breaks. ……Which of the following will improve throughput? [单选题] *
A Increasing the efficiency of the maintenance routine for Process 2(正确答案) |
B Increasing the demand for both products | 植物怎么传播种子
C Reducing the time taken for rest breaks on Process 3 |
半元音字母D Reducing the time product X requires for Process 1 |
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答案解析：This question tested candidates’ knowledge of throughput accounting, and specifically how throughput can be improved. It is also a good example of a question where it’s important not to rush – all of the possible answers could improve throughput, depending on what our bottleneck （limiting factor） is – Process 1,2 or 3. If none of the process are limited, then increasing demand would improve throughput.Once we have
realid this, we need to find out which （if any） process is limiting us. This is a common calculation in F5 but worth going over. We need to calculate, for each process, how many hours are required to meet maximum demand – 10 units of X and 16 of Y:As the table shows, Process 2 is the bottleneck – we cannot produce 10 units of X and 16 of Y in the 22 hours available. Therefore increasing the efficiency of the maintenance routine will increa the amount of units we can produce, and therefore improve throughput. Any of the other options will mean we are still limited by Process 2, and therefore will have no effect.
45.Past year paper December 2016.A company decides which of three mutually exclusive products to make in its factory on the basis of maximizing the company's throughput accounting ratio.……Which of the following actions would improve the company's existing throughput accounting ratio? [单选题] *
A Increa the lling price of product Z by 10%(正确答案) |
B Increa the lling price of product Y by 10% |
C Reduce the material cost of product Z by 5% |
D Reduce the material cost of product Y by 5% |
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答案解析：As all three products are mutually exclusive the company would choo to make X as it has the highest throughput return per hour of $2.Of the four possible options only increasing the lling price of product Z by 10% would give a higher throughput return per hour of $2.40.
46.Specimen exam September 2016.A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a lling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. The costs are bad on weekly production and sales of 150 units.What is the throughput accounting ratio? [单选题] *
女人看大海的心情短语| 水果沙拉做法 A 1·33(正确答案) |
B 2·00 |
C 0·75 |
D 0·31 |
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答案解析：Return per factory hour = （$130 – $50）/4 hours = $20Factory costs per hour = （$20 + $40）/4 = $15TPAR = $20/$15 = 1·33
47.Past year paper June 2015.X Co us a throughput accounting system. Details of product A, per unit, are as follows:……What is the return per hour for product A? [单选题] *
A $40 |
B $2,400(正确答案) |
填充前景色快捷键C $30 |
D $1,800 |
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答案解析：$320 – $80/（6/60） = $2,400
48.Past year paper June 2015.The following statements have been made in relation to the concepts outlined in throughput accounting:（i） Inventory levels should be kept to a minimum.（ii） All machines within a factory should be 100% efficient, with no idle timeWhich of the above statements is/are correct? [单选题] *
A （i） only(正确答案) |
B （ii） only |
C Both （i） and （ii） |
D Neither （i） nor （ii） |
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答案解析：The first statement is correct as throughput accounting discourages production for inventory purpos and is often ud in a just in time environment. The cond statement is incorrect as in throughput accounting it is the bottleneck resource which should be 100% efficient which actually may mean unud capacity elwhere.
