Problem 13.

21 =

1.

2.

2014

2016

a. 208,000/104,000 = 2/hr.
60/2 = 30 min.

234,000/104,000 = 2.25/hr.
60/2.25 = 26.67 min.

b. 5,200/208,000 = 0.025

26,000/234,000 = 0.111

c. 83,200/208,000 = 40%

140,400/234,000 = 60%

d. 208,000/1,300,000 = 16%

234,000/1,300,000 = 18%

e. N/A

($260 $325)/$325 = (20%)

f. N/A

(7.8 15.6)/15.6 = (50%)

g. 13,000/208,000 = 6.25%

5,200/234,000 = 2.22%

h. 260 hrs.

1,040 hrs.

i. 104/40 = 2.6

312/40 = 7.8

j. $40,560,000

$45,630,000

k. 5,200

26,000

Strategic Objective

Measure

Financial Perspective:
Reduce unit cost
Develop new revenue
Increase total revenues

Unit cost reduction (%)

Percentage of new revenues
Revenue

Customer Perspective:
Increase customer satisfaction
Increase market share
Increase customer acquisition

Percentage of very satisfied customers

Market share
Number of new customers

Process Perspective:
Decrease process time
Improve product quality
Decrease inventory

Cycle time/Velocity
Percentage defects
Days of inventory

Learning & Growth Perspective:

Increase employee capability
Increase employee motivation

Training hours
Suggestions per worker