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Strategic Cost Management - Module 4 Part 1 Solutions
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SIRBTEGIC Cos MAMREENENT 7 Rerewant , Future and 01 ffeRen ha)
= Pee is ietevert
Module 4: ona sp
(cision tay hort sent =F
CASiON-MG cn
one YEU mee HN Ayr
WOR FER DECITTON Sar
Incremental ve -
we ee ee Apel 00) acremtntal _Approad
Site t, 340,000. ape0 Moc ci th .
Na ry.oog) woe 11,000" *aedo Sp 20800 cxnk «Hl )
cure F 4y,000 #6 F 109,000 ve t8agan (ha - )
FC (0,000 ) "5.000 FSH IS 000 (Cok 1 HY a he
NIE % 54100 33.000 qe)
= os
£5 maces ine $0) ey ar)
——* ¥ip y 1000 = 30,000
away rere x (ooo 12,000
forth 2, v00
tre 200.
Lat tne 3060
on:
tox!
7 yutwo - Reo
a _Ee0d
i 481 AN
‘make or Buy Analysis o
a * = © oxi 49 Have Cha)
om Ww >
£ oneuct 13,
4
Fah Ge mate oki
2 Rdwomtoge, of Male
z : :
Gas fds sax aogo0 <(Gu0,o9_
Gt ® Bet 2 2¢x aom00
120,200
saving rennet = _ 000
eee Gio 000)
—__ Mvanicge “70,000 (7e- WN)
TL. mare or ouy —
™ x 2 wt ®, | BE mals oF Bay indiffetence Poin
wor 2 ee ee | 2 ee
tre tae = | 7.
cc P4.000 @* 19.000 | seamico feet = we F008
yox~
feex se ae | MOm/oy. pier eee
aad 000) | oft a ot Ms
® \ 13 2 ey | tate oe : S73)
srvitge]O1 38% ae | oo ae
a aorye M ———— 1,900, snr
SP
Heopees
T~make or guy
M 8
cy geome
var on Gore -
tt ad *
pio 2oree enfite
oC eoo 30/000
cman led
dae $240
Aiea 45,000"
sang. {we0o0)
“SE.-Make or Buy DeeI0ny
ee —
ec ™ =
aunt gee Fee
peteine reel og
von % =
An- ron a
Mai. eat 200/000 —
Adllt. pen? DETOPD
TIL. eliminating oepMry ment vision Coepartimcne tiefits)
alt eggel ANE ewe
$end. Mar Ly,
nt in eet) iw 1@)
= Contmb-May TNI dn
(toot 19 indent
eo.
eet. a sffea tore
s 1.000 gm yr
Vp S00 HNL wy iiD>
ee ie
orale oe
GE © viiminating ®bepardment
=
Ss 500,000
=¥CeS 0, $00,000
cm. FO, 000 y
=: 0c eo
sity.
M4. (BOE + GOR + 30k) * 170,000 /
B+ 922% 100,600 220,000
nddiboral [aspection © $100¢
canege C4000)
ood /
Net teh Af M 00
yee
m/s #8 ¥ 100,00 = 4, 900,000
Additonal CqNP! 240,008
fetditona) pond
B+ 24 x 190,000 = 2,300,000
nebaaven’easat “Cas oee>
Cook see con abun, oo
(0epF aged rede 6 me vt
; Gat yy
y c -
Fry FY eqanbttn OM A
gccisyons Mey ert 24a
‘ f * aa |
on - ) “prop! orere pep a
oe dhe bys sie expert Se l
“he Ee Fay SEE
cw geo HN Se <
ibe 200. :
cele a
: ie oF Cohmon (oc att
anitheet pert € a. ee gnman a
cates ‘605,000
“Vee pond.
Weshchver Siovou0
say he $0,000 ie 0
I. Fy 24,000 a
all ee
Cu Dire (M4p)l2" 1000 Lull edeng
confubunon 0 FeAl
iC kc ;
SHORTCUT }
r OLD Ni 500,000 |aiiocarce
| A teen, Coe | a. .
\ | me Loep7 sagem Proft_fexarmone nals
ann (orerait-re? doe
om we eg © ai A ting one @ ctose att stows * 0
“Ys Wg ns s a a
cu (vem) “80 “vcs too VG 220 c °
oe 40 ewli) 7 cue) “Pe ve 2
Hie oa @ de e ~oc ii ou ©
FNL Qia, Cole Yo) cp clocH) to te ae
PWN NE a ah (fru ty 0, wer ws Cae)
7 aut ty 10 (Pat yy =
ow 5 - © os se "
qchie ag = New rie) = NeW KL OD, cule
new yt @S) ia od G) si
ree OC rei 16 6
Los * NI ele
= s ww z Ew ett jae 1S
F. Orpeng afrodut — 4 eee
‘e H eet sie | XL. Etimineton Of Deparfrnend
ase danjoe | OO 2
i a sexco YAH IC 28,000
tenty (2000 )
= ayod suai nek
080 ¥
oa
nen ni IaDD
Chie sy90 vot
) iw
ven NT weacieh
old ggevoy™ via
SieNF by 4,000 ¢
+eMoc | MOO by Uerd00
“200, WO+ da not ai we
a } z
FE ong 1 wrvdveh a wie nace Cohaper ne ido)
me eons puter FEN 2600 [2,050
s tov S yoriabe,
“ves qu? 201000 age @l00 20,000
ica: Taso anfeas “EES Ie 0
cm «OOD oma
-e wo S nif ailn $4009 30)000
Cele Cul 210007 “H600 4 by 17,000
Be! cha
om with paint. zl Pra
we
he mods pair wnat
mw t tiple Wa” resis TASS >
se} cost ef Inete trent sereny itt! scoinot Sone
wet Cet A =0 N ssprinkt
Me E BR siting!
abe we @ I aay hoe BP adore 000 Wi
Meet FO reins STV + 16,000 ¥y = 40,009 conte
To —cofiler Sow ee nats
pe pont vale 70000 ATL. Process Futhey rene
quent Bein ‘oral oper ca ss
rei oie ge ce
en 00 aoe eters eames en
i Be Ago ne tent Gow) 5) x00 Fous 10000
reoby a8 ated —, x %
raed | 00 sf 961000 wes moive Bee 0501
we 7,000 hues Sie Co 14,00 aw 0
alae ie snag | “F000 LGngow (061000) 30,000 panes
‘contr ibelih ee
= 0 adntd A
Shed do \ y P00 FF or adenteye of
aes ae noee = se8ea-ayjeov= swe | « he
4+ -10 Rr -
aap, sen not or tater wok = torr 300-2 op
“
: ge for
| /\: ~ C4
A Y y\ ow Dp MEE Me Pk - 207
0.
ache | if
‘x 20,000 ee
we Le eo0 ak = ak se were)
Nt ri $5,000)
sty Se pwit © Kau
ake Lag
ee produ compingnat vecision | Scare ™ o “ite i — —
manta * 6 ©
Ar
cm [Mie) Z . f ue
owe ht
19.900
y6,000_
6 nenshpeniv
ee wal —
acorns
owen,
- west predel combis| im
¢ + 3000
@+ 3700
| ab P22 (9X #10 0900
(wppor Hy) # se =42,008
yun 080AWE Product vombronon yeasin / scam
Pesovee veuisivn
_ mene, Hm
De OP ae.
ON ge / DP — a0 e. foe 4
ah 2 49 ” 2 B- CoOv
ton : c {Dd 2eco¥
cme 410 AN 90 tN
8 “8
Ours avaiiapre : ao
= c (406% A
ee AP: 32,000 - oe
©0900 ae a
~ Bey ny | :
7A ae Dit wh 7 2000
7 4,008 ¥
t TM
Heep
ee) Aree
4, €= evar cea +208 1 9>p - o'8,ou?
Br apcor 3t0u © 1000 y7efy ~ 90,000
D+ seve ime
B20 200 So/y
TOM Lute,