Seligram Case Study

straits 1 There are mainly third factors leading to the failure of the real system at ETO. First, at that place has been a steady freeze off in contain labor hours per piles and fewer examination lots. such(prenominal) a capitulation is mainly due to an increase dependence on seller certificate, which is a key percentage of JIT deli rattling. Number of tests macrocosm done by ETO trims because the suppliers did the exam by themselves. Second, there is a shift from simple inspection service to broader-based test technology. Although ETO provides applied science supports on complex parts, outside testing services are even cheaper, esp. on large lots when only unsophisticated testing is required. Lastly, the existing testing equipment is getting out-dated and is unable to screw with the pace with raw(a) developments in high-technology components. Also, the very expensive highly change equipment is required to test the new high-technology components. That equ ipment provides longer test cycles and more than test data per part. Such an increased automation would reduce direct labor need to absorb depreciation cost for ETO. Charges for testing go up due to an increase in burden scores. Therefore, ETO notices that the number and relative frequency of complaints from the customers are amplified. Question 2 The account Cost of 5 Components nether the subsisting agreement ProductDLBurden=DL*Burden RateAllocated Overhead ICA$917$917*1.452246.65 ICB20512051*1.455024.95 Capacitor10941094*1.452680.3 Amplifier525525*1.451286.25 Diode519519*1.451271.55 @ @ @ @ Total:12509.

7 The Reported Costs of the 5 Components u! nder the System proposed by the accounting system Manager (Two-Cost Pool) ProductDirect Labor $DL $ RateMachine HourMachine Hour RateAllocated Overhead IC A9171100.418.514802580.4 IC B 20512461.24032005661.2 Capaciter10941312.87.56001912.8 Amplifier52563054001030 Diode519622.8129601582.8 Total12767.2 Reported costs of the five components describe in the system proposed by the consultant ProductDL DL rate * 0.2Main experiment * 63.34Mech. Test * 112.63TOTAL IC A917183.4538.391126.32765.09 IC B2051410.2886.762928.396276.34 CAP.1094218.8190.02506.8532009.673 AMP.525105253.36112.63995.99 DIO.519103.8443.38563.151629.33 @ @Total13676.423 As for the affinity of the 3... If you want to get a full essay, fiat it on our website: OrderCustomPaper.com

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