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CMA资料Planning, Budgeting and Forecasting(十二)

发布时间:2018-03-08 16:44 -阅读数: -文章来源:未知
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CSO: 1B3b LOS: 1B3d A manufacturing firm plans to bid on a special order of 80 units that will be manufactured in lots of 10 units each. The production manager estimates that the direct labor hours per unit will decline by a constant percen

CSO: 1B3b LOS: 1B3d
A manufacturing firm plans to bid on a special order of 80 units that will be manufactured in lots of 10 units each. The production manager estimates that the direct labor hours per unit will decline by a constant percentage each time the cumulative quantity of units produced doubles. The quantitative technique used to capture this phenomenon and estimate the direct labor hours required for the special order is
a. cost-profit-volume analysis.
b. the Markov process.
c. linear programming analysis.
d. learning curve analysis.

CSO: 1B3b LOS: 1B3e
A manufacturing company has the opportunity to submit a bid for 20 units of a product on which it has already produced two 10-unit lots. The production manager believes that the learning experience observed on the first two lots will continue for at least the next two lots. The direct labor required on the first two lots was as follows.
 5,000 direct labor hours for the first lot of 10 units
 3,000 additional direct labor hours for the second lot of 10 units
The learning rate experienced by the company on the first two lots of this product is
a. 40.0%.
b. 60.0%.
c. 62.5%.
d. 80.0%.



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