bab 9_novelly sionita simanjuntak _0906557190
TRANSCRIPT
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8/3/2019 Bab 9_Novelly Sionita Simanjuntak _0906557190
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Novelly Sionita Simanjuntak
0906557190
9.2 Dik: annual demand = $2.000.000
Transit time I (t1)= 10 days
Transit time II (t2) = 7 days
Dit: reduction in transit inventory
Jawab: reduction in transit inventory = transit inventory I transit inventory II
Transit inventory I =
Transit inventory I =
Maka, Transit inventory I = $ 54.794, 5
Transit inventory II =
Transit inventory II =
Maka, Transit inventory II = $ 38.356,1
Diperoleh reduction in time inventory = $ 54.794,5 - $ 38.356,1 = $ 16.438,4
9.4 Dik: Average inventory = $ 10.000
Capital cost = 10%
Storage cost = 25%
Risk cost = 50%
Dit: Annual carrying cost
Jawab: Total cost of carrying inventory = 10% + 25% + 50% = 85%
So, Annual carrying cost of inventory =85% x $ 10.000 = $ 8.500
9.6 Dik: Wages for purchasing = $ 45.000
Purchasing expenses = $ 30.000
Custom and brokerage cost = $ 25 per order
Cost of financing inventory = 8%
Storage cost = 6%
Risk cost = 10%
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Average inventory = $ 250.000
Annual order = 5000
Dik: annual ordering and carrying cost
Jawab: annual order cost
Annual ordering cost = wages for purchasing + purchasing expenses + (annual order x $25)
= $ 45.000 + $ 30.000 + (5000 x $25)
= $ 45.000 + $ 30.000 + $ 125.000 = $ 200.000
Annual carrying cost
Total cost of carrying inventory = 8% + 6% + 10% = 24%
Annual carrying cost = 24% x $ 250.000 = $ 60.000
9.8 tanpa safety stock
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total unit Total $
Forecast Demand 5000 8000 8000 9000 30000
Production 7500 7500 7500 7500 30000
Ending Inventory 0 2500 2000 1500 0
Average Inventory 1250 2250 1750 750
Inventory Cost ($) 7500 13500 10500 4500 36.000
Production planning for each quarter = 30.000/4 = 7
Average inventory = (ending inventory sebelum + ending inventory sekarang) : 2
Inventory cost = average inventory x carrying cost per unit
Dengan safety stock = 100 (asumsi: opening inventory tetap 0)
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total unit Total $
Forecast Demand 5000 8000 8000 9000 30000
Production 7525 7525 7525 7525 30100
Ending Inventory 0 2525 2050 1575 100
Average Inventory 1262.5 2287.5 1812.5 837.5
Inventory Cost ($) 7575 13725 10875 5025 37.200
Total production = total demand + ending inventory opening inventory
= 30000+100-0 =30100
Production plan for each quarter= 30100/4 = 7525
9.10 Assets = liabilities + owners equity
Owners equity = assets liabilities = $ 2.000.000 - $ 1.600.000 = $ 400.000
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9.12 Revenue $ 3.000.000
Cost of good sold
Direct labor $ 700.000
Direct material $ 900.000
Factory overhead $ 700.000 $ 2.300.000
Gross Margin $ 700.000
General and admin expenses $ 300.000
Net Income $ 400.000
9.14 Dik: Annual cost of good sold = $ 12.000.000
Average inventory = $ 2.500.000
Jawab:
a. Inventory turns ratio =Annual cost of good sold : Average inventory=
b. Inventory turns = Annual cost of good sold : Average inventoryAverage inventory = Annual cost of good sold : Inventory turns
Average inventory =
Reduction in average inventory = $ 2.500.000 - $ 1.200.000 = $ 1.300.000
c. Cost savings = reduction in inventory x 20%Cost savings = $ 1.300.000 x 20% = $ 260.000
9.16 Dik: on hand inventory = 600 units
Annual usage = 7200 units
Working days = 240 days
Dit: Days of supply
Jawab: Average daily usage =
Days of supply =
9. 18
Part Number Annual unit usage unit cost $ Annual $ usage
1 200 10 2000
2 15000 4 60000
3 60000 6 360000
4 15000 15 225000
5 1400 10 14000
6 100 50 5000
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7 25000 2 50000
8 700 3 2100
9 25000 1 25000
10 7500 1 7500
Part
Number
Annual $
usage
cumulative
$ usage
cumulative %
$ usage
Cumulative
% of items Class
3 360000 360000 47.96% 10 A
4 225000 585000 77.94% 20 A
2 60000 645000 85.93% 30 B
7 50000 695000 92.59% 40 B
9 25000 720000 95.92% 50 B
5 14000 734000 97.79% 60 C
10 7500 741500 98.79% 70 C
6 5000 746500 99.45% 80 C
8 2100 748600 99.73% 90 C
1 2000 750600 100.00% 100 C
Analisis:
High priority = part 3 dan 4
Medium priority = part 2, 7 dan 9
Lowest priority = Part 5, 10, 6, 8 dan 1
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