Beruflich Dokumente
Kultur Dokumente
OVERVIEW
The Focus Designing for Profit Top Down Cost Targets Designing for Manufacture Financing the Enterprise
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-2
COURSE FOCUS
Chapter 11 Example
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-3
FREE ENTERPRISE
Producers
Make What They Want (Or Not) Charge What They Want Compete How They Want Buy What They Want (Or Not) Buy From Whom They Want
Customers
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-4
BUSINESS
Motivated By Profit Players Include
Texas Instruments nearly disappeared because it depended on its cash cow in the 70s and 80s
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-5
LAUNCHING A PRODUCT
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-6
MARKETING
Identifies
a Demand for a Product Creates a Demand for a New Product New Technologies Emerge and Grow
Innovation Growth Standardization Maturity
Need
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Top Down Estimate Starts with a Market Price (What can I Ends with Target Costs Ensures: Product Meets Market Price Production Can Meet Cost Targets Profit Determines Feasibility (Proceed or
Go/No Go)
Kill,
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-8
3rd
Party
Market PriceLearning (Cost, Profit & Services) Illustration = $2050 Services/Profit = $1537.50 Market Selling Price (Cost, Profit) = $512.50
EXAMPLE
Includes: Materials Costs Labor Costs Production Costs Design Costs Sales/Advertising Costs Facilities Costs Equipment Costs Packaging Costs Shipping Costs Warranty Costs Customer Service Costs Profit Overhead Costs G&A Costs Etc.
Our Company
Profit to us = $212.50
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-9
EXAMPLE
This is an excellent example of most of the aspects of this course, and of Industrial Engineering in general
Industrial engineers are often the bridge between operational engineering and the business functions
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-10
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-11
Reliability Hardness
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
10
$212.62
$463.79
Impractical
$57.21
45.93
Cheaper! Better!
100
500
93.17
91.32
59.63
57.42
$173.73
54.66
Ch 11-13
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
MAKE-OR-BUY
Find
Compare
COST TO BUY
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-15
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-16
The Technology The Skills The Capacity Shop Load (Plant Utilization) Affects Cost Determination
Capacity
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-17
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-18
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-19
SUMMARY
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-20
VIDEO
What is a Price
2004 Pearson Education, Inc. Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management
Ch 11-21