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%

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 Forecast Demand 5000 8000 8000 Production 7500 7500 7500 Ending Inventory 0 2500 2000 1500 Average Inventory 1250 2250 1750 Inventory Cost ($) 7500 13500 10500 Production planning for each quarter = 30.000/4 = 7 Quarter 4 9000 7500 0 750 4500 Total unit 30000 30000 Total $

36.000

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 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 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 Total $

37.200

9.12

Revenue Cost of good sold Direct labor Direct material Factory overhead Gross Margin General and admin expenses Net Income $ 700.000 $ 900.000 $ 700.000

$ 3.000.000

$ 2.300.000 $ $ $ 700.000 300.000 400.000

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 inventory Average 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 1 2 3 4 5 6 Annual unit usage 200 15000 60000 15000 1400 100 unit cost $ 10 4 6 15 10 50 Annual $ usage 2000 60000 360000 225000 14000 5000 

7 8 9 10

25000 700 25000 7500

2 3 1 1

50000 2100 25000 7500

Part Annual $ cumulative Number usage $ usage 3 360000 360000 4 225000 585000 2 60000 645000 7 50000 695000 9 25000 720000 5 14000 734000 10 7500 741500 6 5000 746500 8 2100 748600 1 2000 750600

cumulative % Cumulative $ usage % of items 47.96% 10 77.94% 20 85.93% 30 92.59% 40 95.92% 50 97.79% 60 98.79% 70 99.45% 80 99.73% 90 100.00% 100

Class A A B B B C C C C C

ABC Chart
1.2 1

percentage of value

0.8

0.6

0.4

0.2

0 10 20 30 40 50 60 70 80 90 100

percentage of items

Analisis: High priority = part 3 dan 4 Medium priority = part 2, 7 dan 9 Lowest priority = Part 5, 10, 6, 8 dan 1