Professional Documents
Culture Documents
Capacity Planning
Weeks 5 (Supplement 7)
► Capacity
► Bottleneck Analysis and the Theory of
Constraints
► Break-Even Analysis
► Reducing Risk with Incremental
Changes
Schedule jobs
Short-range
planning
(scheduling)
* Schedule personnel
Allocate machinery
A B C
2 min/unit 4 min/unit 3 min/unit
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bottleneck
MANAGEMENT
Fixed Costs
Are costs that continue even if no units are produced. Examples include depreciation,
taxes, debt and mortgage payments.
Variable Costs
Are those that vary with the volume of units produced. The major components of
variable costs are labor and materials.
Contribution
The difference between selling price and variable cost.
Revenue function
Another element in break-even analysis.
© 2014 Pearson Education
break-even
ANALYSIS
TR = TC or PX = F + VX
TR, TC TR
daerah
UNTUNG
TC
TC1
FC = k konstanta
daerah
RUGI
0 QBEP Q
© 2014 Pearson Education
break-even
example
F $10.000
BEP$ = =
1 – (V/P) 1 – [(1,50 + 0,75)/(4,00)]
$10.000
= = $22.857,14
0,4375
F $10,000
BEPx = = = 5,714
P–V 4.00 – (1.50 + .75)
© 2014 Pearson Education
NPV
net present
VALUE
Rumus umum :
F = P (1 + i )N
F = future value
P = present value
i = interest rate
N = number of years
Solving for P :
P= F
(1 + i)N
© 2014 Pearson Education
limitations
NPV
1. Investments with the same NPV may have significantly different projected
lives and different salvage values
2. Investments with the same NPV may have different cash flows. Different
cash flows may make substantial differences in the company’s ability to
pay its bills.
3. The assumption is that we know future interest rates. Which we do not
4. Payments are not always made at the end of a period (week, month or
year), which is not always the case.