[공학] 당기순이익 최대화를 위한 STi의 LCD생산라인 개선(영문)
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- 2011.10.13 / 2019.12.24
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추천 연관자료
- 목차
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- Contents -
I. Introduction
1. Brief Introduction of the Company & Bar LCD
2. Our Team’s Selection of Bar LCD Modules
3. The Reason Why Our Team Selected This Topic
4. Specific characters of LCD production
II. Analysis
1. Linear Programming for the First Model
[1] Designing the Spreadsheet Model
1) Input Variables
2) Constraints
3) Changing Cells
4) Objective Function
[2] Optimal Solution
[3] Nonlinearity of the First Model
2. Integer Programming for the Second Model
[1] Dividing Total Fixed Cost to Each LCD Module
[2] Change in Variables from the First Model to the Second Model
[3] Optimal Solution
[4] Sensitivity Analysis (Solver Table)
1) Selling Price
2) Labor Hours
III. Conclusion & Our Recommendation
- 본문내용
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Based on the data we found on the annual report and detailed product report of the company, we found out that a person can assemble 13 big LCDs in a day if they work for 10 hours. Therefore, from 13/10 we get 1.3 LCD per hour, and in order to fix this into labor hours per assembly, we divided 1 with 1.3 and got 0.77.
Labor hours per testing: 0.5
Since Labor hours for testing was recorded in the company’s product report so we didn’t have to go through separate calculations.
-42”1/2 and 32”1/2 are big models, and 21.6”1/2 and 18.5”1/3 are small models. Since small models are almost half of the big models, we assumed that labor hours and cost decrease by half.
②Cost per labor Hours
Cost per labor hour assembly:
Formula: 15*0.77
From the total labor costs in the financial report, we estimated one person’s annual salary to be $30000. We divided this by 250days (excluding all weekends and holidays) and this gives $120 per day, so cost per labor hour becomes $15. We want the labor cost per LCD assembly, so we multiply $15 with labor hours per assembly which is 0.77
Cost per labor hour testing
Formula: 15x0.77x0.5/0.77
③Total Labor cost
Total Labor cost (Direct Labor)
Formula:
Cost per labor hour assembly x Labor hour per unit assembly +
Cost per labor hour testing x Labor hour per unit testing
④Direct Material cost, Total overhead cost, selling price
These data were specified in detailed product report so we didn’t make any assumptions.
⑤Cost of component parts
Formula: Total labor cost + Material cost + Total overhead
⑥Unit Margin
Formula : Selling price- Cost of component parts
⑦Fixed Cost
The fixed cost is already on the financial statement, so we only had to calculate the appropriate value.
Formula:
\1,566,232,000(total machine cost)X0.0059(a portion of Bar LCD from total produce) = \9,240,768
\9,240,768 / 1,100 = $8,400.70
2) Constraints
①Labor availability
Labor availability for assembly:
Hours used: Sumproduct (Labor hour for
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