Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

تمرين 39

Takt Time Johnson Electronics manufactures a power supply used in a variety of electronic, products, including printers, modems, and routers. The demand for the part is 8,400 units per week. The production of the power supply requires six different manufacturing operations, each in sequence and each having the following processing times. The net available time to work is 70 hours per week, using two shifts.

Required
1. What is the Takt time for this product
2. Is the processing line properly balanced for this product Why or why not
3. What is the strategic role of Takt time, and how is it implemented by the cost management analyst