Intro

Operations Process Flow AnalysisYou can customize this template by filling in a simple form, without editing a spreadsheet.This is a small and simplified working sample of the Operations Process Flow template.

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Description of the Operations Process Flow ModelBelow is a sample of the kind of dynamic (manufacturing or business) process flow that this model can simulate.Not all features are available in the Basic Version.Process Flow

The process flow is described by a transition rates between processes that can vary with time. The model tracks yield units and percent and scrap units and percent for each process stage. Each process has capacity limits determined by the number of pieces of processing equipment. Transition rates can vary with time. This particular model has transition rates that are constant over time. You can input outsourced units into any stage in the flow. (The model inserts outsourced units only in Process 1 and in finished goods inventory at the first time step.)

Tracks processing costs by process stage by type of cost input by time period. Reports costs per unit in/processing/out and aggregate costs in/processing/out for each stage. Allocate cost less salvage value of scrapped units to good output units at each processing stage. Separate worksheets show costs with and without breakout of material/labor/captial expense/overhead.

Tracks accumulated cost of a good unit entering and exiting each stage by type of cost by time period.

Tracks units scrapped and cost of scrap at each process state by time period.

Reports costs and accumulated costs per unit, by cost type and by time period. Cost of a good unit entering a process stage Cost of a processing a unit at a process stage Cost of a good unit exiting a process stage Cost of scarpped units at each process stage Allocates cost less salvage value of scrapped units to good output units at each processing stage. Separate worksheets show costs with and without breakout of material/labor/captial expense/overhead.

Sales Sales of Products A and B are driven by market demand and limited by available finished units. You can sell the output of any process stage. (In this particular model, only output of two stages are sold.)

Financial results: Model include prices, revenue COGS, and gross margin for units sold.

Scenarios Handles multiple scenarios to compare alternative processes. This model has two scenarios in which Scenario 2 raises yields and increases input costs in Process 3. The model includes Excel charts that provide graphical views of key variables. These charts are part of the model, and they are included by default in exported Excel workbooks. You can add more charts, import them, and the new charts will be included in exported Excel workbooks.As you explore the model, we suggest that you Read some of the Excel comments that are attached to Analysis Variables throughout the workbook. These comments also appear in ModelSheet in convenient places. View worksheet "Formulas" which shows the named variables and symbolic formulas of the model in a compact and readable form. The symbolic formulas are not active in this Excel workbook, but they give you some idea how the model works, and how it looks in ModelSheet.

Technical notes

These facts should help you understand how production units flow through the model. At each process stage, units available for processing (UNITS AVAILABLE IN) are either sent for processing (UNITS IN) or, if processing capacity is exceeded, sent to buffer inventory storage (UNITS BUFFER STOCK). The Processing capacity (UNITS CAPACITY) of each stage is determined by the number of PROCESSING STATIONS times the CAPACITY/STATION. The units that enter each processing stage either emerge as good output units (UNITS OUT), or as scrap (SCRAP UNITS). YIELD % of the units come out good and SCRAP % units come out as scrap. At the end of each time period, good units are either sold (UNITS SOLD), or routed by the stage transition matrix (TRANSITION %) to other processing stages for use in the next time period (UNITS AVAILABLE IN). The number of units sold is the minimum of the units available for sale at the end of each time period (UNITS OUT), and the amount of market demand (UNITS DEMAND). The operation can purchase work-in-process units for any processing stage at the start of any time period (PURCHASED UNITS IN). In this model, the operation purchases material inputs for stage one in each time period, and it purchases finished goods in the first time period to fill the distribution channel. The model has two scenarios (SCENARIO) that have different scrap rates and different processing costs in process stage 3.

These facts should help you understand how the costs flow through the model. The value of work in process inventory that enters each stage (WIP IN) plus the PROCESS COST equals the value of good units out (WIP OUT) plus the value of scrap (SCRAP COST). Worksheet UNIT COSTS shows cost allocated per production unit for each unit stock or unit flow in the model. The costs are presented in two levels of detail. Worksheet COST FLOW shows the flow of costs with costs of all types aggregated together. Worksheet COST FLOW DETAIL shows the flow of costs with material, labor, overhead, and allocations of fixed expense broken out for each cost variable.If this Spreadsheet Solution lacks some of the features you need

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This Excel workbook was generated by ModelSheet on July 11, 2010, except for this worksheet of comments.Copyright 2009, 2010 ModelSheet Software, LLCModelSheet and the ModelSheet logo are registered trademarks of ModelSheet Software, LLC.

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Process 1Process 2Process 3Finished Goods ARework 2SalesGoods AMarket DemandProcess 4Finished Goods BSalesGoods B

Graphs

InputsTest ProjectABC, Inc.Scenario 1InputsShaded cells are input cells. You can enter data in them.Excel formulas in shaded cells are starting suggestions. You can overwrite them.Company Name
VISTA$: (variable Company_Name)ABC, Inc.

Project Name
VISTA$: (variable Project_Name)Test Project

Scenario (1, 2 or 3)
VISTA$: Specifies which scenario to use in the model.Affects assumptions for processing costs per unit,transition probabilities, and yield rates.(variable Scenario)1Process Flow Transition Rates Stage 1Stage 2Stage 3TotalTransition %
VISTA$: Percent of good units output from stage A thatgoes to stage B for the next time period, for allpairs of processes A and B, by time period.

These transition rates specify the process flow,because only units with positive transition ratesare connected in the flow.(variable Transition_pct_Sc1X) Stage 10.0%0.0%0.0%0.0% Stage 20.0%0.0%0.0%0.0% Stage 30.0%0.0%0.0%0.0% Total

Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Yield %
VISTA$: Pecentage of input units that exit as good unitsfor each processing stage, by time period, forscenario 1(variable Process_Yield_pct_Sc1X) Stage 1100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Stage 2100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Stage 3100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%

Work Units Entering the Process and Processing Capacity Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Purch'd Units In
VISTA$: Work-in-process (WIP) units purchased externallyas input to each stage, by time period(variable Units_Purchd_In) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000

Processing Stations
VISTA$: Number of processing stations at each processingstage, by time period(variable Stations) Stage 11.001.001.001.001.001.001.001.001.001.001.001.001.001.001.001.00 Stage 21.001.001.001.001.001.001.001.001.001.001.001.001.001.001.001.00 Stage 31.001.001.001.001.001.001.001.001.001.001.001.001.001.001.001.00 Total3.003.003.003.003.003.003.003.003.003.003.003.003.003.003.003.00

Capacity/Station
VISTA$: Units processing capacity for each stage perstation per time period(variable Station_Capacity) Stage 11,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Stage 21,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Stage 31,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Total1,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000

Processing Costs Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Process Cost/U
VISTA$: Processing cost per unit for units processed ateach stage, segmented by cost factors (material,labor, fixed expense, overhead), by time period,for scenario 1(variable Proc_Cost_per_U_Sc1X) Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! Material ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! Labor ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! Fixed Exp ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! OH ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! Total ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0! ERROR:#DIV/0!

Cost/Unit Purch'd In
VISTA$: Cost per unit of purchased input units enteredinto each state, by time period(variable Cost_per_U_Purchd_In) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Scrap Salvage $/Unit
VISTA$: Salvage value per unit of units scrapped at eachstage, by time period(variable Scrap_Salvage_Value_per_U) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Fixed Expense/Station
VISTA$: Fixed expense per processing station, for eachstage, per time period(variable Fixed_Exp_per_Station) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Labor Overhead %
VISTA$: Overhead rate on labor expense, by process stage,by time period(variable Labor_Overhead_pct)0%0%0%0%0%0%0%0%0%0%0%0%0%0%0%0%

TransitionsTest ProjectABC, Inc.Scenario 1TransitionsTransition Matrix Stage 1Stage 2Stage 3TotalTransition %
VISTA$: Percent of good units output from stage A (on theleft) to stage B (on top) for the next timeperiod, for all pairs of processes A and B, bytime period.

These transition rates specify the process flow,because only units with positive transition ratesare connected in the flow.(variable Transition_pct) Stage 10.0%0.0%0.0%0.0% Stage 20.0%0.0%0.0%0.0% Stage 30.0%0.0%0.0%0.0% Total

Process Yields Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Yield %
VISTA$: Percentage of input units that exit as good unitsfor each processing stage, by time period. Unitthat require rework are counted as good units(until scrapped in a later process stage.(variable Process_Yield_pct) Stage 1100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Stage 2100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0% Stage 3100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%

Scrap %
VISTA$: Percentage of units input that become scrap ateach stage, by time period(variable Scrap_pct) Stage 10.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Stage 20.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0% Stage 30.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%

UnitsTest ProjectABC, Inc.Scenario 1UnitsGood Units OutJan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Units Out
VISTA$: Good units output from each processing stage, bytime period. Unit that require rework are countedas good units (until scrapped in a later processstage.(variable Units_Out) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000Good Units InJan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Purch'd Units In
VISTA$: Work-in-process (WIP) units purchased externallyas input to each stage, by time period(variable Units_Purchd_In) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000

Units Available In
VISTA$: Good units available to enter each processingstage, by time period. Includes buffer stocks ifinput units that may have been built up inprevious time periods.(variable Units_Avail_In) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000

Units In
VISTA$: Good units input to each processing stage, by timeperiod(variable Units_In) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000

Other Units ProcessedJan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Units Scrap
VISTA$: Units scrapped during processing at each stage, bytime period(variable Units_Scrap) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000

Units Buffer Stock
VISTA$: Good units in buffer stock available to ente eachprocessign stage, by time period(variable Units_Buffer_Stock) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000

UtilizationTest ProjectABC, Inc.Scenario 1UtilizationJan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Capacity Utilization %
VISTA$: Percentage of processing capacity utilized foreach stage, by time period(variable Capacity_Util_pct) Stage 10%0%0%0%0%0%0%0%0%0%0%0%0%0%0%0% Stage 20%0%0%0%0%0%0%0%0%0%0%0%0%0%0%0% Stage 30%0%0%0%0%0%0%0%0%0%0%0%0%0%0%0% Total0%0%0%0%0%0%0%0%0%0%0%0%0%0%0%0%Total Capacity Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Units Capacity
VISTA$: Units processing capacity for each stage, per timeperiod (variable Units_Capacity) Stage 11,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Stage 21,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Stage 31,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Total3,0003,0003,0009,0003,0003,0003,0009,0003,0003,0003,0009,0003,0003,0003,0009,000

Station Capacities Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Capacity/Station
VISTA$: Units processing capacity for each stage perstation per time period(variable Station_Capacity) Stage 11,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Stage 21,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Stage 31,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000 Total1,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,0001,0001,0001,0003,000

Processing Stations
VISTA$: Number of processing stations at each processingstage, by time period(variable Stations) Stage 11.001.001.001.001.001.001.001.001.001.001.001.001.001.001.001.00 Stage 21.001.001.001.001.001.001.001.001.001.001.001.001.001.001.001.00 Stage 31.001.001.001.001.001.001.001.001.001.001.001.001.001.001.001.00 Total3.003.003.003.003.003.003.003.003.003.003.003.003.003.003.003.00

Unit CostTest ProjectABC, Inc.Scenario 1Unit CostProcessing Cost/Unit Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Process Cost/Unit
VISTA$: Processing cost per unit at each stage, segmentedby cost factors (material, labor, fixed expense,overhead) and by time period. Computed as (totalprocessing cost)/(total units processed).(variable Proc_Cost_per_U) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Cost/Input Unit Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Cost/Unit Purch'd In
VISTA$: Cost per unit of purchased input units enteredinto each state, by time period(variable Cost_per_U_Purchd_In) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

WIP/Unit In
VISTA$: Value per unit of work-in-process (WIP) inventorythat enters each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_per_U_In) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Cost/Output Unit Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012WIP/Unit Out
VISTA$: Value per unit of work-in-process (WIP) inventorythat exits each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_per_U_Out) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

COGS/Unit
VISTA$: Cost per unit of units sold as finished goods asoutput of each stage, segmented by cost factor(material, labor, fixed expense, overhead), by time period(variable COGS_per_U) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Scrap Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Stage 1 Scrap Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Salvage $/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Net Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Scrap Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Salvage $/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Net Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Scrap Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Salvage $/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Net Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Cost FlowTest ProjectABC, Inc.Scenario 1Cost FlowProcessing CostsJan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Process Cost
VISTA$: Processing cost at each stage, segmented byprocess stage, by time period(variable Process_Cost) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Cost of Input Units Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Cost Purch'd Units In
VISTA$: Cost of purchased input units entered into eachstate, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Cost_Purchd_U_In) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

WIP Available In
VISTA$: Value of work-in-process (WIP) inventory availableto enter each processing stage, segmented by costfactor (material, labor, fixed expense, overhead)by time period(variable WIP_Avail_In) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

WIP In
VISTA$: Value of units of work-in-process (WIP) inventorythat enter each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_In) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Cost of Output Units Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012WIP Out
VISTA$: Value of units of work-in-process (WIP) inventorythat exit each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_Out) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Cost of Goods
VISTA$: Cost of units sold as finished goods from out putof each stage, segmented by cost factor (material,labor, fixed expense, overhead), by time period(variable COGS) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Scrap Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Stage 1 Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 2 Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 3 Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Total Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Unit Cost DetailTest ProjectABC, Inc.Scenario 1Unit Cost DetailProcessing Cost/Unit Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Process Cost/Unit
VISTA$: Processing cost per unit at each stage, segmentedby cost factors (material, labor, fixed expense,overhead) and by time period. Computed as (totalprocessing cost)/(total units processed).(variable Proc_Cost_per_U) Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Cost/Input Unit Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Cost/Unit Purch'd In
VISTA$: Cost per unit of purchased input units enteredinto each state, by time period(variable Cost_per_U_Purchd_In) Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

WIP/Unit In
VISTA$: Value per unit of work-in-process (WIP) inventorythat enters each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_per_U_In) Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Cost/Output Unit Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012WIP/Unit Out
VISTA$: Value per unit of work-in-process (WIP) inventorythat exits each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_per_U_Out) Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

COGS/Unit
VISTA$: Cost per unit of units sold as finished goods asoutput of each stage, segmented by cost factor(material, labor, fixed expense, overhead), by time period(variable COGS_per_U) Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Scrap Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Stage 1 Scrap Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Salvage $/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Net Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Scrap Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Salvage $/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Net Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Scrap Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Salvage $/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Scrap Net Cost/Unit$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

Cost Flow DetailTest ProjectABC, Inc.Scenario 1Cost Flow DetailProcessing Costs Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Process Cost
VISTA$: Processing cost at each stage, segmented byprocess stage, by time period(variable Process_Cost) Stage 1 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Fixed Expense Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Fixed Expense
VISTA$: Fixed expense for each stage, per time period(variable Fixed_Expense) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Cost of Input Units Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Cost Purch'd Units In
VISTA$: Cost of purchased input units entered into eachstate, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Cost_Purchd_U_In) Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

WIP Available In
VISTA$: Value of work-in-process (WIP) inventory availableto enter each processing stage, segmented by costfactor (material, labor, fixed expense, overhead)by time period(variable WIP_Avail_In) Stage 1 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

WIP In
VISTA$: Value of units of work-in-process (WIP) inventorythat enter each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_In) Stage 1 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Cost of Output Units Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012WIP Out
VISTA$: Value of units of work-in-process (WIP) inventorythat exit each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_Out) Stage 1 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Cost of Goods
VISTA$: Cost of units sold as finished goods from out putof each stage, segmented by cost factor (material,labor, fixed expense, overhead), by time period(variable COGS) Stage 1 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Scrap Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20112012Stage 1 Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 2 Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 3 Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Total Scrap Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Salvage Value$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Scrap Net Cost$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

Scrap Cost
VISTA$: Cost imputed to scrap at each stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable Scrap_Cost) Stage 1 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0

FormulasTest ProjectABC, Inc.Scenario 1FormulasVariableDisplay AsDimension IndexFormula / DataCapacity_Util_pctCapacity Utilization %
VISTA$: Percentage of processing capacity utilized foreach stage, by time period(variable Capacity_Util_pct)StagesRoll-up:if(Units_Capacity=0, 0, Units_In/Units_Capacity)

COGSCost of Goods
VISTA$: Cost of units sold as finished goods from out putof each stage, segmented by cost factor (material,labor, fixed expense, overhead), by time period(variable COGS)Stages, Cost_TypesData:WIP_Out*if(Units_Out=0, 0, 0/Units_Out)

COGS_per_UCOGS/Unit
VISTA$: Cost per unit of units sold as finished goods asoutput of each stage, segmented by cost factor(material, labor, fixed expense, overhead), by time period(variable COGS_per_U)Stages, Cost_TypesRoll-up:if(0=0, 0, COGS/0)

Company_NameCompany Name
VISTA$: (variable Company_Name)

Cost_per_U_Purchd_InCost/Unit Purch'd In
VISTA$: Cost per unit of purchased input units enteredinto each state, by time period(variable Cost_per_U_Purchd_In)StagesData:preve(0)

Cost_Purchd_U_InCost Purch'd Units In
VISTA$: Cost of purchased input units entered into eachstate, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Cost_Purchd_U_In)StagesData:Cost_per_U_Purchd_In*Units_Purchd_In

Fixed_Exp_per_StationFixed Expense/Station
VISTA$: Fixed expense per processing station, for eachstage, per time period(variable Fixed_Exp_per_Station)StagesData:preve(0)

Fixed_ExpenseFixed Expense
VISTA$: Fixed expense for each stage, per time period(variable Fixed_Expense)StagesData:Fixed_Exp_per_Station*Stations

Gross_MarginGross Margin
VISTA$: Gross margin amount (revenue - cost of goods) forfinished goods sold as output from each stage, bytime period(variable Gross_Margin)StagesData:0-COGS

Gross_Margin_pctGross Margin %
VISTA$: Gross margin percent = gross margin / revenue(variable Gross_Margin_pct)StagesRoll-up:if(0=0, 0, Gross_Margin/0)

IdentIdent
VISTA$: An "identify matrix" that switches indexvariables, enabling matrix multiplication of2-index variables using function matmult. Used indefinitions of variable Units_Out and Units_Scrap.StagesY, StagesData:if(dimitemnum("Stages")=dimitemnum("StagesY"), 1, 0)

Labor_Overhead_pctLabor Overhead %
VISTA$: Overhead rate on labor expense, by process stage,by time period(variable Labor_Overhead_pct)GlobalData:preve(0)

Proc_Cost_per_UProcess Cost/Unit
VISTA$: Processing cost per unit at each stage, segmentedby cost factors (material, labor, fixed expense,overhead) and by time period. Computed as (totalprocessing cost)/(total units processed).(variable Proc_Cost_per_U)Stages, Cost_TypesRoll-up:rollup("Cost_Types", rollup(Sum), , if(Units_In=0, Proc_Cost_per_U_Sc, Process_Cost/Units_In))

Proc_Cost_per_U_Avg_pltProcess Cost/U (Avg)
VISTA$: Processing cost per unit at each stage, averagedover the total time range(variable Proc_Cost_per_U_Avg_plt)StagesData:Proc_Cost_per_U

Proc_Cost_per_U_Last_pltProcess Cost/U (Last)
VISTA$: Processing cost per unit at each stage, in thelast time period(variable Proc_Cost_per_U_Last_plt)StagesData:Proc_Cost_per_U

Proc_Cost_per_U_ScProcess Cost/Unit
VISTA$: Processing cost per unit at each stage, segmentedby cost factors (material, labor, fixed expense,overhead), by time period(variable Proc_Cost_per_U_Sc)Stages, Cost_TypesData:if(Scenario=1, Proc_Cost_per_U_Sc1X, if(Scenario=2, 0, if(Scenario=3, 0, "error")))Roll-up:ifm(isleafd("Stages"), sum(ranged("Cost_Types")), 0)

Proc_Cost_per_U_Sc1XProcess Cost/U
VISTA$: Processing cost per unit for units processed ateach stage, segmented by cost factors (material,labor, fixed expense, overhead), by time period,for scenario 1(variable Proc_Cost_per_U_Sc1X)Stages, Cost_Types.OH@Jan 2011:Labor_Overhead_pct*Proc_Cost_per_U_Sc1X["Cost_Types.Labor"]Stages, Cost_TypesData:if(diminfo("Cost_Types", 4)="Fixed_Exp", if(Units_In=0, 0, Fixed_Expense/Units_In), preve(0))Roll-up:ifm(isleafd("Stages"), sum(ranged("Cost_Types")), " ")

Process_CostProcess Cost
VISTA$: Processing cost at each stage, segmented byprocess stage, by time period(variable Process_Cost)Stages, Cost_TypesData:if(diminfo("Cost_Types", 4)="Fixed_Exp", var(Fixed_Expense), Proc_Cost_per_U_Sc*Units_In)

Process_Yield_avg_pctYield % (avg)
VISTA$: Percentage of input units that exit as good unitsfor each processing stage, averaged over timeperiods. Unit that require rework are counted asgood units (until scrapped in a later processstage.(variable Process_Yield_avg_pct)StagesXData:Process_Yield_pct

Process_Yield_Last_pct Yield % (Last)
VISTA$: Percentage of input units that exit as good unitsfor each processing stage, averaged over timeperiods. Unit that require rework are counted asgood units (until scrapped in a later processstage.(variable Process_Yield_Last_pct)StagesXData:Last(Process_Yield_pct)

Process_Yield_pctYield %
VISTA$: Percentage of input units that exit as good unitsfor each processing stage, by time period. Unitthat require rework are counted as good units(until scrapped in a later process stage.(variable Process_Yield_pct)StagesXData:if(Scenario=1, Process_Yield_pct_Sc1X, if(Scenario=2, 0, if(Scenario=3, 0, "error")))

Process_Yield_pct_Sc1XYield %
VISTA$: Pecentage of input units that exit as good unitsfor each processing stage, by time period, forscenario 1(variable Process_Yield_pct_Sc1X)StagesXData:preve(1)

Project_NameProject Name
VISTA$: (variable Project_Name)

ScenarioScenario (1, 2 or 3)
VISTA$: Specifies which scenario to use in the model.Affects assumptions for processing costs per unit,transition probabilities, and yield rates.(variable Scenario)

Scrap_CostScrap Cost
VISTA$: Cost imputed to scrap at each stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable Scrap_Cost)Stages, Cost_TypesData:(WIP_In+Process_Cost)*Scrap_pct

Scrap_Cost_per_UScrap Cost/Unit
VISTA$: Cost per unit imputed to scrapped units at eachstage, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Scrap_Cost_per_U)Stages, Cost_TypesRoll-up:if(Units_Scrap=0, 0, Scrap_Cost/Units_Scrap)

Scrap_Net_CostScrap Net Cost
VISTA$: Cost of scrap less salvage value of scrap at eachstage, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Scrap_Net_Cost)StagesData:Scrap_Cost-Scrap_Salvage_Value

Scrap_Net_Cost_per_UScrap Net Cost/Unit
VISTA$: Cost of scrap less salvage value of scrap at eachstage, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Scrap_Net_Cost_per_U)StagesData:Scrap_Cost_per_U-Scrap_Salvage_Value_per_U

Scrap_pctScrap %
VISTA$: Percentage of units input that become scrap ateach stage, by time period(variable Scrap_pct)StagesXData:1-Process_Yield_pct

Scrap_Salvage_ValueScrap Salvage Value
VISTA$: Salvage value of units scrapped at each stage,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable Scrap_Salvage_Value)StagesData:Scrap_Salvage_Value_per_U*Units_Scrap

Scrap_Salvage_Value_per_UScrap Salvage $/Unit
VISTA$: Salvage value per unit of units scrapped at eachstage, by time period(variable Scrap_Salvage_Value_per_U)StagesData:preve(0)Roll-up:if(Units_Scrap=0, 0, Scrap_Salvage_Value/Units_Scrap)

Stages_dimStages
VISTA$: The names of the items in dimension 'Stages'stored in an Avar. Used in graphs.(variable Stages_dim)StagesData:diminfo("Stages", 7, ", ")

Station_CapacityCapacity/Station
VISTA$: Units processing capacity for each stage perstation per time period(variable Station_Capacity)StagesData:preve(1000)

StationsProcessing Stations
VISTA$: Number of processing stations at each processingstage, by time period(variable Stations)StagesData:preve(1)

Transition_pctTransition %
VISTA$: Percent of good units output from stage A (on theleft) to stage B (on top) for the next timeperiod, for all pairs of processes A and B, bytime period.

These transition rates specify the process flow,because only units with positive transition ratesare connected in the flow.(variable Transition_pct)Stages, StagesXData:if(Scenario=1, Transition_pct_Sc1X, if(Scenario=2, 0, if(Scenario=3, 0, "error")))Roll-up:ifm(isleafd("StagesX"), sum(ranged("Stages")), " ")

Transition_pct_Sc1XTransition %
VISTA$: Percent of good units output from stage A thatgoes to stage B for the next time period, for allpairs of processes A and B, by time period.

These transition rates specify the process flow,because only units with positive transition ratesare connected in the flow.(variable Transition_pct_Sc1X)Stages, StagesXRoll-up:ifm(isleafd("StagesX"), sum(ranged("Stages")), " ")

Units_Avail_InUnits Available In
VISTA$: Good units available to enter each processingstage, by time period. Includes buffer stocks ifinput units that may have been built up inprevious time periods.(variable Units_Avail_In)StagesData:preve(0, matmult(Units_Out-0, Transition_pct, "Stages", "StagesX"))+preve(0, Units_Buffer_Stock)+Units_Purchd_In

Units_Buffer_StockUnits Buffer Stock
VISTA$: Good units in buffer stock available to ente eachprocessign stage, by time period(variable Units_Buffer_Stock)StagesData:Units_Avail_In-Units_In+preve(0, Units_Buffer_Stock)

Units_CapacityUnits Capacity
VISTA$: Units processing capacity for each stage, per timeperiod (variable Units_Capacity)StagesData:Station_Capacity*Stations

Units_InUnits In
VISTA$: Good units input to each processing stage, by timeperiod(variable Units_In)StagesData:min(0.5*(preve(0)+Units_Capacity), Units_Avail_In)

Units_OutUnits Out
VISTA$: Good units output from each processing stage, bytime period. Unit that require rework are countedas good units (until scrapped in a later processstage.(variable Units_Out)StagesData:matmult(Ident, Process_Yield_pct, "StagesY", "StagesX")*Units_In

Units_Out_Last_pltUnits Out
VISTA$: Good units output from each processing stage inthe last time period. Used only for plotting.(variable Units_Out_Last_plt)StagesData:last(Units_Out)

Units_Out_pltUnits Out
VISTA$: Good units output from each processing stage, bytime period. Used only for plotting.(variable Units_Out_plt)StagesData:matmult(Ident, Process_Yield_pct, "StagesY", "StagesX")*Units_In

Units_Out_tsum_pltUnits Out
VISTA$: Good units output from each processing stage inthe total time range. Used only for plotting.(variable Units_Out_tsum_plt)StagesData:Units_Out

Units_Purchd_InPurch'd Units In
VISTA$: Work-in-process (WIP) units purchased externallyas input to each stage, by time period(variable Units_Purchd_In)StagesData:preve(0)

Units_ScrapUnits Scrap
VISTA$: Units scrapped during processing at each stage, bytime period(variable Units_Scrap)StagesData:Units_In*matmult(Ident, Scrap_pct, "StagesY", "StagesX")

WIP_Avail_InWIP Available In
VISTA$: Value of work-in-process (WIP) inventory availableto enter each processing stage, segmented by costfactor (material, labor, fixed expense, overhead)by time period(variable WIP_Avail_In)Stages, Cost_TypesData:preve(0, Matmult(Transition_pct, WIP_Out-COGS, "StagesX", "Stages"))+if(diminfo("Cost_Types", 0)="Material", var(Cost_per_U_Purchd_In*Units_Purchd_In), 0)

WIP_Buffer_StockWIP_Buffer Stock
VISTA$: Value of units in buffer stock available to entereach processing stage, segmented by cost factor(material, labor, fixed expense, overhead) by timeperiod(variable WIP_Buffer_Stock)StagesData:if(Units_Avail_In=0, 0, (Units_Avail_In-Units_In)/Units_Avail_In)*WIP_Avail_In+preve(0)

WIP_InWIP In
VISTA$: Value of units of work-in-process (WIP) inventorythat enter each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_In)Stages, Cost_TypesData:WIP_Avail_In*if(Units_Avail_In=0, 0, Units_In/Units_Avail_In)

WIP_OutWIP Out
VISTA$: Value of units of work-in-process (WIP) inventorythat exit each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_Out)Stages, Cost_TypesData:WIP_In+Process_Cost-if(WIP_Avail_In["Cost_Types"]+Process_Cost["Cost_Types"]=0, 0, (WIP_Avail_In+Process_Cost)/(WIP_Avail_In["Cost_Types"]+Process_Cost["Cost_Types"])*Scrap_Salvage_Value_per_U)*Units_Scrap

WIP_per_U_InWIP/Unit In
VISTA$: Value per unit of work-in-process (WIP) inventorythat enters each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_per_U_In)Stages, Cost_TypesRoll-up:if(Units_In=0, 0, WIP_In/Units_In)

WIP_per_U_OutWIP/Unit Out
VISTA$: Value per unit of work-in-process (WIP) inventorythat exits each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_per_U_Out)Stages, Cost_TypesRoll-up:If(Units_Out=0, 0, WIP_Out/Units_Out)

Plot SupportTest ProjectABC, Inc.Scenario 1Plot SupportThis sheet supports plots and should be ignored.Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Units Out
VISTA$: Good units output from each processing stage, bytime period. Used only for plotting.(variable Units_Out_plt) Stage 10000000000000000 Stage 20000000000000000 Stage 30000000000000000 Total0000000000000000Stages
VISTA$: The names of the items in dimension 'Stages'stored in an Avar. Used in graphs.(variable Stages_dim)Units Out
VISTA$: Good units output from each processing stage inthe total time range. Used only for plotting.(variable Units_Out_tsum_plt)Units Out
VISTA$: Good units output from each processing stage inthe last time period. Used only for plotting.(variable Units_Out_Last_plt)Yield % (avg)
VISTA$: Percentage of input units that exit as good unitsfor each processing stage, averaged over timeperiods. Unit that require rework are counted asgood units (until scrapped in a later processstage.(variable Process_Yield_avg_pct) Yield % (Last)
VISTA$: Percentage of input units that exit as good unitsfor each processing stage, averaged over timeperiods. Unit that require rework are counted asgood units (until scrapped in a later processstage.(variable Process_Yield_Last_pct)Process Cost/U (Avg)
VISTA$: Processing cost per unit at each stage, averagedover the total time range(variable Proc_Cost_per_U_Avg_plt)Process Cost/U (Last)
VISTA$: Processing cost per unit at each stage, in thelast time period(variable Proc_Cost_per_U_Last_plt) Stage 1Stage 1Stage 100Stage 1100%100.0%Stage 1$0$0 Stage 2Stage 2Stage 200Stage 2100%100.0%Stage 2$0$0 Stage 3Stage 3Stage 300Stage 3100%100.0%Stage 3$0$0

(FnCalls 1)Test ProjectABC, Inc.Scenario 1(FnCalls 1)12/26/20101/1/20111/1/20111/1/2011Jan 2011Q1 201120112/1/20112/1/20112/1/2011Feb 20113/1/20113/1/20113/1/2011Mar 20114/1/20114/1/20114/1/2011Apr 2011Q2 20115/1/20115/1/20115/1/20115/1/2011W 5/1/2011May 20116/1/20116/1/20116/1/2011Jun 20117/1/20117/1/20117/1/2011Jul 2011Q3 20118/1/20118/1/20118/1/2011Aug 20119/1/20119/1/20119/1/2011Sep 201110/1/201110/1/201110/1/2011Oct 2011Q4 201111/1/201111/1/201111/1/2011Nov 201112/1/201112/1/201112/1/2011Dec 20111/1/20121/1/20121/1/20121/1/2012W 1/1/2012Jan 2012Q1 20122012

(Intermediate Computations)Test ProjectABC, Inc.Scenario 1(Intermediate Computations)Scrap_Cost_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 2 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 3 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Scrap_Cost_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 2 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Stage 3 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Material Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Labor Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Fixed Exp Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 OH Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 1$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 2$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Stage 3$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0 Total$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0Units_In_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Units_In_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Units_Avail_In_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Units_Avail_In_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Process_Yield_pct_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Process_Yield_pct_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Units_Buffer_Stock_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Units_Buffer_Stock_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Units_Scrap_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Units_Scrap_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Proc_Cost_per_U_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Proc_Cost_per_U_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Proc_Cost_per_U_Sc_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Proc_Cost_per_U_Sc_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Process_Cost_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Process_Cost_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011COGS_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011COGS_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011COGS_per_U_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011COGS_per_U_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Scrap_Cost_per_U_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Scrap_Cost_per_U_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Scrap_Cost_3Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Scrap_Cost_4Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011Units_Out_plt_1Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 20111/1/20112/1/20113/1/20111/1/20114/1/20115/1/20116/1/20114/1/20117/1/20118/1/20119/1/20117/1/201110/1/201111/1/201112/1/201110/1/2011Units_Out_plt_2Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Jan 2011Feb 2011Mar 2011Jan 2011Apr 2011May 2011Jun 2011Apr 2011Jul 2011Aug 2011Sep 2011Jul 2011Oct 2011Nov 2011Dec 2011Oct 2011

(Other Variables)Test ProjectABC, Inc.Scenario 1(Other Variables)Ident
VISTA$: An "identify matrix" that switches indexvariables, enabling matrix multiplication of2-index variables using function matmult. Used indefinitions of variable Units_Out and Units_Scrap.Stage 1Stage 2Stage 3Stage 1100Stage 2010Stage 3001Scrap Salvage $/Unit
VISTA$: Salvage value per unit of units scrapped at eachstage, by time period(variable Scrap_Salvage_Value_per_U)Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Process Cost/Unit
VISTA$: Processing cost per unit at each stage, segmentedby cost factors (material, labor, fixed expense,overhead), by time period(variable Proc_Cost_per_U_Sc)Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Total$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00WIP/Unit In
VISTA$: Value per unit of work-in-process (WIP) inventorythat enters each processing stage, segmented bycost factor (material, labor, fixed expense,overhead) by time period(variable WIP_per_U_In)Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00WIP/Unit Out
VISTA$: Value per unit of work-in-process (WIP) inventorythat exits each processing stage as good units,segmented by cost factor (material, labor, fixedexpense, overhead) by time period(variable WIP_per_U_Out)Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00COGS/Unit
VISTA$: Cost per unit of units sold as finished goods asoutput of each stage, segmented by cost factor(material, labor, fixed expense, overhead), by time period(variable COGS_per_U)Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Scrap Cost/Unit
VISTA$: Cost per unit imputed to scrapped units at eachstage, segmented by cost factor (material, labor,fixed expense, overhead) by time period(variable Scrap_Cost_per_U)Jan 2011Feb 2011Mar 2011Q1 2011Apr 2011May 2011Jun 2011Q2 2011Jul 2011Aug 2011Sep 2011Q3 2011Oct 2011Nov 2011Dec 2011Q4 2011Stage 1 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 2 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00Stage 3 Material$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Labor$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 Fixed Exp$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00 OH$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

LabelsTest ProjectABC, Inc.Scenario 1LabelsModel Start1/1/2011VariableDisplay LabelCommentCapacity_Util_pctCapacity Utilization %Percentage of processing capacity utilized for each stage, by time periodCOGSCost of GoodsCost of units sold as finished goods from out put of each stage, segmented by cost factor (material, labor, fixed expense, overhead), by time periodCOGS_per_UCOGS/UnitCost per unit of units sold as finished goods as output of each stage, segmented by cost factor (material, labor, fixed expense, overhead), by time periodCompany_NameCompany NameCost_per_U_Purchd_InCost/Unit Purch'd InCost per unit of purchased input units entered into each state, by time periodCost_Purchd_U_InCost Purch'd Units InCost of purchased input units entered into each state, segmented by cost factor (material, labor, fixed expense, overhead) by time periodFixed_Exp_per_StationFixed Expense/StationFixed expense per processing station, for each stage, per time periodFixed_ExpenseFixed ExpenseFixed expense for each stage, per time periodGross_MarginGross MarginGross margin amount (revenue - cost of goods) for finished goods sold as output from each stage, by time periodGross_Margin_pctGross Margin %Gross margin percent = gross margin / revenueIdentIdentAn "identify matrix" that switches index variables, enabling matrix multiplication of 2-index variables using function matmult. Used in definitions of variable Units_Out and Units_Scrap.Labor_Overhead_pctLabor Overhead %Overhead rate on labor expense, by process stage, by time periodProc_Cost_per_UProcess Cost/UnitProcessing cost per unit at each stage, segmented by cost factors (material, labor, fixed expense, overhead) and by time period. Computed as (total processing cost)/(total units processed).Proc_Cost_per_U_Avg_pltProcess Cost/U (Avg)Processing cost per unit at each stage, averaged over the total time rangeProc_Cost_per_U_Last_pltProcess Cost/U (Last)Processing cost per unit at each stage, in the last time periodProc_Cost_per_U_ScProcess Cost/UnitProcessing cost per unit at each stage, segmented by cost factors (material, labor, fixed expense, overhead), by time periodProc_Cost_per_U_Sc1XProcess Cost/UProcessing cost per unit for units processed at each stage, segmented by cost factors (material, labor, fixed expense, overhead), by time period, for scenario 1Process_CostProcess CostProcessing cost at each stage, segmented by process stage, by time periodPr