ppt teori full.pptx

8/17/2019 ppt teori full.pptx

1/22

PROFIL PERUSAHAAN

Grinding Machines Division (GMD)mer!a"an sa#ah sa$ %agian dariReichard Machines &om!an'

Persahaan Ind"n'a %er"o#asi di

Fran"r$* dan GMD se%agai !ersahaanana"

Ham!ir +,, $ahn* Reichard $e#ahmem!rod"si mesin inds$ri 'ang di-a#

dise#rh Ero!a dan Ameri"a U$araPersahaan meni"ma$i re!$asi a$as"a#i$as 'ang $inggi* !emim!in $e"no#ogi*dan !e#a'anan "onsmen 'ang sem!rna


2/22

SI.UASI /ISNIS

/e%era!a $ahn %e#a"angan ini* %e%era!a!ersahaan mas" "e !asar 'angdige#$inReichard (harga s!are!ar$s 'angmrah) Persahaan #ain $e#ah mas"

dengan "a#i$as #e%ih rendah dan harga 'angmesin dan s!are!ar$s 'ang #e%ih rendah

/rggeman Grinders mer!a"an !esaing$er%era$ 'ang %er#o"asi di /e#gia* 'ang

mem!rod"si cincin !#as$i" (sa#ah sa$%agian dari mesin) n$" menggan$i"ancincin %a-a ('ang digna"an o#eh Reichard)

Mr 0r$1 (Managing Direc$or) memas$i"an!ersaingan a"an $ers %er#an-$ secarain$ensi "ede!an .e$a!i* dia $e#ah


3/22

Pada $ing"a$an #ain* "e$i"a !emasarandan !rod"si diangga! se%agaimasa#ah* "om!#e"si$as da#am

!engam%i#aan "e!$san men-adi!en$ing

Po"o" !ada "ass ini ada#ah* 2%era!a#ama !ersahaan $e$a! dengan

s%s$ansia#n'a 'ang #e%ihmengn$ng"an .a!i !rod" 'angdi!rod"si sdah %an'a" di$ingga#"anSehingga a!a"ah dengan $e$a!mem!rod"si cincin %a-a GMD $e$a!


4/22

&incin /a-a &incin P#as$i"

Masa manaa$4 5%#an

Ra$a6ra$a n$" +

mesin menggna"an7 cincin

Harga 4 859:+,,

0an$i$as s$o" hars

%an'a"

Masa manaa$n'a 7; dari

cincin %a-a

Pa%ri" $e#ah memi#i"ide!ar$emen ce$a"an in-e"si!#as$ic

Pa%ri" sia! n$"

mem!rod"si cincin !#as$i"!ada !er$engahanSe!$em%er

&e$a"an $am%ahan dan!era#a$an 'ang di!er#"an

da!a$ mem!rod"si se"i$ar


5/22

Mr. Goerner Sales manager

Mr. HainzDevelopmentengineer

Mr. Metz of theHeadquartergroup

6 Sanga$meno#a" n$"men-a# cincin%a-a se$e#ahcincin !#as$i"

$ersedia6 Dengan!enggnaancincin !#as$i"ma"a a"anmem!engarhi!en-a#anmesin

6 cincin !#as$i"a"anmenggang!ermin$aancincin %a-a

6 Pen-a#ancincin !#as$i"han'a di area/rggeman 6Me#an-$"an!ena=arancincin %a-asam!ai sema!ersediaan

ha%is

-

$ida" masa#aha!a%i#a GMD%ersia! n$"mem!rod"sicincin !#as$i"*

mes"i!n ias"e!$is a$as!enerimaan!asar dari!rod" $erse%$6 /erhara! ada!em#ihan a$as!ersediaan %a-a


6/22

A!a 'ang harsdi!er$im%ang"an30ass ini %er"ai$an dengan ana#isis %ia'a

n$" meni#ai $ransisi e"onomi !rod"'ang dihada!i Reichard Maschinen

Me#i%a$"an ca"!an 'ang #e%ih #as a$as

is6is %isnis 'ang %er"ai$an dengan$ransisi

Si$asi e"onomi hars di%a=a "e da#amo"s? %ia'a $e$a!* %ia'a mar-ina#* dan

%ia'a hangs hars di!isah"an dandieva#asi n$" @re#evansi@ mere"a$erhada! "e!$san


7/22

0onse! menghi#ang"an overhead$e$a! di$era!"an da#am -ang"a!ende"* ana#isis %ia'a re#evan

0onse! sn" cos$ !ada ana#isis%ia'a re#evan

0onse! 2!rod" s%s$i$si n$"

as!e" ana#isis "on$ri%siMenggna"an ana#isis di a$as

se%agai dasar n$" !engam%i#an"e!$san harga


8/22

Bha$ sho#d %e done3

Mr 0r$1 ms$ decide =ha$ $o !rodce in$he $re and =ha$ $o do =i$h hiscrren$ inven$ories He needs a shor$6and a #ong6$erm s$ra$eg'

Facing $he in$rodc$ion o !#as$ics rings%' one com!e$i$or* /rggeman* RMGneeds $o decide4

+) =he$her $he' =i## s$ar$ $o !rodce!#as$ic rings

5) =hen $o s$ar$ $he !rodc$ion* ineeded


9/22

Incremen$a# cos$ ana#'sisFor $he shor$ rn

Alternative 1:


10/22

A#$erna$ive +4 Se## s$ee# rings =hich are a#read' ininven$or' and do no$ !rodce s$ee# rings

/ecase $he' =i## no$ incr an' !rodc$ioncos$ and $he Cnished goods $o %e so#d are

a#read' in inven$or'* $he incremen$a# cos$ =i##%e o =ages=i## %e incrred dring $he smmer* %$ i$ iscommon $o $he $hree a#$erna$ives and =i## no$

%e inc#ded in $he incremen$a# cos$s


11/22

A#$erna$ive 54Produce next 34!"" steel rings

.he s!ecia# s$ee# sed in $he manac$re o $he rings has

a#read' %een !rchased and $here is no a#$erna$ive mar"e$ or$he ra= s$ee# Since $he scra! va#e o $he s$ee# sed $o ma"e$he rings is 1ero* $he o!!or$ni$' cos$ o $he ra= ma$eria# is a#so1ero .hs* $here is no r$her ra= ma$eria# cos$

.he' =i## incr $he direc$ #a%or cos$ in $his !eriod and $he =ages$ha$ =i## addi$iona##' !aid =i## %e 8,> o $he reg#ar =ages 7* 8,> +7,7

.he varia%#e OH cos$ is ,> o direc$ #a%or cos$s +7,7,> ++58

l i


12/22

#lternative 3$ Start toproduce plastic rings in

Septem%er /ecase RMG needs $o!re!are or $he !#as$ics!rodc$ion n$i#Se!$em%er For $he shor$rn* =e assme no

ca!aci$' e;!ansion* so =e=i## e;c#de $he C;ed OHcos$s es$ima$ed %' $hecon$ro##er and inc#de $headdi$iona# C;ed OHincrred %' $he acisi$ion

o mo#ds and $oo#ing .o ca#c#a$e $he addi$iona#

C;ed OH* i e mo#ds and$oo#ing* =e assme $hese# #ie o $hisei!men$ is 9 'ears Onecan a#so assme $ha$ $he

.he varia%#e OH cos$ is ,> odirec$ #a%or cos$s +9,,> +57

.he anna# demand or $he !#as$icrings4

#nnual demand for the plasticrings & '("units)*+ , !3*+s ,-" &3'!/ units

.he addi$iona# OH cos$ !er +,,!#as$ic

1ost per -"" units &2#cquisition cost)2 usefullife,annual demand , -""&-"""",-"")2!,3'!/ &!4.'(


13/22

Jes$ion 84

.his es$ion as"s or $hediKeren$ia# cos$ o $he 59*79, s$ee#

rings =hich a#read' are ininven$or' a$ $he end o Ma' .heidea here is $o see $ha$ $he 59*79,

Cnished s$ee# rings a#read' ininven$or' have 1ero diKeren$ia#cos$ No addi$iona# =or" needs $o%e done on $hese rings


14/22

Jes$ion 74.his es$ion as"s =hichring is more !roC$a%#e* s$ee# or !#as$ic

Plastic Rings Contribution Full Cost

Revenue $340.00 $340.00

RM $4.20 $4.20

DL 15.60 15.60

!"De#t. 12.4 31.20 % 15.60

&'(in. 15.60 $32.2 $66.60

Pro)it Contribution $30*.*2 $2*3.40


15/22

+teel Rings +teel Rings 25,450

-et Future Rings

34,500 in stoc/

Rings

Contribution60 #er ee/ 52 ee/s 350

Full Cost60 #er ee/ 52 ee/s 350

Revenue $325.00 $325.00 $325.00

$325.00

RM 0 0 *6.65 *6.65

Labor 14.04 46.0 46.0

!"De#t 11.23 3*.44 3.60% 46.

&'(in. 0 25.2* 160. 263.5

Pro)it $325.00 $2.*3 $164.11 $61.15

.o$a# ProC$ oS$ee# Rings

5*+8 +,8*9,, 9*8 5+*7+

o#me oP#as$ic Rings

5979,:788

879,,:7 59 ,95 89, 89,

ProC$&on$ri%$ion o+,, P#as$icRings

8, 8, 8, 587,

.o$a# ProC$ oPlastic Rings +*9 5*99 5*5 57*957


16/22

Jes$ion 74 &on$

+ For $he ne;$ o 59*79, rings* s$ee#rings are mch more !roC$a%#e $han!#as$ic rings

5 For $he ne;$ 87*9,, rings a$er $ha$*s$ee# rings are s$i## mch more !roC$a%#e$han !#as$ic rings

8 For a## rings %e'ond 9*9, ni$s4 $ee#

rings are more !roC$a%#e $han !#as$ic ona margina# con$ri%$ion %asis %$ !#as$icrings are more !roC$a%#e $han s$ee# on a## cos$ %asis


17/22

5uestion !$ 6ong term costanal7sis

.he decision %ased on $he incremen$a# cos$ ana#'sisis $ha$ $he com!an' do no$ !rodce an' ringsHo=ever* =e s$rong#' recommend $o ana#'se $he!roC$a%i#i$' o !rodcing !#as$ic rings in $he #ongrn* %ecase $he ana#'sis a%ove does no$ inc#de a##$he cos$s $ha$ =i## %e incrred in $he #ong rn For$he #ong $erm ana#'sis* =e =i## $a"e $he ## cos$ingca#c#a$ion made %' $he con$ro##er


18/22

For $he #ong rn* $he cos$ !er +,,!#as$ic rings is ar #ess $han $ha$ os$ee# rings I $he !rices o %o$hrings are $he same* $he !#as$ic rings

are !roC$a%#e I$ is c#ear $ha$ in $he#ong rn* s$ee# rings =i## no$ $a"ean' share %ecase o i$s high!rodc$ion cos$

Ho=ever* even $hogh $hecom!an' shi$ $o $he !#as$ic rings!rodc$ion and dro! $he s$ea# rings*i$ s$i## !oses 8 concerns as %e#o=◦ 8urther price reduction◦ 9verhead cost on plastic rings


19/22

Price reduction

A$ $he ver' %eginning* =e can e;!ec$ high !rice and high marginon !#as$ic rings

Ho=ever* $he !rice o $he !#as$ic rings can %e #o=ered $o


20/22

Demand decrease

Be can e;!ec$ $heincreasing demand or$he !#as$ic rings a$ $he%eginning* %ecase $here=o#d %e re!#acemen$demand rom s$ee# rings

Ho=ever* $he demand=i## %e o $he crren$demand or $he s$ee#rings* %ecase o i$sdra%i#i$'

A$ $he same $ime* $hedemand or $he s$ee#rings =i## %e , in $=o andha# 'ears* assming+,> decrease in $hreemon$hs


21/22

Jes$ion 4 Recommenda$ion Ja#i$a$ive Ana#'sis

1ompetitive Mar+et$ Given $he !#as$ic rings !rodc$ion isno$ ver' dic#$ (as RMG is $r'ing $o shi$ $o !#as$ic ring!rodc$ion soon) and i$ %rings higher margin $han s$ee# rings*$he mar"e$ =i## %e ver' com!e$i$ive Even i RMG does no$!rodce $he !#as$ic rings* $he !#as$ic rings =i## %e !rodced %'

o$her com!anies and $he mar"e$ =i## shi$ $o !#as$ic ringsna$ra##'

:eichard Maschinen;s mar+et leadership$ /' in$rodcing$he !#as$ic rings in$o mar"e$ ear#ier* $he com!an' =i##main$ain $heir !osi$ion as a #eading inds$ria# machine!rodcer o high a#i$' and $echno#og'

Glo%al Penetration$ Given !#as$ic rings higher OH cos$s$rc$re and decreasing demand !ros!ec$* $he com!an'sho#d e;!and $heir c#ien$ %ase %' g#o%a# !ene$ra$ion Since$heir com!e$i$or* /rggeman* is on#' se##ing $he !#as$ic rings=i$hin /e#gim* $hrogh $his e;!ansion* Reichard MaschinenGm%H co#d -s$i' $heir !#as$ic rings !rodc$ion

Steel :ings are no longer feasi%le$ .he s$ee# rings higher

cos$s do no$ -s$i' $he con$inos manac$ring nder $hecom!e$i$ion


22/22

Jes$ion 4 Recommenda$ionsJan$i$a$ive Ana#'sis

In conc#sion* considering a## $heas!ec$s o shor$ $erm incremen$a#cos$ ana#'sis* #ong $erm !ros!ec$s odemand* !rice* !roC$a%i#i$' andan$i$a$ive ana#'sis* =e sgges$o##o=ings◦

Shi$ $o !#as$ics rings =i$hin a 'ear◦ Price a$ Crs$* arond

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