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本帖最後由 liushui006 於 2010-1-28 03:20 編輯
As part of her internship project at global foods, Lillian smith was charged with understanding and mapping the supply chain for global foods』 premium macaroni and cheese. This is the macaroni and cheese sauce in a can, rather than the powdered mix in a pouch. The selling point is that the sauce in a can tastes closer to homemade. It is priced at 3 to 4 times more than the macaroni and cheese with powdered cheese mix.
The cost of this product was too high, according to management. Because it was already priced at such a premium, marketing believed that there was no way that global foods could raise the price of the product to consumers. However the cost increase it was experiencing were squeezing the margins.
Lillian had been given a bill of materials for the mix and needed to trace it back to the individual suppliers, their sub-suppliers, and any sub-suppliers. The BOM that Lillian was given appears in table 7.2. the ingredients in each finished box of macaroni and cheese weigh approximately 1 pound. There are 24 boxes in a case, and each case contains about .24 hundredweight of ingredients, not counting the packaging. The shrinkage or loss costs are built into the unit cost of 24boxes. The packaging is also converted to a cost per case of macaroni and cheese. Corrugated shoppers and cartons are price per hundred and need to be converted to a case cost. Loss in manufacturing must also be incorporated. The glue is prices per cwt.
Lillian approached one of the product engineers to give her some insight into reading the BOM. The project engineer provided the following definitions:
Remember that the unit of measure is 1 case of 24 boxes.
CWT means hundredweight, which is the same as 100 pounds. It is a common measure in food manufacturing and ingredient buying in the united states. |
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