Operations Process Flow Analysis1

Application: Operations Process Flow Analysis
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Description of the Operations Process Flow Application

Below is a sample of the kind of dynamic (manufacturing or business) process flow that this model can simulate.
Process Flow
Process 1
Process 2
Process 3
Finshed
Goods A
Sales
Goods A
Market
Demand
Rework 2
Process 4
Finshed
Goods B
Sales
Goods B
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.
ModelSheet is a trademark of ModelSheet Software, LLC
page 1 of 82

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.
Suggestions for using this model
1. Use this workbook as-is to model business or manufacturing process flows. You can change the data in the
dark blue input cells. You can change the display names of dimension items and variables in dark blue cells
on the worksheet "Labels."
2. Customize this Excel workbook to make the model fit your process flow. For example:
Add or remove process stages, and change which stages yield finished goods.
Change the transition matrix or make it depend on time or any process parameters.
3. Use ModelSheet to edit the formulas in this model, using named variables, symbolic formulas (and far fewer
formulas), segmentation dimensions and time series, without ever touching a cell address -- and end up with
a conventional Excel workbook.
To obtain a trial account for ModelSheet, go the the ModelSheet website below and request a trial account.
Technical notes
page 2 of 82

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.
This Excel workbook was generated by ModelSheet on July 2, 2009, except for this worksheet of comments.
Copyright 2009 ModelSheet Software, LLC
ModelSheet and the ModelSheet logo are registered trademarks of ModelSheet Software, LLC.
page 3 of 82
Process Analysis
Abc
Scenario 1
Input Data
Company Name
Abc
Project Name
Process Analysis
Scenario (1, 2 or 3)
Transition Rates
Units and Capacity
Processing Costs
Sales Input Data
Process Analysis
Abc
Scenario 1
Input Data
Process Analysis
Abc
Scenario 1
Transitions
Transition Matrix
Stage 1
Stage 2
Stage 3
Total
Transition %
Stage 1
0.0%
0.0%
0.0%
0.0%
Stage 2
0.0%
0.0%
0.0%
0.0%
Stage 3
0.0%
0.0%
0.0%
0.0%
Total
0.0%
0.0%
0.0%
0.0%
Process Yields
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Jul 2009
Yield %
Stage 1
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Stage 2
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Stage 3
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Total
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Stage 1
0.0%
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%
0.0%
Stage 3
0.0%
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%
0.0%
Scrap %
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
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%
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%
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%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Process Analysis
Abc
Scenario 1
Units
Good Units Out
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Units Out
Stage 1
Stage 2
Stage 3
Total
Good Units In
Other Units Processed
Sales and Demand
Analysis
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
Process Analysis
Abc
Scenario 1
Utilization
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Capacity Utilization %
Stage 1
0%
0%
0%
0%
0%
0%
0%
0%
Stage 2
0%
0%
0%
0%
0%
0%
0%
0%
Stage 3
0%
0%
0%
0%
0%
0%
0%
0%
Total
0%
0%
0%
0%
0%
0%
0%
0%
Stage 1
31,000
28,000
31,000
90,000
30,000
31,000
30,000
91,000
Stage 2
31,000
28,000
31,000
90,000
30,000
31,000
30,000
91,000
Stage 3
31,000
28,000
31,000
90,000
30,000
31,000
30,000
91,000
Total
93,000
84,000
93,000
270,000
90,000
93,000
90,000
273,000
Stage 1
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
Stage 2
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
Stage 3
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
Total
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
Stage 1
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Stage 2
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Stage 3
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Total
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Units Capacity
Capacity/Station/Day
Processing Stations
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
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%
0%
31,000
31,000
30,000
92,000
31,000
30,000
31,000
92,000
31,000
31,000
30,000
92,000
31,000
30,000
31,000
92,000
31,000
31,000
30,000
92,000
31,000
30,000
31,000
92,000
93,000
93,000
90,000
276,000
93,000
90,000
93,000
276,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Process Analysis
Abc
Scenario 1
Unit Cost
Processing Cost/Unit
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Stage 1
$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
Stage 3
$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
Process Cost/Unit
Cost/Input Unit
Cost/Output Unit
Scrap
Analysis
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Process Analysis
Abc
Scenario 1
Cost Flow
Processing Costs
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Process Cost
Cost of Input Units

Cost of Output Units
Scrap
Analysis
1
w
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$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
$0
Process Analysis
Abc
Scenario 1
Unit Cost Detail
Processing Cost/Unit
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Material
$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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Material
$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
Fixed Exp
$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
Total
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Total
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
Fixed Exp
$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
Total
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Stage 1
$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
Stage 3
$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
Material
$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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Material
$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
Process Cost/Unit
Stage 1
Stage 2
Stage 3
Cost/Input Unit
Cost/Unit Purch'd In
WIP/Unit In
Stage 1
Stage 2
Stage 3
Fixed Exp
$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
Total
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Total
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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Material
$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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Total
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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Material
$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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Cost/Output Unit
WIP/Unit Out
Stage 1
Stage 2
Stage 3
COGS/Unit
Stage 1
Stage 2
Stage 3
Total
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
Fixed Exp
$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
Total
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Scrap Cost/Unit
$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
$0
$0
$0
$0
$0
$0
$0
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
$0
$0
$0
$0
$0
$0
$0
$0
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
$0
$0
$0
$0
$0
$0
$0
$0
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
$0
$0
$0
$0
$0
$0
$0
$0
Scrap
Stage 1
Scrap Net Cost/Unit

Stage 2
Scrap Net Cost/Unit

Stage 3
Scrap Net Cost/Unit

Total
Scrap Net Cost/Unit
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0
$0
$0
$0
$0
$0
$0
$0
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0
$0
$0
$0
$0
$0
$0
$0
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0
$0
$0
$0
$0
$0
$0
$0
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0
$0
$0
$0
$0
$0
$0
$0
Process Analysis
Abc
Scenario 1
Cost Flow Detail
Processing Costs
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Process Cost
Stage 1
Stage 2
Stage 3
Fixed Expense
Cost of Input Units

Cost Purch'd Units In
WIP Available In
Stage 1
Stage 2
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
WIP In
Stage 1
Stage 2
Stage 3
Cost of Output Units

WIP Out
Stage 1
Stage 2
Stage 3
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Salvage Value
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Net Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Salvage Value
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Net Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Salvage Value
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Net Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Cost
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Salvage Value
$0
$0
$0
$0
$0
$0
$0
$0
Scrap Net Cost
$0
$0
$0
$0
$0
$0
$0
$0
Cost of Goods
Stage 1
Stage 2
Stage 3
Scrap
Stage 1
Stage 2
Stage 3
Total
Scrap Cost
Stage 1
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Fixed Exp
$0
$0
$0
$0
$0
$0
$0
$0
OH
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
Stage 3
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Process Analysis
Abc
Scenario 1
Financials
Revenue Model
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Revenue
Units Sold
Stage 1
Stage 2
Stage 3
Total
Selling Price
Stage 1
$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
Stage 3
$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
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
0%
0%
0%
0%
0%
0%
0%
0%
Stage 2
0%
0%
0%
0%
0%
0%
0%
0%
Stage 3
0%
0%
0%
0%
0%
0%
0%
0%
Total
0%
0%
0%
0%
0%
0%
0%
0%
Costs
Cost of Goods
Contribution Margins
Gross Margin
Gross Margin %
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$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
$0
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$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
$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
$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%
0%
0%
0%
Process Analysis
Abc
Scenario 1
Formulas
Variable
Display As
Capacity_Util_pct
Dimension Index
Process
COGS
Cost of Goods
Process, Cost_Types
Data:
COGS_per_U
COGS/Unit
Process, Cost_Types
Roll-up:
Company_Name
Company Name
Cost_per_U_Purchd_In
Process
Roll-up:
Data:
Roll-up:
Process
Data:
Fixed Expense/Station
Process
Data:
Fixed_Expense
Fixed Expense
Process
Data:
Gross_Margin
Gross Margin
Process
Data:
Gross_Margin_pct
Gross Margin %
Process
Roll-up:
Ident
Ident
ProcessY, Process
Data:
Labor_Overhead_pct
Labor Overhead %
Global
Data:
Proc_Cost_per_U
Process Cost/Unit
Process, Cost_Types
Proc_Cost_per_U_Sc1
Process Cost/U Scenario 1
Process, Cost_Types.OH
Cost_Purchd_U_In
FG_Inven_Targ_Periods
FG Inventory Target Periods
Fixed_Exp_per_Station
Process, Cost_Types
Roll-up:
@Jan 2009:
Data:
Roll-up:
Proc_Cost_per_U_Sc2
Process, Cost_Types
@Jan 2009:
Data:
Roll-up:
Proc_Cost_per_U_Sc3
Process, Cost_Types
@Jan 2009:
Data:
Roll-up:
Process_Cost
Process Cost
Process, Cost_Types
Data:
Process_Yield_pct
Yield %
ProcessX
Data:
Process_Yield_pct_Sc1
Yield % Scenario 1
ProcessX
Data:
Yield % Scenario 2
ProcessX
Data:
Yield % Scenario 3
ProcessX
Data:
Project_Name
Project Name
Revenue
Revenue
Scenario
Scrap_Cost
Process
Data:
Scrap Cost
Process, Cost_Types
Data:
Scrap_Cost_per_U
Scrap Cost/Unit
Process, Cost_Types
Roll-up:
Scrap_Net_Cost
Scrap Net Cost
Process
Data:
Scrap_Net_Cost_per_U
Scrap Net Cost/Unit
Process
Data:
Scrap_pct
Scrap %
ProcessX
Scrap_Salvage_Value
Scrap Salvage Value
Process
Scrap_Salvage_Value_per_U
Process
Roll-up:
Data:
Data:
Roll-up:
Selling_Price
Selling Price
Process
@Jan 2009:
Data:
Roll-up:
Station_Capacity_Day
Process
Data:
Stations
Processing Stations
Process
Data:
Transition_pct
Transition %
Process, ProcessX
Data:
Transition_pct_Sc1
Transition % Scenario 1
Transition_pct_Sc2
Transition_pct_Sc3
Units_Avail_In
Units Available In
Process
Data:
Units_Buffer_Stock
Units Buffer Stock
Process
Data:
Units_Capacity
Units Capacity
Process
Data:
Units_Demand
Units Demand
Units_In
Units In
Process
Data:
Units_Out
Units Out
Process
Data:
Units_Purchd_In_Day
Purch'd Units In / Day
Process
Data:
Units_Scrap
Units Scrap
Process
Data:
Units_Sold
Units Sold
Process
Data:
WIP_Avail_In
WIP Available In
Process, Cost_Types
Data:
WIP_Buffer_Stock
WIP_Buffer Stock
Process
Data:
WIP_In
WIP In
Process, Cost_Types
Data:
WIP_Out
WIP Out
Process, Cost_Types
Data:
WIP_per_U_In
WIP/Unit In
Process, Cost_Types
Roll-up:
WIP_per_U_Out
WIP/Unit Out
Process, Cost_Types
Roll-up:
Formula / Data
if(Units_Capacity=0, 0, Units_In/Units_Capacity)
WIP_Out*if(Units_Out=0, 0, Units_Sold/Units_Out)
if(Units_Sold=0, 0, COGS/Units_Sold)
preve(0)
if(Units_Purchd_In_Day=0, 0, Cost_Purchd_U_In/Units_Purchd_In_Day)
Cost_per_U_Purchd_In*Units_Purchd_In_Day/periods_per("day")
preve(0)
Fixed_Exp_per_Station*Stations
Revenue-COGS
if(Revenue=0, 0, Gross_Margin/Revenue)
if(dimitemnum("Process")=dimitemnum("ProcessY"), 1, 0)
preve(0)
if(Scenario=1, Proc_Cost_per_U_Sc1, if(Scenario=2, Proc_Cost_per_U_Sc2, if(Scenario=3, Proc_Cost_per_U_Sc3, "error")))
Labor_Overhead_pct*Proc_Cost_per_U_Sc1["Cost_Types.Labor"]
if(diminfo("Cost_Types", 4)="Fixed_Exp", if(Units_In=0, 0, Fixed_Expense/Units_In), preve(0))
ifm(isleafd("Process"), sum(rangedru("Cost_Types")), if(Units_In=0, 0, Process_Cost/Units_In))
if(diminfo("Cost_Types", 4)="Fixed_Exp", var(Fixed_Expense), Proc_Cost_per_U*Units_In)
if(Scenario=1, Process_Yield_pct_Sc1, if(Scenario=2, Process_Yield_pct_Sc2, if(Scenario=3, Process_Yield_pct_Sc3, "error")))
preve(1)
preve(1)
preve(1)
Selling_Price*Units_Sold
(WIP_In+Process_Cost)*Scrap_pct
if(Units_Scrap=0, 0, Scrap_Cost/Units_Scrap)
Scrap_Cost-Scrap_Salvage_Value
Scrap_Cost_per_U-Scrap_Salvage_Value_per_U
1-Process_Yield_pct
Scrap_Salvage_Value_per_U*Units_Scrap
preve(0)
if(Units_Scrap=0, 0, Scrap_Salvage_Value/Units_Scrap)
2*last(WIP_per_U_Out)
preve(1)
if(Units_Sold=0, 0, Revenue/Units_Sold)
preve(1000)
preve(1)
if(Scenario=1, Transition_pct_Sc1, if(Scenario=2, Transition_pct_Sc2, if(Scenario=3, Transition_pct_Sc3, "error")))
preve(0, matmult(Units_Out-Units_Sold, Transition_pct, "Process", "ProcessX"))+preve(0, Units_Buffer_Stock)+Units_Purchd_In_Day

Units_Avail_In-Units_In+preve(0, Units_Buffer_Stock)
Station_Capacity_Day/periods_per("day")*Stations
min(Units_Capacity, Units_Avail_In)
matmult(Ident, Process_Yield_pct, "ProcessY", "ProcessX")*Units_In
preve(0)
Units_In*matmult(Ident, Scrap_pct, "ProcessY", "ProcessX")
max(0, min(Units_Out, Units_Demand))
preve(0, Matmult(Transition_pct, WIP_Out-COGS, "ProcessX", "Process"))+if(diminfo("Cost_Types", 0)="Material", var(Cost_per_U_Purchd_In*Units_Purchd_In_Day), 0)
if(Units_Avail_In=0, 0, (Units_Avail_In-Units_In)/Units_Avail_In)*WIP_Avail_In+preve(0)
WIP_Avail_In*if(Units_Avail_In=0, 0, Units_In/Units_Avail_In)
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
if(Units_In=0, 0, WIP_In/Units_In)
If(Units_Out=0, 0, WIP_Out/Units_Out)
Process Analysis
Abc
Scenario 1
Default Shadow
Scrap_Cost_1
Lvl 1
Jan 2009
Feb 2009
Mar 2009
Stage 1
$0
$0
$0
Stage 2
$0
$0
$0
Stage 3
$0
$0
Total
$0
Stage 1
Stage 2
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
$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
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
Material
Labor
Fixed Exp
OH
Stage 2
Material
Labor
Fixed Exp
OH
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$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
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
Material
Labor
Fixed Exp
OH
Total
Material
Labor
Fixed Exp
OH
Scrap_Cost_2
Lvl 1
Jan 2009
Feb 2009
Mar 2009
Stage 1
$0
$0
$0
Stage 2
$0
$0
$0
Stage 3
$0
$0
Total
$0
Stage 1
Stage 2
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
$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
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$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
Material
Labor
Fixed Exp
OH
Stage 2
Material
Labor
Fixed Exp
OH
Stage 3
Material
Stage 1
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$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
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Stage 1
$0
$0
$0
$0
$0
$0
$0
$0
Stage 2
$0
$0
$0
$0
$0
$0
$0
$0
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Total
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
Stage 3
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Jan 2009
Feb 2009
Mar 2009
Apr 2009
May 2009
Jun 2009
Labor
Fixed Exp
OH
Total
Material
Labor
Fixed Exp
OH
Units_In_1
1/1/2009
2/1/2009
3/1/2009
Q1 2009
1/1/2009
4/1/2009
5/1/2009
6/1/2009
Q2 2009
4/1/2009
Units_In_2
Jan 2009
Jan 2009
Units_Avail_In_1
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Units_Avail_In_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Units_Out_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Units_Out_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Process_Yield_pct_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Process_Yield_pct_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Units_Sold_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Units_Sold_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Units_Demand_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Units_Demand_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Units_Buffer_Stock_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Units_Buffer_Stock_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Process_Cost_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Process_Cost_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Proc_Cost_per_U_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Proc_Cost_per_U_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Units_Scrap_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Units_Scrap_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Revenue_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Revenue_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
COGS_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
COGS_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
COGS_per_U_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
COGS_per_U_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Scrap_Cost_per_U_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Scrap_Cost_per_U_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Scrap_Cost_3
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Scrap_Cost_4
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Gross_Margin_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Gross_Margin_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Gross_Margin_pct_1
Jan 2009
1/1/2009
Feb 2009
2/1/2009
Mar 2009
3/1/2009
Q1 2009
1/1/2009
Apr 2009
4/1/2009
May 2009
5/1/2009
Jun 2009
6/1/2009
Q2 2009
4/1/2009
Gross_Margin_pct_2
Jan 2009
Jan 2009
Feb 2009
Feb 2009
Mar 2009
Mar 2009
Q1 2009
Jan 2009
Apr 2009
Apr 2009
May 2009
May 2009
Jun 2009
Jun 2009
Q2 2009
Apr 2009
Jul 2009
Aug 2009
Sep 2009
Q3 2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Jul 2009
Aug 2009
Sep 2009
Q3 2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$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
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
7/1/2009
Jul 2009
Jul 2009
8/1/2009
Aug 2009
Aug 2009
9/1/2009
Sep 2009
Sep 2009
7/1/2009
Q3 2009
Jul 2009
10/1/2009
Oct 2009
Oct 2009
11/1/2009
Nov 2009
Nov 2009
12/1/2009
Dec 2009
Dec 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Jul 2009
7/1/2009
Jul 2009
Jul 2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Aug 2009
8/1/2009
Aug 2009
Aug 2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Sep 2009
9/1/2009
Sep 2009
Sep 2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Q3 2009
7/1/2009
Q3 2009
Jul 2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Oct 2009
10/1/2009
Oct 2009
Oct 2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Nov 2009
11/1/2009
Nov 2009
Nov 2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Dec 2009
12/1/2009
Dec 2009
Dec 2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Q4 2009
10/1/2009
Q4 2009
Oct 2009
Process Analysis
Abc
Scenario 1
Default Variables
Ident
Lvl 1
Stage 1
Stage 2
Stage 3
Stage 1
Stage 2
Stage 3
Scrap Cost/Unit
Lvl 1
Jan 2009
Feb 2009
Mar 2009
Q1 2009
Apr 2009
May 2009
Jun 2009
Q2 2009
Material
$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
Fixed Exp
$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
Total
$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
Labor
$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
OH
$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
Material
$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
Fixed Exp
$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
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
Labor
$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
OH
$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
Stage 1
Stage 2
Stage 3
Total
Jul 2009
Aug 2009
Sep 2009
Q3 2009
Oct 2009
Nov 2009
Dec 2009
Q4 2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Process Analysis
Abc
Scenario 1
Labels
Variable
Display Label
Capacity_Util_pct
COGS
Cost of Goods
COGS_per_U
COGS/Unit
Company_Name
Company Name
Cost_per_U_Purchd_In
Cost_Purchd_U_In
FG_Inven_Targ_Periods
FG Inventory Target Periods
Fixed_Exp_per_Station
Fixed_Expense
Fixed Expense
Gross_Margin
Gross Margin
Gross_Margin_pct
Gross Margin %
Ident
Ident
Labor_Overhead_pct
Labor Overhead %
Proc_Cost_per_U
Process Cost/Unit
Proc_Cost_per_U_Sc1
Proc_Cost_per_U_Sc2
Proc_Cost_per_U_Sc3
Process_Cost
Process Cost
Process_Yield_pct
Yield %
Yield % Scenario 1
Yield % Scenario 2
Yield % Scenario 3
Project_Name
Project Name
Revenue
Revenue
Scenario
Scrap_Cost
Scrap Cost
Scrap_Cost_per_U
Scrap Cost/Unit
Scrap_Net_Cost
Scrap Net Cost
Scrap_Net_Cost_per_U
Scrap Net Cost/Unit
Scrap_pct
Scrap %
Scrap_Salvage_Value
Scrap Salvage Value
Scrap_Salvage_Value_per_U
Selling_Price
Selling Price
Station_Capacity_Day
Stations
Processing Stations
Transition_pct
Transition %
Transition_pct_Sc1
Transition_pct_Sc2
Transition_pct_Sc3
Units_Avail_In
Units Available In
Units_Buffer_Stock
Units Buffer Stock
Units_Capacity
Units Capacity
Units_Demand
Units Demand
Units_In
Units In
Units_Out
Units Out
Units_Purchd_In_Day
Purch'd Units In / Day
Units_Scrap
Units Scrap
Units_Sold
Units Sold
WIP_Avail_In
WIP Available In
WIP_Buffer_Stock
WIP_Buffer Stock
WIP_In
WIP In
WIP_Out
WIP Out
WIP_per_U_In
WIP/Unit In
WIP_per_U_Out
WIP/Unit Out
Dimension (item)
Display Item As
Total As
Level As
Cost_Types
Cost Types
Total
Cost_Types
Material
Material
Labor
Labor
Fixed_Exp
Fixed Exp
OH
OH
Process
Process
Stage_1
Stage 1
Stage_2
Stage 2
Stage_3
Stage 3
ProcessX
ProcessX
Stage_1
Stage 1
Stage_2
Stage 2
Stage_3
Stage 3
ProcessY
Stage_1
ProcessY
Stage 1
Cost_Types
Total
Process
Lvl 1
Total
ProcessX
Lvl 1
Total
ProcessY
Lvl 1
Stage_2
Stage 2
Stage_3
Stage 3
Comment
Percentage of processing capacity utilized for each stage, by time period
Cost of units sold as finished goods from out put of each stage, segmented by cost factor
(material, labor, fixed expense, overhead), by time period
Cost per unit of units sold as finished goods as output of each stage, segmented by cost
factor (material, labor, fixed expense, overhead), by time period
Cost per unit of purchased input units entered into each state, by time period
Cost of purchased input units entered into each state, segmented by cost factor (material,
labor, fixed expense, overhead) by time period
Target finished goods inventory for each stage, expressed as number of periods of sales, by
time period
Fixed expense per processing station, for each stage, per time period
Fixed expense for each stage, per time period
Gross margin amount (revenue - cost of goods) for finished goods sold as output from each
stage, by time period
Gross margin percent = gross margin / revenue
An "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.
Overhead rate on labor expense, by process stage, by time period
Processing cost per unit for units processed at each stage, segmented by cost factors
(material, labor, fixed expense, overhead), by time period
(material, labor, fixed expense, overhead), by time period, for scenario 1
Processing cost at each stage, segmented by process stage, by time period
Pecentage of input units that exit as good units for each processing stage, by time period
Pecentage of input units that exit as good units for each processing stage, by time period, for
scenario 1
scenario 2
scenario 3
Revenue from selling finished good output of each stage, by time period
Specifies which scenario to use in the model. Affects assumptions for processing costs per
unit, transition probabilities, and yield rates.
Cost imputed to scrap at each stage, segmented by cost factor (material, labor, fixed
expense, overhead) by time period
Cost per unit imputed to scrapped units at each stage, segmented by cost factor (material,
Cost of scrap less salvage value of scrap at each stage, segmented by cost factor (material,
Cost of scrap less salvage value of scrap at each stage, segmented by cost factor (material,
Percentage of units input that become scrap at each stage, by time period
Salvage value of units scrapped at each stage, segmented by cost factor (material, labor,
fixed expense, overhead) by time period
Salvage value per unit of units scrapped at each stage, by time period
Price of finished goods units sold from output of each stage, by time period
Units processing capacity for each stage per station per day
Number of processing stations at each processing stage, by time period

Percent of good units output from stage A that goes to stage B for the next time period, for all
pairs of processes A and B, by time period
pairs of processes A and B, by time period, for scenario 1
Good units available to enter each processing stage, by time period
Good units in buffer stock available to ente each processign stage, by time period
Units processing capacity for each stage, per time period
Market demand for units of finished goods output from each stage, by time period
Good units input to each processing stage, by time period
Good units output from each processing stage, by time period.
WIP Units purchased externally as input to each stage, by time period
Units scrapped during processing at each stage, by time period
Good output units sold as finished goods at each processing stage, by time period
Value of work in process inventory available to enter each processing stage, segmented by
cost factor (material, labor, fixed expense, overhead) by time period
Value of units in buffer stock available to enter each processing stage, segmented by cost
factor (material, labor, fixed expense, overhead) by time period
Value of units of work in process inventory that enter each processing stage, segmented by
Value of units of work in process inventory that exit each processing stage as good units,
segmented by cost factor (material, labor, fixed expense, overhead) by time period
Value per unit of work in process inventory that enters each processing stage, segmented by
Value per unit of work in process inventory that exits each processing stage as good units,
segmented by cost factor (material, labor, fixed expense, overhead) by time period
Comment
A list of the types of costs that are tracked separately in the analysis.
Cost of purchased input units are assigned to "Material".
Fixed overhead costs aer assigned to "Fixed_Exp".
A list of the process stages in the process flow
A duplicate list of process stages in the process flow. This list is needed so that some
variables can have two dimensions consisting of process stages, because ModelSheet does
not permit the same dimension to be used two times in a variable.
A duplicate list of process stages in the process flow. This list is needed so that some
variables can have two dimensions consisting of process stages, because ModelSheet does
not permit the same dimension to be used two times in a variable.
0
0
0
0
Jan 2009
1/1/2009
0
0
0
0
Jan 2009
1/1/2009
0
0
0
0
Jan 2009
1/1/2009
100.0%
100.0%
100.0%
100.0%
Jan 2009
1/1/2009
0
0
0
0
Jan 2009
1/1/2009
0
0
0
0
Jan 2009
1/1/2009
0
0
0
0
Jan 2009
1/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Feb 2009
2/1/2009
0
0
0
0
Feb 2009
2/1/2009
0
0
0
0
Feb 2009
2/1/2009
100.0%
100.0%
100.0%
100.0%
Feb 2009
2/1/2009
0
0
0
0
Feb 2009
2/1/2009
0
0
0
0
Feb 2009
2/1/2009
0
0
0
0
Feb 2009
2/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Mar 2009
3/1/2009
0
0
0
0
Mar 2009
3/1/2009
0
0
0
0
Mar 2009
3/1/2009
100.0%
100.0%
100.0%
100.0%
Mar 2009
3/1/2009
0
0
0
0
Mar 2009
3/1/2009
0
0
0
0
Mar 2009
3/1/2009
0
0
0
0
Mar 2009
3/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Apr 2009
4/1/2009
0
0
0
0
Apr 2009
4/1/2009
0
0
0
0
Apr 2009
4/1/2009
100.0%
100.0%
100.0%
100.0%
Apr 2009
4/1/2009
0
0
0
0
Apr 2009
4/1/2009
0
0
0
0
Apr 2009
4/1/2009
0
0
0
0
Apr 2009
4/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
May 2009
5/1/2009
0
0
0
0
May 2009
5/1/2009
0
0
0
0
May 2009
5/1/2009
100.0%
100.0%
100.0%
100.0%
May 2009
5/1/2009
0
0
0
0
May 2009
5/1/2009
0
0
0
0
May 2009
5/1/2009
0
0
0
0
May 2009
5/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Jun 2009
6/1/2009
0
0
0
0
Jun 2009
6/1/2009
0
0
0
0
Jun 2009
6/1/2009
100.0%
100.0%
100.0%
100.0%
Jun 2009
6/1/2009
0
0
0
0
Jun 2009
6/1/2009
0
0
0
0
Jun 2009
6/1/2009
0
0
0
0
Jun 2009
6/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Jul 2009
7/1/2009
0
0
0
0
Jul 2009
7/1/2009
0
0
0
0
Jul 2009
7/1/2009
100.0%
100.0%
100.0%
100.0%
Jul 2009
7/1/2009
0
0
0
0
Jul 2009
7/1/2009
0
0
0
0
Jul 2009
7/1/2009
0
0
0
0
Jul 2009
7/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Aug 2009
8/1/2009
0
0
0
0
Aug 2009
8/1/2009
0
0
0
0
Aug 2009
8/1/2009
100.0%
100.0%
100.0%
100.0%
Aug 2009
8/1/2009
0
0
0
0
Aug 2009
8/1/2009
0
0
0
0
Aug 2009
8/1/2009
0
0
0
0
Aug 2009
8/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Sep 2009
9/1/2009
0
0
0
0
Sep 2009
9/1/2009
0
0
0
0
Sep 2009
9/1/2009
100.0%
100.0%
100.0%
100.0%
Sep 2009
9/1/2009
0
0
0
0
Sep 2009
9/1/2009
0
0
0
0
Sep 2009
9/1/2009
0
0
0
0
Sep 2009
9/1/2009
$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
$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
$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
$0
$0
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$0
$0
$0
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$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Jan 2009 Feb 2009 Mar 2009 Apr 2009 May 2009 Jun 2009 Jul 2009 Aug 2009 Sep 2009
1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
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1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
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
0
0
0
0
0
1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
$0
$0
$0
$0
$0
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$0
$0
$0
$0
1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
$0
$0
$0
$0
$0
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1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
$0.00
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1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
$0
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1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
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%
0%
0%
0%
0%
0%
1/1/2009 2/1/2009 3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009
ZZZ_Ranges!Units_In_Process_Stage_1
ZZZ_Ranges!Units_In_Process
ZZZ_Ranges!Units_In_Time_Period
ZZZ_Ranges!Units_In_Date
ZZZ_Ranges!Units_Avail_In_Process_Stage_1
Units!Units_Avail_In_1
ZZZ_Ranges!Units_Avail_In_Process
ZZZ_Ranges!Units_Avail_In_Time_Period
ZZZ_Ranges!Units_Avail_In_Date
ZZZ_Ranges!Units_Out_Process_Stage_1
ZZZ_Ranges!Units_Out_Process
ZZZ_Ranges!Units_Out_Time_Period
ZZZ_Ranges!Units_Out_Date
ZZZ_Ranges!Process_Yield_pct_ProcessX_Stage_1
Transitions!Process_Yield_pct_1
ZZZ_Ranges!Process_Yield_pct_ProcessX
ZZZ_Ranges!Process_Yield_pct_Time_Period
ZZZ_Ranges!Process_Yield_pct_Date
ZZZ_Ranges!Units_Sold_Process_Stage_1
ZZZ_Ranges!Units_Sold_Process
ZZZ_Ranges!Units_Sold_Time_Period
ZZZ_Ranges!Units_Sold_Date
ZZZ_Ranges!Units_Demand_Process_Stage_1
ZZZ_Ranges!Units_Demand_Process
ZZZ_Ranges!Units_Demand_Time_Period
ZZZ_Ranges!Units_Demand_Date
ZZZ_Ranges!Units_Buffer_Stock_Process_Stage_1
ZZZ_Ranges!Units_Buffer_Stock_Process
ZZZ_Ranges!Units_Buffer_Stock_Time_Period
ZZZ_Ranges!Units_Buffer_Stock_Date
ZZZ_Ranges!Process_Cost_Process_Stage_1_Cost_Types_Material
ZZZ_Ranges!Process_Cost_1
ZZZ_Ranges!Process_Cost_Process_Stage_1_Cost_Types_Labor
ZZZ_Ranges!Process_Cost_Process_Stage_1_Cost_Types_Fixed_Exp
ZZZ_Ranges!Process_Cost_Process_Stage_1_Cost_Types_OH
ZZZ_Ranges!Process_Cost_Process_Stage_1_Cost_Types
ZZZ_Ranges!Process_Cost_Process_Stage_1
ZZZ_Ranges!Process_Cost_Process
ZZZ_Ranges!Process_Cost_Time_Period
ZZZ_Ranges!Process_Cost_Date
ZZZ_Ranges!Proc_Cost_per_U_Process_Stage_1_Cost_Types_Material
ZZZ_Ranges!Proc_Cost_per_U_1
ZZZ_Ranges!Proc_Cost_per_U_Process_Stage_1_Cost_Types_Labor
ZZZ_Ranges!Proc_Cost_per_U_Process_Stage_1_Cost_Types_Fixed_Exp
ZZZ_Ranges!Proc_Cost_per_U_Process_Stage_1_Cost_Types_OH
ZZZ_Ranges!Proc_Cost_per_U_Process_Stage_1_Cost_Types
ZZZ_Ranges!Proc_Cost_per_U_Process_Stage_1
ZZZ_Ranges!Proc_Cost_per_U_Process
ZZZ_Ranges!Proc_Cost_per_U_Time_Period
ZZZ_Ranges!Proc_Cost_per_U_Date
ZZZ_Ranges!Units_Scrap_Process_Stage_1
ZZZ_Ranges!Units_Scrap_Process
ZZZ_Ranges!Units_Scrap_Time_Period
ZZZ_Ranges!Units_Scrap_Date
ZZZ_Ranges!Revenue_Process_Stage_1
Financials!Revenue_1
ZZZ_Ranges!Revenue_Process
ZZZ_Ranges!Revenue_Time_Period
ZZZ_Ranges!Revenue_Date
ZZZ_Ranges!COGS_Process_Stage_1_Cost_Types_Material
ZZZ_Ranges!COGS_1
ZZZ_Ranges!COGS_2
ZZZ_Ranges!COGS_3
ZZZ_Ranges!COGS_4
ZZZ_Ranges!COGS_5
ZZZ_Ranges!COGS_6
ZZZ_Ranges!COGS_7
ZZZ_Ranges!COGS_8
ZZZ_Ranges!COGS_9
ZZZ_Ranges!COGS_10
ZZZ_Ranges!COGS_11
ZZZ_Ranges!COGS_12
ZZZ_Ranges!COGS_Process_Stage_1_Cost_Types_Labor
ZZZ_Ranges!COGS_Process_Stage_1_Cost_Types_Fixed_Exp
ZZZ_Ranges!COGS_Process_Stage_1_Cost_Types_OH
ZZZ_Ranges!COGS_Process_Stage_1_Cost_Types
ZZZ_Ranges!COGS_Process_Stage_1
ZZZ_Ranges!COGS_Process
ZZZ_Ranges!COGS_Time_Period
ZZZ_Ranges!COGS_Date
ZZZ_Ranges!COGS_per_U_Process_Stage_1_Cost_Types_Material
ZZZ_Ranges!COGS_per_U_1
ZZZ_Ranges!COGS_per_U_Process_Stage_1_Cost_Types_Labor
ZZZ_Ranges!COGS_per_U_Process_Stage_1_Cost_Types_Fixed_Exp
ZZZ_Ranges!COGS_per_U_Process_Stage_1_Cost_Types_OH
ZZZ_Ranges!COGS_per_U_Process_Stage_1_Cost_Types
ZZZ_Ranges!COGS_per_U_Process_Stage_1
ZZZ_Ranges!COGS_per_U_Process
ZZZ_Ranges!COGS_per_U_Time_Period
ZZZ_Ranges!COGS_per_U_Date
ZZZ_Ranges!Scrap_Cost_per_U_Process_Stage_1_Cost_Types_Material
ZZZ_Ranges!Scrap_Cost_per_U_1
ZZZ_Ranges!Scrap_Cost_per_U_Process_Stage_1_Cost_Types_Labor
ZZZ_Ranges!Scrap_Cost_per_U_Process_Stage_1_Cost_Types_Fixed_Exp
ZZZ_Ranges!Scrap_Cost_per_U_Process_Stage_1_Cost_Types_OH
ZZZ_Ranges!Scrap_Cost_per_U_Process_Stage_1_Cost_Types
ZZZ_Ranges!Scrap_Cost_per_U_Process_Stage_1
ZZZ_Ranges!Scrap_Cost_per_U_Process
ZZZ_Ranges!Scrap_Cost_per_U_Time_Period
ZZZ_Ranges!Scrap_Cost_per_U_Date
ZZZ_Ranges!Scrap_Cost_Process_Stage_1_Cost_Types_Material
ZZZ_Ranges!Scrap_Cost_1
ZZZ_Ranges!Scrap_Cost_Process_Stage_1_Cost_Types_Labor
ZZZ_Ranges!Scrap_Cost_Process_Stage_1_Cost_Types_Fixed_Exp
ZZZ_Ranges!Scrap_Cost_Process_Stage_1_Cost_Types_OH
ZZZ_Ranges!Scrap_Cost_Process_Stage_1_Cost_Types
ZZZ_Ranges!Scrap_Cost_Process_Stage_1
ZZZ_Ranges!Scrap_Cost_Process
ZZZ_Ranges!Scrap_Cost_Time_Period
ZZZ_Ranges!Scrap_Cost_Date
ZZZ_Ranges!Gross_Margin_Process_Stage_1
Financials!Gross_Margin_1
ZZZ_Ranges!Gross_Margin_Process
ZZZ_Ranges!Gross_Margin_Time_Period
ZZZ_Ranges!Gross_Margin_Date
ZZZ_Ranges!Gross_Margin_pct_Process_Stage_1
Financials!Gross_Margin_pct_1
ZZZ_Ranges!Gross_Margin_pct_Process
ZZZ_Ranges!Gross_Margin_pct_Time_Period
ZZZ_Ranges!Gross_Margin_pct_Date
0
0
0
0
Oct 2009
10/1/2009
0
0
0
0
Oct 2009
10/1/2009
0
0
0
0
Oct 2009
10/1/2009
100.0%
100.0%
100.0%
100.0%
Oct 2009
10/1/2009
0
0
0
0
Oct 2009
10/1/2009
0
0
0
0
Oct 2009
10/1/2009
0
0
0
0
Oct 2009
10/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Nov 2009
11/1/2009
0
0
0
0
Nov 2009
11/1/2009
0
0
0
0
Nov 2009
11/1/2009
100.0%
100.0%
100.0%
100.0%
Nov 2009
11/1/2009
0
0
0
0
Nov 2009
11/1/2009
0
0
0
0
Nov 2009
11/1/2009
0
0
0
0
Nov 2009
11/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0
0
0
0
Dec 2009
12/1/2009
0
0
0
0
Dec 2009
12/1/2009
0
0
0
0
Dec 2009
12/1/2009
100.0%
100.0%
100.0%
100.0%
Dec 2009
12/1/2009
0
0
0
0
Dec 2009
12/1/2009
0
0
0
0
Dec 2009
12/1/2009
0
0
0
0
Dec 2009
12/1/2009
$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
Oct 2009
10/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
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$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Oct 2009
10/1/2009
0
0
0
0
Oct 2009
10/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Nov 2009
11/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
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$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Nov 2009
11/1/2009
0
0
0
0
Nov 2009
11/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Dec 2009
12/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
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$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Dec 2009
12/1/2009
0
0
0
0
Dec 2009
12/1/2009
$0
$0
$0
$0
Oct 2009
10/1/2009
$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
Oct 2009
10/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Nov 2009
11/1/2009
$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
Nov 2009
11/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Dec 2009
12/1/2009
$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
Dec 2009
12/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Oct 2009
10/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Oct 2009
10/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0.00
$0.00
$0.00
$0.00
Nov 2009
11/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Nov 2009
11/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0.00
$0.00
$0.00
$0.00
Dec 2009
12/1/2009
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Dec 2009
12/1/2009
$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
Oct 2009
10/1/2009
$0
$0
$0
$0
Oct 2009
10/1/2009
0%
0%
0%
0%
Oct 2009
10/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
Nov 2009
11/1/2009
$0
$0
$0
$0
Nov 2009
11/1/2009
0%
0%
0%
0%
Nov 2009
11/1/2009
$0
$0
$0
$0
$0
$0
$0
$0
Dec 2009
12/1/2009
$0
$0
$0
$0
Dec 2009
12/1/2009
0%
0%
0%
0%
Dec 2009
12/1/2009
Company_Name[]|
Abc
Project_Name[]|
Process Analysis
Scenario[]|
1 Transition_pct_Sc1["ProcessX.Stage_1",
0 Transition_pct_Sc1["ProcessX.Stage_1
"Process.Stage_1"]|=
Process_Yield_pct_Sc1["ProcessX.Stage_1",
1 Process_Yield_pct_Sc1["ProcessX.Stage_1",
DATE(2009,3,1)]|=C35
DATE(2009,4,1)]|=D35
1 Process_Yield_pct_Sc1["ProcessX.Stag
DATE(2009,5,1)]|=F35 DATE(2009,6,1)
DATE(2009,11,1)]|=N37
DATE(2009,12,1)]|=O37
DATE(2009,1,1)]|=1 DATE(2009,2,1)
DATE(2009,7,1)]|=H43
DATE(2009,8,1)]|=J43
DATE(2009,9,1)]|=K43 DATE(2009,10,1
DATE(2009,3,1)]|=C49
DATE(2009,4,1)]|=D49
DATE(2009,5,1)]|=F49 DATE(2009,6,1)
Units_Purchd_In_Day["Process.Stage_2",
0 Units_Purchd_In_Day["Process.Stage_2",
DATE(2009,10,1)]|=L60
DATE(2009,11,1)]|=N60
DATE(2009,12,1)]|=O60
0 Units_Purchd_In_Day["Process.Stage_
DATE(2009,1,1)]|=0
Stations["Process.Stage_2",
1 Stations["Process.Stage_2",
DATE(2009,6,1)]|=G66
DATE(2009,7,1)]|=H66
DATE(2009,8,1)]|=J66
DATE(2009,9,1)]|=K66DATE(200
Station_Capacity_Day["Process.Stage_2",
1000 Station_Capacity_Day["Process.Stage_2",
1000
DATE(2009,2,1)]|=B72
1000
DATE(2009,3,1)]|=C72
1000
DATE(2009,4,1)]|=D72
Station_Capacity_Day["Process.Stage_
DATE(2009,5,1)]|=
Proc_Cost_per_U_Sc1["Process.Stage_1",
0 Proc_Cost_per_U_Sc1["Process.Stage_1",
0"Cost_Types.Material",
0
"Cost_Types.Material",
DATE(2009,10,1)]|=if("Material"="Fixed_Exp",
0
DATE(2009,11,1)]|=if("Material"="Fixed_
Proc_Cost_per_U_Sc1["Process.Stage
"Cost_Types.Labo
DATE(2009,12,1)
if(Units!N32=0, 0
0"Cost_Types.OH",
DATE(2009,6,1)]|=if("OH"="Fixed_Exp",
0
"Cost_Types.OH",
0
"Cost_Types.OH",
if(Units!H32=0,
DATE(2009,8,1)]|=if("O
"Cost_Types.OH",
0, 'Costif(Un
Flow
0"Cost_Types.Fixed_Exp",
0
"Cost_Types.Fixed_Exp",
DATE(2009,2,1)]|=if("Fixed_Exp"="Fixed_Exp",
0
DATE(2009,3,1)]|=if("Fixed_Exp"="Fix
"Cost_Types.Fixed
DATE(2009,4,1
if(Units!C33=
0
0
"Cost_Types.Labo
DATE(2009,12,1)
if(Units!N34=0, 0
0"Cost_Types.OH",
0
"Cost_Types.OH",
0
"Cost_Types.OH",
if(Units!H34=0,
DATE(2009,8,1)]|=if("O
"Cost_Types.OH",
0, 'Costif(Un
Flow
0
0
"Cost_Types.Fixed
DATE(2009,4,1
if(Units!C32=
0
0
"Cost_Types.Labo
DATE(2009,12,1)
if(Units!N33=0, 0
0"Cost_Types.OH",
0
"Cost_Types.OH",
0
"Cost_Types.OH",
if(Units!H33=0,
DATE(2009,8,1)]|=if("O
"Cost_Types.OH",
0, 'Costif(Un
Flow
0
0
"Cost_Types.Fixed
DATE(2009,4,1
if(Units!C34=
0
0
"Cost_Types.Labo
DATE(2009,12,1)
if(Units!N32=0, 0
0"Cost_Types.OH",
0
"Cost_Types.OH",
0
"Cost_Types.OH",
if(Units!H32=0,
DATE(2009,8,1)]|=if("O
"Cost_Types.OH",
0, 'Costif(Un
Flow
0
0
"Cost_Types.Fixed
DATE(2009,4,1
if(Units!C33=
0
0
"Cost_Types.Labo
DATE(2009,12,1)
if(Units!N34=0, 0
0"Cost_Types.OH",
0
"Cost_Types.OH",
0
"Cost_Types.OH",
if(Units!H34=0,
DATE(2009,8,1)]|=if("O
"Cost_Types.OH",
0, 'Costif(Un
Flow
Cost_per_U_Purchd_In["Process.Stage_3",
0 Cost_per_U_Purchd_In["Process.Stage_3",
0DATE(2009,2,1)]|=B161
0DATE(2009,3,1)]|=C161
0DATE(2009,4,1)]|=D161
Cost_per_U_Purchd_In["Process.Stage
DATE(2009,5,1)]|=
Scrap_Salvage_Value_per_U["Process.Stage_2",
0 Scrap_Salvage_Value_per_U["Process.Stage_2",
DATE(2009,10,1)]|=L166
DATE(2009,11,1)]|=N166
0 Scrap_Salvage_Value_per_U["Process
DATE(2009,12,1)]|=O166
DATE(2009
Fixed_Exp_per_Station["Process.Stage_2",
0 Fixed_Exp_per_Station["Process.Stage_2",
0DATE(2009,6,1)]|=G172
0DATE(2009,7,1)]|=H172
0DATE(2009,8,1)]|=J172
Fixed_Exp_per_Station["Process.Stage
DATE(2009,9,1)]|=
Units_Demand["Process.Stage_1",
0 Units_Demand["Process.Stage_1",
DATE(2009,2,1)]|=0/3
DATE(2009,3,1)]|=0/3
DATE(2009,4,1)]|=0/3
DATE(2009,5,1)]|=0/3 DAT
DATE(2009,10,1)]|=0/3
DATE(2009,11,1)]|=0/3
0 Selling_Price["Process.Stage_1",
DATE(2009,12,1)]|=0/3
DATE(2009,1,1)]|=2*'Unit
DATE
Co
Selling_Price["Process.Stage_3",
DATE(2009,6,1)]|=G191
DATE(2009,7,1)]|=H191
DATE(2009,8,1)]|=J191
DATE(2009,9,1)]|=K191
DATE
:A:0:Units_Purchd_In_Day
Purch'd Units
:A:-1:Units_Purchd_In_Day
In / Day WIP Units purchased
:A:0:FG_Inven_Targ_Periods
externally
FG Inventory
as:A:-1:FG_Inven_Targ_Periods
input
Target
to each
Periods
Target
stage,
finished
by:A:0:Ident
time
goods
period
inventory for each stage, exp
:A:0:Units_In
Units In
:A:-1:Units_In
Good units :A:0:Units_Avail_In
input to each
Units
processing
Available
:A:-1:Units_Avail_In
stage,
In by Good
time period
units :A:0:Units_Buffer_Stock
available to enter each processing stag
:A:0:COGS_per_U
COGS/Unit:A:-1:COGS_per_U
Cost per unit
:A:0:Capacity_Util_pct
of units sold
Capacity
as finished
Utilization
:A:-1:Capacity_Util_pct
goods%asPercentage
output of each
:A:0:Fixed_Exp_per_Station
of processing
stage, segmented
capacity by
utilized
cost factor
for each
(m
:A:0:Scrap_Net_Cost_per_U
Scrap Net Cost/Unit
:A:-1:Scrap_Net_Cost_per_U
Cost of scrap
:A:0:Company_Name
less salvage
Company
value of
Name
:A:-1:Company_Name
scrap at each stage,0 segmented
:A:0:Project_Name
by cost factor (material, labo
:D:0:ProcessY.Stage_1
Stage 1
Lvl 1
Stage 2
Stage 3
:D:-1:Cost_Types
:WS:
0 :WS:
0 :WS:
0 :WS:
0 :WS:
0
1
1
1
1
0
1
1000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Transition_pct_Sc1["ProcessX.Stage_1",
"Process.Stage_3"]|=0
0
"Process.
DATE(2009,8,1)]|=J35
DATE(2009,9,1)]|=K35
1 DATE(2009,10,1)]|=L35DATE
DATE(2009,4,1)]|=D41
DATE(2009,5,1)]|=F41
1 DATE(2009,6,1)]|=G41DATE
DATE(2009,12,1)]|=O43
DATE(2009,1,1)]|=1 1 DATE(2009,2,1)]|=B47DATE
DATE(2009,8,1)]|=J49
DATE(2009,9,1)]|=K49
1 DATE(2009,10,1)]|=L49DATE
DATE(2009,3,1)]|=C61
DATE(2009,4,1)]|=D61
DATE(2009,5,1)]|=F61
0
DATE(2
DATE(2009,11,1)]|=N66
DATE(2009,12,1)]|=O66
DATE(2009,1,1)]|=1
1
DATE(2009,2,1)]|=B67
1000
DATE(2009,7,1)]|=H72
1000
DATE(2009,8,1)]|=J72
1000
DATE(2009,9,1)]|=K72DATE(2
0"Cost_Types.Labor",
DATE(2009,3,1)]|=if("Labor"="Fixed_Exp",
DATE(2009,4,1)]|=if("Labor"="F
if(Units!D32
DATE(20
"Cost_T
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,12,1)]|=if("OH"="Fixed
if(Units!O32=0
"Cost_T
DATE(
DATE(2009,8,1)]|=if("Fixed
"Cost_T
DAT
if(
if(Units!D34
DATE(20
"Cost_T
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!O34=0
"Cost_T
DATE(
"Cost_T
DAT
if(
if(Units!D33
DATE(20
"Cost_T
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!O33=0
"Cost_T
DATE(
"Cost_T
DAT
if(
if(Units!D32
DATE(20
"Cost_T
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!O32=0
"Cost_T
DATE(
"Cost_T
DAT
if(
if(Units!D34
DATE(20
"Cost_T
0"Cost_Types.OH",
0"Cost_Types.OH",
0DATE(2009,1,1)]|=0
if(Units!O34=0
DATE(
0DATE(2009,7,1)]|=H161
0DATE(2009,8,1)]|=J161
0DATE(2009,9,1)]|=K161
DATE(
DATE(2009,3,1)]|=C167
DATE(2009,4,1)]|=D167
0
DATE(2009,5,1)]|=F167
D
0DATE(2009,11,1)]|=N172
0DATE(2009,12,1)]|=O172
0DATE(2009,1,1)]|=0 DATE(
DATE(2009,7,1)]|=0/3
DATE(2009,8,1)]|=0/3
DATE(2009,9,1)]|=0/3
0
DATE(2009,10,
DATE(2009,3,1)]|=C189
DATE(2009,4,1)]|=D189
DATE(2009,5,1)]|=F189
0
DATE(2009,6,1)]
DATE(2009,11,1)]|=N191
0
DATE(2009,12,1)]|=O191
Ident
:A:-1:Ident An "identify:A:0:Units_Demand
matrix" thatUnits
switches
Demand
index
:A:-1:Units_Demand
variables,
Market
enabling
demand
:A:0:Cost_Purchd_U_In
matrix
for units
multiplication
Cost
of finished
Purch'd
of 2-index
goods
Units In
output
variables
fromusing
eachfun
st
Units Buffer:A:-1:Units_Buffer_Stock
Stock
Good units :A:0:Units_Out
in buffer stock
Units
available
Out :A:-1:Units_Out
to ente each
Good
processign
units :A:0:Units_Sold
output
stage,
from
byUnits
each
timeSold
processing
period
stage, by time period.
:A:-1:Fixed_Exp_per_Station
Fixed expense
:A:0:Fixed_Expense
per processing
Fixed Expense
station,
:A:-1:Fixed_Expense
for eachFixed
stage,
expense
per:A:0:Selling_Price
time
forperiod
eachSelling
stage, Price
per time period
Project Name
:A:-1:Project_Name 0 :A:0:Process_Yield_pct_Sc3
Yield % Scenario
:A:-1:Process_Yield_pct_Sc3
3
Pecentage :A:0:Proc_Cost_per_U_Sc3
of input units
Process
that exitCost/U
as good
Scenario
units for
3 each proces
A list of the :D:0:Cost_Types
types of costs
Cost
that
Types:D:2:Cost_Types
are tracked separately
Cost_Types
in the
:D:1:Cost_Types
analysis. Total
Cost of purchased
:D:0:Cost_Types.Material
input
Material
units are assigned to "Material".Fixed
0 :WS:
0 :WS:
0 :WS:
0 :WS:
0
DATE(2009,12,1)]|=O35
DATE(2009,1,1)]|=1 1 Process_Yield_pct_Sc1["ProcessX.Stag
DATE(2009,2,1)]|=B36DATE(2009,3,1)
DATE(2009,8,1)]|=J41
DATE(2009,9,1)]|=K41
DATE(2009,10,1)]|=L41DATE(2009,11,1
DATE(2009,4,1)]|=D47
DATE(2009,5,1)]|=F47
DATE(2009,6,1)]|=G47DATE(2009,7,1)
1 FG_Inven_Targ_Periods[]|
DATE(2009,12,1)]|=O49
DATE(2009,1,1)]|=0/3
DATE(2009,2,1)]|=B
DATE(2009,7,1)]|=H61
DATE(2009,8,1)]|=J61
DATE(2009,9,1)]|=K61
DATE(2009,10,1)]|=
DATE(2009,3,1)]|=C67
DATE(2009,4,1)]|=D67
DATE(2009,5,1)]|=F67
DATE(2009,6,1)]|=G67DATE(200
1000
DATE(2009,11,1)]|=N72
1000
DATE(2009,12,1)]|=O72
1000
DATE(2009,1,1)]|=1000
DATE(2009,2,1)]|=B
if(Units!J32=0,
DATE(2009,9,1)]|=if
"Cost_Types.Labo
0, 'Cost
DATE(2009,4,1)]|=if("Material"="Fixed_E
"Cost_Types.Mate
if(Units!D33=0,
DATE(2009,5,1)]|
0,
0"Cost_Types.OH",
DATE(2009,12,1)]|=if("Fixed_Exp"="Fi
DATE(2009,1,1)]|=B17
"Cost_Types.OH",
if(Units!O33
if(Units!J34=0,
DATE(2009,9,1)]|=if
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!D32=0,
DATE(2009,5,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B17
"Cost_Types.OH",
if(Units!O32
if(Units!J33=0,
DATE(2009,9,1)]|=if
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!D34=0,
DATE(2009,5,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B17
"Cost_Types.OH",
if(Units!O34
if(Units!J32=0,
DATE(2009,9,1)]|=if
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!D33=0,
DATE(2009,5,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B17
"Cost_Types.OH",
if(Units!O33
if(Units!J34=0,
DATE(2009,9,1)]|=if
"Cost_Types.Labo
0, 'Cost
0DATE(2009,3,1)]|=C159
0DATE(2009,4,1)]|=D159
0DATE(2009,5,1)]|=F159
DATE(2009,6,1)]|=
0DATE(2009,11,1)]|=N161
0DATE(2009,12,1)]|=O161
DATE(2009,1,1)]|=0 DATE(2009
DATE(2009,7,1)]|=H167
DATE(2009,8,1)]|=J167
DATE(2009,9,1)]|=K167
DATE(2009
0DATE(2009,3,1)]|=C173
0DATE(2009,4,1)]|=D173
0DATE(2009,5,1)]|=F173
DATE(2009,6,1)]|=
DATE(2009,11,1)]|=0/3
DATE(2009,12,1)]|=0/3
DATE(2009,1,1)]|=0/3
DATE(2009,2,1)]|=0/3 DAT
DATE(2009,7,1)]|=H189
DATE(2009,8,1)]|=J189
DATE(2009,9,1)]|=K189
DATE(2009,10,1)]|=L189
DATE
:A:-1:Cost_Purchd_U_In
Cost of purchased
:A:0:Proc_Cost_per_U
inputProcess
units entered
Cost/Unit
:A:-1:Proc_Cost_per_U
into each
Processing
state, segmented
:A:0:Scenario
cost per by
unit
Scenario
cost
for factor
units(1,
processed
(material,
:A:-1:Scenario
2 or 3) labor,
at each
fixed
stage,
expense,
segmented
overhea
by
:A:-1:Units_Sold
Good output:A:0:Units_Scrap
units sold Units
as finished
Scrap:A:-1:Units_Scrap
goods at each
Units
processing
scrapped
:A:0:Scrap_pct
stage,
during by
processing
Scrap
time%
period
at
:A:-1:Scrap_pct
each stage, by time period
:A:-1:Selling_Price
Price of finished
:A:0:Revenue
goodsRevenue
units sold from
:A:-1:Revenue
output Revenue
of each stage,
from
:A:0:Gross_Margin
selling
by timefinished
period
Gross Margin
good:A:-1:Gross_Margin
output of each stage, by time period
:A:-1:Proc_Cost_per_U_Sc3
Processing :A:0:Transition_pct_Sc3
cost per unit
Transition
for units %
processed
:A:-1:Transition_pct_Sc3
Scenarioat3
Percent
each stage,
of good
:D:-1:Process
segmented
units output
A list
by cost
of
from
thefactors
stage
:D:0:Process
process
A
(material,
that
stages
goesin
labor,
to
the
stage
process
fixedBexpense,
forflow
the nex
ov
:D:2:Cost_Types.Material
Cost_Types:D:0:Cost_Types.Labor
Labor
:D:0:Cost_Types.Fixed_Exp
Fixed Exp :D:0:Cost_Types.OH
OH
:WS:
Process Analysis
:WS:
0 :WS:
0 :WS:
Process Analysis
:WS:
0
1
1
1
0
0
1
1000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
"Process.
DATE(2009,5,1)]|=F36
DATE(2009,6,1)]|=G36
1 DATE(2009,7,1)]|=H36DATE
DATE(2009,1,1)]|=1 1 Process_Yield_pct_Sc2["ProcessX.Stage_2",
DATE(2009,2,1)]|=B42
1 DATE(2009,3,1)]|=C42DATE
DATE(2009,9,1)]|=K47
DATE(2009,10,1)]|=L47
1 DATE(2009,11,1)]|=N47
DATE
DATE(2009,4,1)]|=D59
DATE(2009,5,1)]|=F59
DATE(2009,6,1)]|=G59
0
DATE(2
DATE(2009,12,1)]|=O61
DATE(2009,1,1)]|=1
DATE(2009,2,1)]|=B65
1
DATE(2009,3,1)]|=C6
DATE(2009,8,1)]|=J67
DATE(2009,9,1)]|=K67
DATE(2009,10,1)]|=L67
1
DATE(2009,11,1)]|=N
1000
DATE(2009,4,1)]|=D73
1000
DATE(2009,5,1)]|=F73
1000
DATE(2009,6,1)]|=G73DATE(2
if(Units!P3
"Cost_T
DAT
DATE(2009,9,1)]|=if("Materia
"Cost_T
if(Units
DATE(
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,5,1)]|=if("OH"="Fixed_
0"Cost_Types.OH",
if(Units!F33=0,
DATE(2009
"Cost_T
0
if(Units!P3
"Cost_T
DAT
"Cost_T
if(Units
DATE(
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!F32=0,
DATE(2009
"Cost_T
0
if(Units!P3
"Cost_T
DAT
"Cost_T
if(Units
DATE(
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!F34=0,
DATE(2009
"Cost_T
0
if(Units!P3
"Cost_T
DAT
"Cost_T
if(Units
DATE(
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!F33=0,
DATE(2009
"Cost_T
0
if(Units!P3
"Cost_T
DAT
0DATE(2009,8,1)]|=J159
0DATE(2009,9,1)]|=K159
0DATE(2009,10,1)]|=L159
DATE(
DATE(2009,4,1)]|=D165
DATE(2009,5,1)]|=F165
0
DATE(2009,6,1)]|=G16D
DATE(2009,12,1)]|=O167
0DATE(2009,1,1)]|=0
0DATE(2009,2,1)]|=B171
DATE(
0DATE(2009,8,1)]|=J173
0DATE(2009,9,1)]|=K173
0DATE(2009,10,1)]|=L173
DATE(
DATE(2009,4,1)]|=0/3
DATE(2009,5,1)]|=0/3
DATE(2009,6,1)]|=0/3
0
DATE(2009,7,1
DATE(2009,12,1)]|=O189
DATE(2009,1,1)]|=2*'Unit
DATE(2009,2,1)]|=B190
Cost'!P37
0
DATE(2009,3,1)]
Specifies which
:A:0:Proc_Cost_per_U_Sc1
scenario
Process
to use Cost/U
in :A:-1:Proc_Cost_per_U_Sc1
the model.
Scenario
Affects
Processing
1 assumptions
:A:0:Proc_Cost_per_U_Sc2
cost per unit
forProcess
processing
for units
Cost/U
processed
:A:-1:Proc_Cost_per_U_Sc2
costs
Scenario
peratunit,
Processing
each
2 transition
stage,cost
segmented
probabilities,
per unit for
byand
units
costyield
factors
proces
ra
Percentage:A:0:Process_Cost
of units input
Process
that become
Cost
:A:-1:Process_Cost
scrap atProcessing
each stage,
:A:0:COGSCost
cost
by at
time
each
period
stage,
of Goods
segmented
:A:-1:COGS
by Cost
process
of units
stage,
sold
byas
time
finished
periodgoods from
Gross margin
:A:0:Gross_Margin_pct
amount (revenue
Gross Margin
- cost
:A:-1:Gross_Margin_pct
%of goods)
Gross
for finished
margin
:A:0:WIP_Avail_In
goods
percentsold
=WIP
gross
asAvailable
output
margin
:A:-1:WIP_Avail_In
from
In
/ revenue
each Value
stage,ofbywork
timeinperiod
process inventory avail
Process :D:2:Process
Process :D:1:Process
Total
:D:0:Process.Stage_1
Stage 1
Lvl 1
0 :WS:
Company_Name[]|
DATE(2009,9,1)]|=K36
DATE(2009,10,1)]|=L36
DATE(2009,11,1)]|=N36
DATE(2009,12,1
DATE(2009,5,1)]|=F42
DATE(2009,6,1)]|=G42
DATE(2009,7,1)]|=H42DATE(2009,8,1)
DATE(2009,1,1)]|=1 1 Process_Yield_pct_Sc3["ProcessX.Stage_2",
DATE(2009,2,1)]|=B48
DATE(2009,3,1)]|=C48DATE(2009,4,1)
DATE(2009,8,1)]|=J59
DATE(2009,9,1)]|=K59
DATE(2009,10,1)]|=L59
DATE(2009,11,1)]|=
DATE(2009,4,1)]|=D65
DATE(2009,5,1)]|=F65
DATE(2009,6,1)]|=G65
DATE(2009,7,1)]|=H65DATE(200
DATE(2009,12,1)]|=O67
1000
DATE(2009,1,1)]|=1000
1000
DATE(2009,2,1)]|=B71
DATE(2009,3,1)]|=C
1000
DATE(2009,8,1)]|=J73
1000
DATE(2009,9,1)]|=K73
1000
DATE(2009,10,1)]|=L73
DATE(2009,11,1)]|=
"Cost_Types.Fixed
DATE(2009,6,1
if(Units!F32=
DATE(2009,2,1)]|=if
"Cost_Types.Labo
if(Units!P33=0, 0
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!K33=0,
DATE(2009,10,1)]|=if("
"Cost_Types.OH",
0, 'Costif(Un
Flow
"Cost_Types.Fixed
DATE(2009,6,1
if(Units!F34=
DATE(2009,2,1)]|=if
"Cost_Types.Labo
if(Units!P32=0, 0
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!K32=0,
DATE(2009,10,1)]|=if("
"Cost_Types.OH",
0, 'Costif(Un
Flow
"Cost_Types.Fixed
DATE(2009,6,1
if(Units!F33=
DATE(2009,2,1)]|=if
"Cost_Types.Labo
if(Units!P34=0, 0
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!K34=0,
DATE(2009,10,1)]|=if("
"Cost_Types.OH",
0, 'Costif(Un
Flow
"Cost_Types.Fixed
DATE(2009,6,1
if(Units!F32=
DATE(2009,2,1)]|=if
"Cost_Types.Labo
if(Units!P33=0, 0
0"Cost_Types.OH",
0"Cost_Types.OH",
0"Cost_Types.OH",
if(Units!K33=0,
DATE(2009,10,1)]|=if("
"Cost_Types.OH",
0, 'Costif(Un
Flow
"Cost_Types.Fixed
DATE(2009,6,1
if(Units!F34=
0DATE(2009,12,1)]|=O159
0DATE(2009,1,1)]|=0
0DATE(2009,2,1)]|=B160
DATE(2009,3,1)]|=
DATE(2009,8,1)]|=J165
DATE(2009,9,1)]|=K165
DATE(2009,10,1)]|=L165
DATE(2009
0DATE(2009,4,1)]|=D171
0DATE(2009,5,1)]|=F171
0DATE(2009,6,1)]|=G171
DATE(2009,7,1)]|=
0 Labor_Overhead_pct[DATE(2009,1,1)]|=0
0DATE(2009,12,1)]|=O173
Labor_Overhead_pct[DATE(2009,2,1)]|=B176
0 Labor_Overhead_pct[DATE(2009,3,1)]|=C176
0 Labor_Overhead_pct[DATE(2009,4,1)]|
DATE(2009,8,1)]|=0/3
DATE(2009,9,1)]|=0/3
DATE(2009,10,1)]|=0/3
DATE(2009,11,1)]|=0/3DAT
DATE(2009,4,1)]|=D190
DATE(2009,5,1)]|=F190
DATE(2009,6,1)]|=G190
DATE(2009,7,1)]|=H190
DATE
:A:0:Units_Capacity
Units Capacity
:A:-1:Units_Capacity
Units processing
:A:0:Station_Capacity_Day
capacity
for each:A:-1:Station_Capacity_Day
stage, per time
Unitsperiod
processing
:A:0:Stations
capacity for each stage per station
:A:0:WIP_InWIP In
:A:-1:WIP_In
Value of units
:A:0:WIP_Out
of work in
WIP
process
Out inventory
:A:-1:WIP_Out
thatValue
enterofeach
units
:A:0:WIP_per_U_Out
processing
of work in stage,
process
segmented
inventory that
by cost
exit
:A:0:Scrap_Salvage_Value_per_U
Scrap Salvage
:A:-1:Scrap_Salvage_Value_per_U
$/Unit Salvage value
:A:0:Labor_Overhead_pct
per unit Labor
of unitsOverhead
scrapped
:A:-1:Labor_Overhead_pct
%at each
Overhead
stage, by
rate
:A:0:Scrap_Cost
time
on period
labor expense, by process stage
Stage 2
Stage 3
:D:-1:ProcessX
A duplicate :D:0:ProcessX
list of process
ProcessX
stages in:D:2:ProcessX
the process flow. This list is needed so
0
1
1
1
0
1
1000
1000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
"Process.
DATE(2009,2,1)]|=B37
DATE(2009,3,1)]|=C37
1 DATE(2009,4,1)]|=D37DATE
DATE(2009,10,1)]|=L42
DATE(2009,11,1)]|=N42
1 DATE(2009,12,1)]|=O42
DATE
DATE(2009,6,1)]|=G48
DATE(2009,7,1)]|=H48
1 DATE(2009,8,1)]|=J48 DATE
DATE(2009,1,1)]|=0/3
DATE(2009,2,1)]|=B60
DATE(2009,3,1)]|=C60
0
DATE(2
DATE(2009,9,1)]|=K65
DATE(2009,10,1)]|=L65
DATE(2009,11,1)]|=N65
1
DATE(2009,12,1)]|=O
1000
DATE(2009,5,1)]|=F71
1000
DATE(2009,6,1)]|=G71
1000
DATE(2009,7,1)]|=H71DATE(2
"Cost_T
if(Units
DATE(
DATE(2009,10,1)]|=if("Fixe
"Cost_T
DAT
if(
if(Units!G33
DATE(20
"Cost_T
"Cost_T
if(Units
DATE(
DATE(2009,10,1)]|=if("Fixe
"Cost_T
DAT
if(
if(Units!G32
DATE(20
"Cost_T
"Cost_T
if(Units
DATE(
DATE(2009,10,1)]|=if("Fixe
"Cost_T
DAT
if(
if(Units!G34
DATE(20
"Cost_T
"Cost_T
if(Units
DATE(
DATE(2009,10,1)]|=if("Fixe
"Cost_T
DAT
if(
if(Units!G33
DATE(20
"Cost_T
"Cost_T
if(Units
DATE(
DATE(2009,10,1)]|=if("Fixe
"Cost_T
DAT
if(
0DATE(2009,5,1)]|=F160
0DATE(2009,6,1)]|=G160
0DATE(2009,7,1)]|=H160
DATE(
DATE(2009,1,1)]|=0
DATE(2009,2,1)]|=B166
0
DATE(2009,3,1)]|=C16D
0DATE(2009,9,1)]|=K171
0DATE(2009,10,1)]|=L171
0DATE(2009,11,1)]|=N171
DATE(
Labor_Overhead_pct[DATE(2009,5,1)]|=F176
0 Labor_Overhead_pct[DATE(2009,6,1)]|=G176
0 Labor_Overhead_pct[DATE(2009,7,1)]|=H176
0 Labor_Overhead_pct[DATE(2009,8,1)]|=J176
0
DATE(2009,1,1)]|=0/3
DATE(2009,2,1)]|=0/3
DATE(2009,3,1)]|=0/3
0
DATE(2009,4,1
DATE(2009,9,1)]|=K190
DATE(2009,10,1)]|=L190
DATE(2009,11,1)]|=N190
0
DATE(2009,12,1
Processing :A:-1:Stations
Stations Number of processing
:A:0:Process_Yield_pct
stations
Yield % at each
:A:-1:Process_Yield_pct
processing
Pecentage
stage, :A:0:Transition_pct
of
byinput
time units
period
Transition
that exit as
% good units for each proces
WIP/Unit Out
:A:-1:WIP_per_U_Out
Value per unit
:A:0:WIP_per_U_In
of work in
WIP/Unit
processIn:A:-1:WIP_per_U_In
inventory that
Value
exitsper
each
unit
:A:0:WIP_Buffer_Stock
processing
of work in
WIP_Buffer
stage
process
as good
inventory
Stock
units,
that
segmented
enters each
by co
pro
Scrap Cost :A:-1:Scrap_Cost
Cost imputed
:A:0:Scrap_Cost_per_U
to scrap at
Scrap
eachCost/Unit
stage,
:A:-1:Scrap_Cost_per_U
segmented
Cost
byper
cost
unit
factor
:A:0:Cost_per_U_Purchd_In
imputed
(material,
toCost/Unit
scrapped
labor,Purch'd
fixed
unitsexpense,
atIneach stage,
overhead)
segmen
by
ProcessX :D:1:ProcessX
Total
:D:0:ProcessX.Stage_1
Stage 1
Lvl 1
Stage 2
DATE(2009,1,1)
DATE(2009,6,1)]|=G37
DATE(2009,7,1)]|=H37
DATE(2009,8,1)]|=J37 DATE(2009,9,1)
DATE(2009,2,1)]|=B43
DATE(2009,3,1)]|=C43
DATE(2009,4,1)]|=D43DATE(2009,5,1)
DATE(2009,10,1)]|=L48
DATE(2009,11,1)]|=N48
DATE(2009,12,1)]|=O48
DATE(2009,1,1)
DATE(2009,5,1)]|=F60
DATE(2009,6,1)]|=G60
DATE(2009,7,1)]|=H60
DATE(2009,8,1)]|=J
DATE(2009,1,1)]|=1
DATE(2009,2,1)]|=B66
DATE(2009,3,1)]|=C66
DATE(2009,4,1)]|=D66DATE(200
1000
DATE(2009,9,1)]|=K71
1000
DATE(2009,10,1)]|=L71
1000
DATE(2009,11,1)]|=N71
DATE(2009,12,1)]|=
"Cost_Types.Mate
if(Units!G32=0,
DATE(2009,7,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B176*B83
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,3,1)]|=if("O
"Cost_Types.OH",
if(Un
DATE(2009,10,1)]|=if("Labor"="Fixed_Exp"
if(Units!L33=0,
DATE(2009,11,1)]|=
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!G34=0,
DATE(2009,7,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B176*B95
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,3,1)]|=if("O
"Cost_Types.OH",
if(Un
if(Units!L32=0,
DATE(2009,11,1)]|=
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!G33=0,
DATE(2009,7,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B176*B115
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,3,1)]|=if("O
"Cost_Types.OH",
if(Un
if(Units!L34=0,
DATE(2009,11,1)]|=
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!G32=0,
DATE(2009,7,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B176*B135
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,3,1)]|=if("O
"Cost_Types.OH",
if(Un
if(Units!L33=0,
DATE(2009,11,1)]|=
"Cost_Types.Labo
0, 'Cost
"Cost_Types.Mate
if(Units!G34=0,
DATE(2009,7,1)]|
0,
0"Cost_Types.OH",
DATE(2009,1,1)]|=B176*B147
0"Cost_Types.OH",
0"Cost_Types.OH",
DATE(2009,3,1)]|=if("O
"Cost_Types.OH",
if(Un
0DATE(2009,9,1)]|=K160
0DATE(2009,10,1)]|=L160
0DATE(2009,11,1)]|=N160
DATE(2009,12,1)]
DATE(2009,5,1)]|=F166
DATE(2009,6,1)]|=G166
DATE(2009,7,1)]|=H166
DATE(2009
0DATE(2009,1,1)]|=0
0DATE(2009,2,1)]|=B172
0DATE(2009,3,1)]|=C172
DATE(2009,4,1)]|=
Labor_Overhead_pct[DATE(2009,9,1)]|=K176
0 Labor_Overhead_pct[DATE(2009,10,1)]|=L176
0 Labor_Overhead_pct[DATE(2009,11,1)]|=N176
0 Labor_Overhead_pct[DATE(2009,12,1)]|=O176
0 Units_Demand["Process.Stage_1", DAT
DATE(2009,5,1)]|=0/3
DATE(2009,6,1)]|=0/3
DATE(2009,7,1)]|=0/3
DATE(2009,8,1)]|=0/3 DAT
DATE(2009,1,1)]|=2*'Unit
DATE(2009,2,1)]|=B191
Cost'!P38
DATE(2009,3,1)]|=C191
DATE(2009,4,1)]|=D191
DATE
:A:-1:Transition_pct
Percent of good
:A:0:Transition_pct_Sc1
units output
Transition
from%
stage
Scenario
A that1
Percent
goes toof
stage
good
:A:0:Transition_pct_Sc2
Bunits
for the
output
Transition
next from
time%
stage
period,
Scenario
Afor
that
all
2goes
pairstoofstage
processes
B for the
A and
nexB
:A:-1:WIP_Buffer_Stock
Value of units
:A:0:Process_Yield_pct_Sc1
in buffer Yield
stock%
available
Scenario
to 1enterPecentage
each processing
:A:0:Process_Yield_pct_Sc2
of inputstage,
units
Yield
that
segmented
%
exit
Scenario
as
good
by cost
2 units
factor
for each
(material,
processing
labor, fixed
stage,
e
:A:-1:Cost_per_U_Purchd_In
Cost per unit
:A:0:Scrap_Net_Cost
of purchased
Scrap
input
Netunits
Cost
:A:-1:Scrap_Net_Cost
enteredCost
into each
of scrap
state,
:A:0:Scrap_Salvage_Value
less
bysalvage
timeScrap
period
value
Salvage
of:A:-1:Scrap_Salvage_Value
scrap
Value
at each stage, segmented by co
Stage 3
:D:-1:ProcessY
A duplicate :D:0:ProcessY
list of process
ProcessY
stages in:D:2:ProcessY
the process
ProcessY
flow. This:D:1:ProcessY
list is needed so that some variables c
1
1
1
1
0
1
1000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Percent of good units output from stage A that goes to stage B for the next time period, for all pairs of processes A and B, by time p
Pecentage of input units that exit as good units for each processing stage, by time period, for scenario 2
Salvage value of units scrapped at each stage, segmented by cost factor (material, labor, fixed expense, overhead) by time period
Total
eriod, for all pairs of processes A and B, by time period, for scenario 2
e period, for scenario 2
al, labor, fixed expense, overhead) by time period

Operations Process Flow Analysis1

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Operations Process Flow Analysis1

Enviado por

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Application: Operations Process Flow Analysis

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Description of the Operations Process Flow Application

Application: Operations Process Flow Analysis

Application: Operations Process Flow Analysis

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Cost of Input Units

Scrap Salvage $/Unit

Scrap Salvage $/Unit

Scrap Salvage $/Unit

Scrap Salvage $/Unit

Scrap Net Cost/Unit

Scrap Net Cost/Unit

Scrap Net Cost/Unit

Scrap Net Cost/Unit

Cost of Input Units

Cost of Output Units

Scrap Salvage Value

Scrap Net Cost

Scrap Salvage Value

Scrap Net Cost

Scrap Salvage Value

Scrap Net Cost

Scrap Salvage Value

Scrap Net Cost

Process Cost/U Scenario 1

Cost Purch'd Units In

FG Inventory Target Periods

Process Cost/U Scenario 2

Process Cost/U Scenario 3

Scrap Net Cost

Scrap Net Cost/Unit

Scrap Salvage Value

Scrap Salvage $/Unit

Units Buffer Stock

Purch'd Units In / Day

preve(0, matmult(Units_Out-Units_Sold, Transition_pct, "Process", "ProcessX"))+preve(0, Units_Buffer_Stock)+Units_Purchd_In_Day

preve(0, Matmult(Transition_pct, WIP_Out-COGS, "ProcessX", "Process"))+if(diminfo("Cost_Types", 0)="Material", var(Cost_per_U_Purchd_In*Units_Purchd_In_Day), 0)

Cost Purch'd Units In

FG Inventory Target Periods

Process Cost/U Scenario 1

Process Cost/U Scenario 2

Process Cost/U Scenario 3

Scrap Net Cost

Scrap Net Cost/Unit

Scrap Salvage Value

Scrap Salvage $/Unit

Units Buffer Stock

Purch'd Units In / Day

Number of processing stations at each processing stage, by time period

A list of the process stages in the process flow

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