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# CRU computing case

저작시기 2009.09 |등록일 2010.01.20 MS 파워포인트 (pptx) | 23페이지 | 가격 2,500원

## 소개글

CRU case에 관한 영문자료입니다. 각각의 질문들에 대한 분석 및 정답을 포함하고 있습니다.

## 목차

Operational flow
Little’s law I=R*T
Revenue/cost calculation
Sales drive
Recommandation(Q5)

## 본문내용

Revenues = 8000 * 30 = \$240,000/wk
Variable Costs = 25 x 1,000 (Return) + 25 x 1,000 (Shipping) + 4 x 700 x 0.85 + 150 x 405 = \$113,130/wk
age weekly Contribution margin =
240,000 113,130 = \$126,870
Weekly Depreciation = 14,405 * (1000/156) = \$92,340
ribution margin increase and weekly depreciation decrease, the CRU revenue increase.
(Ignore labor and facility costs)
Question 4
Sales drive in 1997 is not that a good strategy for CRU. Because if CRU adopt sales drive they can increase the total sales but finally their net income would decrease because of increase of variable cost and depreciation cost. We analyze detail aspects below.
Question 4
Adopting sales drive in 1997 (buffer size unchanged)
Question 4
*Revenue = 600 (units/wk) x 8 (wks) x \$30
+ 800 (units/wk) x 4 (wks) x \$35 = \$256,000/wk
*Cost = 1400 x \$50 + 980 x \$4 x 0.85 + 567 x \$150 = \$158,382/wk
*Contribution Margin = \$97,618/wk
*Depreciation = 15,205 x (\$1000/156) = \$97,468/wk
*Net Profit = \$97,618 - \$97,468 = \$150
Question 4
After sales drive in 1997 (Flow time unchanged)
Question 4
*Revenue = 600 (units/wk) x 8 (wks) x \$30 +
800 (units/wk) x 4 (wks) x \$35 = \$256,000/wk
*Cost = 1400 x \$50 + 980 x \$4 x 0.85 +
567 x \$150 = \$158,382/wk