感觉到速度的设计简洁微立体摩托赛车产品市场分析报告ppt模板

managing a lean supply chainCASE STUDY on JENNY'S CYCLE COMPONENTS Team Numberima® JCCOEMTiresWheelsFront ForkHandlebarsPowerSteel TubingWEIDING &CUT TUBINGDEGREASE &WELD CLEANPOWDERCOATINGFORK ASSEMBLYTIRE BALANCINGTRANSPORT & QUEUEDELIVERYHANDLABAR MOUNTINGWHEEL ASSEMBLY1.Several-Tire Slowdown on Income2.JIT Strategy3.Special Order4.Limited Profitability5. Product Quality ？1/ Why shall we use several-tier suppliers?2/ What about JIT strategy?3/ Shall we accept the new orders? 11Several Tires SupplierJIT StrategySpecial Order1/ OEM Advantages2/ JCC Challenge1/ Benefit2/ Limitation1/ Financial Impact2/ Non-financial ImpactSTATUS ANALYSIS Q11/ Why shall we use several-tier suppliers?STATUS ANALYSIS 01020304Keep core competitiveness Reduce CostTransfer risks to JCCIncrease efficiencyFocus on manufacturing processKeep variety and innovation of productPay the loss of unpunctual deliveryOEM only controls the first-tier--JCCVariable cost Lower cost by the scale productionFixed cost Reduce inventory administration costWe should continue to keep this method1/ STATUS ANALYSIS1.1 / Several-Tire SupplierBenefits of several-tire-supplier 0102Affected by the upper and lower SuppliersAn aexclusive contractAn error of any tire will affect JCCJCC only has one customer-OEMWe should seize the opportunity1/ STATUS ANALYSIS1.1 / Several-Tire SupplierChallenge of several-tire supplier Q22/ What about JIT strategy?1/ STATUS ANALYSIS Less setup timeStrong supplier relationshipsObvious production priorities Lower inventory cost and fixed costHigh efficiencyZero inventoryHigher revenues based on the lower price and flexibility for satisfying incremental ordersNo buffer inventoryHighly rely on the supply chainPotential stock outs at suppliersPotential overtime expenses from unanticipated orders××××General BenefitLimitationJITJCCBenefits that JCC cannot All of these cannot be avoid by JCC! ××Advantages outweigh the disadvantages，we should continue1/ STATUS ANALYSIS1.2 / JIT Strategy Q33/ Shall we accept the new orders?Financial ImpactNon-financial Impact1/ STATUS ANALYSIS Although the profitability still declines, the pace of decrease slows down.Net Profit MarginReturn on AssetsBenchmark1/ STATUS ANALYSIS1.3 / Special Order – Financial Aspects1. Profitability Accepting the order can turn the falling trend of JCC’s operating capacityOperating CapacityInventory TurnoverBenchmark1/ STATUS ANALYSIS1.3 / Special Order – Financial Aspects2. Operating Capacity 201420132012Special orderExpand production can continue to keep our good debt paying abilityFrom financial aspect, we suppose that accepting is sensibleShort Term Solvency-Current RatioLong Term Solvency-Debt to Assets Ratio1/ STATUS ANALYSIS1.3 / Special Order – Financial Aspects2. Debt Paying Ability Long-term and stable cooperation with OEMEnhance JCC’s bargain power with OEMA new opportunity of expanding production and turning the difficult business dilemmaMitigate shareholders’ concern over JCC’s declining profitabilityNonFinancialFrom non-financial aspect, we suppose that accepting is sensible1/ STATUS ANALYSIS1.3 / Special Order - Non-financial Aspects Yellow 2014White 2013ROE57.24%85.31%Return on assets10.51%14.63%Equity multiplier5.44675.8312Assets80,475,00075,135,000Long term liabilities31,000,00031,000,000Current liabilities34,700,00031,250,000Liabilities65,700,00062,250,000Sales111,000,000113,100,000Total assets turnover1.37931.5053Current assets44,965,00038,125,000Assets80,475,00075,135,000Long term assets35,510,00037,010,000Cash and cash equivalents15,000,00013,900,000Trade receivables, net13,500,0009,300,000Others6,765,0007,725,000Inventory9,700,0007,200,000Net Income8,454,22510,988,825Net profit margin on sales7.62%9.72%Sales111,000,000113,100,000Cost of goods sold81,025,00079,025,000Freight-out4,900,0004,500,000Other operating expenses11,300,00012,000,000Provision for income taxes4,220,7755,486,175Non-operating expenses interest1,100,0001,100,000Cost & Expenses102,545,775102,111,175Cost & Expenses102,545,775102,111,175Inventory9,700,0007,200,0001/ STATUS ANALYSIS1.4 / Financial Analysis – DuPont Analysis 22IMPROVEMENTOEMTiresWheelsFront ForkHandlebarsPowerSteel TubingWEIDING &CUT TUBINGDEGREASE &WELD CLEANPOWDERCOATINGFORK ASSEMBLYTIRE BALANCINGTRANSPORT & QUEUEDELIVERYHANDLABAR MOUNTINGWHEEL ASSEMBLYJCC SupplyingDeliveringManufacturing2.1 Quality Management2.2 Supplier Evolution System2.3 Transfer price2.4 Bargain 2.5 JIT Information Sharing Platform2.6 Manufacturing Process Re-engineeringOEMTiresWheelsFront ForkHandlebarsPowerSteel TubingWEIDING &CUT TUBINGDEGREASE &WELD CLEANPOWDERCOATINGFORK ASSEMBLYTIRE BALANCINGTRANSPORT & QUEUEDELIVERYHANDLABAR MOUNTINGWHEEL ASSEMBLYJCC2/IMPROVEMENTOverview of Further Actions TiresWheelsOEMFront ForkHandlebarsPowerSteel TubingJCCProblem 1: Unbalanced wheel/tire combination1/ Tire Supplier:Afford Testing machine Bill $700/ Unqualified unit2/ Wheel Manufacturers:Balance testCurrent solutionsTesting machine cost Direct labor Outcomes3:00 min Balance Test $2,000/min punishment3/ Long-term Development: Open tendering Supplier evolution system If not, This would certainly solve current2/IMPROVEMENT2.1 / Quality Management Supply ChainEntry PolicyQuality ControlProcessProductQuality Evaluation Quality ControlFeedbackSuppliersJCCDBCA2/IMPROVEMENT2.1 / Supplier Management- Long-term Supplying Evaluation System Performances &Reputation (50%)Service (30%)Financial Position (20%)After-sale serviceTechnical support timeThe main technical personnelsThe financial statements (nearly three years)Bank creditProduct quality (nearly 2 years)Delivery timeSupply priceMarket position and reputation2/IMPROVEMENT2.1 / Supplier Management- Long-term Supplying Evaluation System Rank D----------＜70Rank C-------------70≤ x＜80Rank B------------80≤ x＜90Rank A------------≥90Result of evaluationgrade suppliersreward and punishment .This would certainly solve current2/IMPROVEMENT2.1 / Supplier Management- Long-term Supplying Evaluation System WheelsFront ForkHandlebarsPowerSteel TubingProductsProductsProductsProductsProductsQualifiedQualifiedQualifiedQualifiedQualifiedEvaluationEvaluationEvaluationEvaluationEvaluationTiresEvaluationOEMJCCUnqualifiedNONONONONOUnqualified2/IMPROVEMENT2.2 / Quality Management- Long-term Total Quality Control -3 Sigma3 SigmaThose data beyond the line of ± 3 Sigma are unqualified and need to be eliminated.6 Sigma Model 2/IMPROVEMENT2.2 / Quality Management- Long-term Take measurementDefine the problemAnalyse the reasonMaking solutionMake conclusion Adjust planning Control the process Check the result PLANCHECKACTIONDO2/IMPROVEMENT2.2 / Quality Management- Long-term PDCA Circulation TiresWheelsFront ForkHandlebarsPowerSteel TubingJCC2/IMPROVEMENT2.3 / Transfer PriceProblem 2:Missed scheduled deliveries due to the filled orders If the external orders + JCC’s order doesn’t excess handlebar’s capacity: If orders from external part and JCC excess handlebar’s capacity within 1,000 units:If orders from external part and JCC excess handlebar’s capacity within 2,000 unitsNumbers of orders excess handlebar’s capacityTransfer PriceLowest priceHighest price0801250~100089.51251000~200089.25125Transfer Price≤ External Market Price$80+$0/33750 ≤$80+($125-$80)*100033750≤Transfer Price$80+($125-$80)*200033750≤Transfer Price≤ External Market Price≤ External Market PriceHANDLEBARS’ UNIT COST INFORMATION2015 (Estimated)Selling price to outside customers*$135Variable Cost*80Contribution Margin $45Based on the industry average level2/IMPROVEMENT2.3 / Transfer Price 2/IMPROVEMENT2.3 / Transfer Price OEMJCCProblem 3: Price concessions of $200 per unitFeasibilityScale effect of one type product ⇒ easy to bargainTransfer price within reasonable rangeJCC‘S UNIT COST INFORMATION（2015）Materials Steel tubing 200.00 Front fork 650.00 Wheel set (front and rear) 700.00 Tires 350.00 Handlebars 125.00 2,025.00 Direct labor 13.33 Overhead 112.50 Depreciation (Generally fixed in total) 550.00 Total unit cost 2,700.83 190.00600.00700.00350.00120.001920.00 After bargaining: Steel tubing: $190 = 200 * ( 1 - 5.4% )Front fork: $600 = 650 * ( 1 - 5.4% )OutcomesRange of unit cost Normally $15/ unit (0.56%)Bargain $65/unit (2.4%)2/IMPROVEMENT2.4 / Bargain JCCTiresWheelsFront ForkHandlebarsPowerSteel TubingOEMEDILogistics flowElectronic dataOverall EDI systemEDIEDIEDIEDI2/IMPROVEMENT2.5 / JIT Sharing System OEMJCCSECOND TIRE SUPPLIERTHIRD TIRE SUPPLIERLogistics CompanyJIT Information Sharing PlatformThree types of information1. Estimated order numbers for each season2/IMPROVEMENT2.5 / JIT Sharing System JCC'S Planned Order ScheduleSeason 1/2/3/4Type of frame geometriesPlannedOrdersSteel TubingFront ForkHandlebar TypeWheel TypeTire SpecificationsSport bikes380093759375380038001500/2000/300Cruising bikes2775277527751075/700/1000Retro bikes2800280028001200/700/7002/IMPROVEMENT2.5 / JIT Sharing System OEMJCCSECOND TIRE SUPPLIERTHIRD TIRE SUPPLIERLogistics Company2. Inventory Level for each products3. OEM’s Actual order number and delivery time2/IMPROVEMENT2.5 / JIT Sharing System Purchase plan achievedPlanned purchase orders for each seasonInventory management system for each productsActual purchase orders JIT Delivery-in-timeSafety inventoryPurchase order achievedCustomer satisfactionInformation Synchronization2/IMPROVEMENT2.5 / JIT Sharing System Benefits of such solution:Time ↓Efficiency ↑Cost ↓ (Inventory+ Equipment)Missed schedule ↓unpunctual delivery ↓Mistakes ↓Limitation of JIT No buffer inventoryHighly rely on the supply chainPotential stock outs at suppliersFlexibility for satisfying incremental ordersSolveSolveSolveGetThis would certainly solve current2/IMPROVEMENT2.5 / JIT Sharing System Investment in PPEFailure in current years.Inefficiency！Working OvertimeFinancial:Be paid at 150%Direct labor/unit ↑ $0.74 Net income ↓15.56%Non-financial:Workload + Pressure Improvement of product line ×Capacity×?Two Stage:1/ Reduce TIRE BALANCING TIME2/ Combine STEP4 and STEP 5 201430,000 units201533,750 unitsThis would certainly solve current2/IMPROVEMENT2.5 / JIT Sharing SystemThree Approaches CUT TUBING0:30WEIDING SETUP TIME0:15WEIDING PROCESS TIME3:15WELD CLEAN UP2:00DEGREASE & POWDER COAT PREP0:30POWDER COATING PRECESS TIME3:00FORK ASSEMBLY PROCESS TIME1:45TIRE BALANCING PROCESS TIME3:00HANDLABAR MOUNTING PROCESS TIME - 1:30TRANSPORT TO LOADING QUEUEFOR JIT JIS DELIVERYWHEEL ASSEMBLY PROCESS TIME2:150102030405060708CUT TUBING0:30WEIDING SETUP TIME0:15WEIDING PROCESS TIME3:15TIRE BALANCING PROCESS TIME3:00FORK ASSEMBLY PROCESS TIME& WHEEL ASSEMBLY PROCESS TIME2:152/IMPROVEMENT2.6 / Manufacturing Process Re-engineering StepProcessTime （minutes）1Cut and assemble the tubes.4:00　2Clean up the welds, degrease, and prepare for powder coat.　2:30　3Perform powder coating.　3:00　4Assemble the fork.　1:45　5Balance the tires.3:00　6Attach the wheels/tires.　2:15　7Mount the handlebars.　1:308Load the frames for transport.　OUTCOMES: Processing Time: ↓ 4:45 minMinimized the decreasing profits2/IMPROVEMENT2.6 / Manufacturing Process Re-engineering 2.deliveringOverall EDI:2.2 JIT Information Sharing Platform3.manufacturing2.3 Product Line Reorganization1.Supply Chain1/ Quality Problem2/ Missed Schedule2/ Increasing Inventory1/ Unpunctual Delivery 2.1-1 Supplier Evaluation System2.1-2 Total Quality Control (TQC)Six Sigma + PDCA Circulation2.1-3 Transfer PriceOther issues:Appendix: Cost ControlIncreased Cost2/ Declining profitability1/ Limited productivityRecommendationProblemsSourcesTire/WheelHandlebarSecond-tire SupplierSteel Tubing, Front FrockCapacity2/IMPROVEMENT 33The Unit Cost SituationFinancial Factors’ ImprovementsFinancial StatementsF I N A L RESULTBalanced Score Card JCC‘S UNIT COST INFORMATION（2015）Materials20142015 After Improvement Steel tubing 200.00 190.00 Front fork 650.00 600.00 Wheel set (front and rear) 700.00 700.00 Tires 350.00 350.00 Handlebars 125.00 120.00 2,025.00 1960.00Direct labor 13.33 9.78Overhead 112.50 112.50Depreciation (Generally fixed in total) 550.00 488.89Total unit cost 2,700.83 2571.17↓ $10↓ $50↓ $5↓ $3.55↓ $129.66The unit cost would reduce, indicating a lower cost of goods sold and a higher profit.3/ FINAL RESULT3.1 / Unit Cost Information 2015 before improvementThe profits would stop the downward trend3/ FINAL RESULT3.2 / Financial Factors----Profitability 201420132012Special orderShort Term Solvency-Current RatioLong Term Solvency-Debt to Assets Ratio2015Creditors would be satisfied with the results3/ FINAL RESULT3.2 / Financial Factors----Debt Paying Ability JCC‘S INCOME STATEMENT（Years Ended Dec. 31）2014(In millions)2015(In millions)Sales111118.1Cost of goods sold81 86.7 Gross margin 29.9 31.4 Operating expenses:Freight-out4.9 5.9Research and development2.8 2.8 General and administrative8.58.5Total operating expenses16.217.2Operating income13.814.2Non-operating expenses interest1.11.1Income before taxes12.713.1Provision for income taxes4.24.3 Net income8.48.8 ↑ 4.7%↑ 6.1%↑ 4.8%3/ FINAL RESULT3.3 / Financial Statements JCC‘s Statement of Financial Position（Years Ended December 31）Increase (Decrease)ASSETS2014 (In Millions)2015 (In Millions)Percentage%Current Assets Cash and cash equivalents152567% Trade receivables, net13.518.436% Inventory9.72.0-79% Prepaid expenses0.50.57% Deferred tax assets6.36.76% Total current assets44.952.617%Property and Equipment Land and buildings12120% Property and equipment57.557.50% Less: Accumulate depreciation3955.542%Goodwill550%Total Assets80.471.6-11%LIBILITIES AND OWNER'S EQUITYCurrent Liabilities Accounts payable97.3-19% Accrued expenses2516.6-34% Income taxes payable0.70.746% Total current liabilities34.724.7-29% Notes payable31310%Total Liabilities65.755.7-15%Shareholders' Equity Common stock110% Retained earnings13.715.915%Total Shareholders' Equity14.817.114%3/ FINAL RESULT3.3 / Financial Statements JCC‘s Statement of Financial Position（Years Ended December 31）Increase (Decrease)ASSETS2014 (In Millions)2015 (In Millions)Percentage%Current Assets Cash and cash equivalents152567% Trade receivables, net13.518.436% Inventory9.72.0-79%2014 (In Millions)2015 (In Millions)Percentage%Shareholders' Equity Common stock110% Retained earnings13.715.915%Total Shareholders' Equity14.817.114%In conclusion, the financial results are satisfying3/ FINAL RESULT3.3 / Financial Statements 4/Financial Perspective1/Learning & Growth3/Customer Perspective2/Internal process3/ FINAL RESULT3.4 / Balanced Score Card 1/Learning & GrowthStrategic ObjectiveMeasurements20142015L1:New productR&D cost2,800 2800L2:Improve workers' skillsHours of training / month4 5L3:Employee Satisfactionbonus per extra working hours ($)10 10.52/Internal processStrategic ObjectiveMeasurements20142015P1:Reduce InventoryInventory as a % of sales8.7%1.7%P2:Delivery On-timeTimes of missed schedule15 7Total Penalty of missed schedule ($)300,000 100,000P3:Increase ProductivityCapacity30,000 33750P4:Product QualityNumbers of defects of the year1,000 8003/ FINAL RESULT3.4 / Balanced Score Card 4/FinancialStrategic ObjectiveMeasurements20142015F1: Considerable ProfitabilitySales (In millions)111118Net Profit (In millions)8.48.8F2: LiquidityInventory Turnover11.4459F3: Good market valueDividend yield ratio81.64%80.02%3/CustomerStrategic ObjectiveMeasurements20142015C1:Market Share% of Market Share0.9%1.0%C2:Customer SatisfactionCustomers' compliant times all year158C3:Increasing ordersOrder numbers30,000 337503/ FINAL RESULT3.4 / Balanced Score Card The non-financial measurements would also indicate a better condition4/Financial Perspective1/Learning & Growth3/Customer Perspective2/Internal process3/ FINAL RESULT3.4 / Balanced Score Card

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