CHAPTER 12 ACTIVITY-BASED MANAGEMENT QUESTIONS FOR WRITING AND DISCUSSION 1. The two dimensions are the cost dimension and and the the proc proces ess s dime dimens nsio ion. n. The cost cost dimens dimensio ion n is conc concer erne ned d with with accu accura rate te assignment of costs to cost objects, such as produc products ts and custom customers ers.. Activ Activity-ba ity-based sed costing is the focus of this dimension. The second dimension—the process dimension —provides information about why work is done and how well it is done. It is concerned with cost driver analysis, analysis, activity analysis, analysis, and and perf perfor orma manc nce e meas measur urem emen ent. t. Thi This dimens dimensio ion n offe offers rs the the conn connec ecti tion on to the the continuous continuous improvement world found in the advanced manufacturing environment.
act activit ivitie ies. s. An eam eampl ple e materials handling.
is the the cos cost of
6. '() Activity elimination& the identification and elim elimina inati tion on of activ activiti ities es that that fail fail to add add value. '*) Activity selection& the process of choosing among different sets of activities caused by competing strategies. '+) Activity reduct reduction ion&& the proces process s of decrea decreasi sing ng the time and resources reuired by an activity. '/) Activity sharing& increasing the efficiency of necessary activities using economies of scale. 7. A kai#en standard is the planned improve improvement ment for the coming coming period period.. The kai#en subcycle implements the improvement, checks it, locks it in, and then begins a search for additional improvements. improvements. The maintenance maintenance subcycle subcycle sets a standard based on prior improve improvement ments, s, eecute eecutes, s, and checks checks the resu result lts s to make make sure sure that that perf perform ormanc ance e confor conforms ms to the new resul results. ts. If not, not, then then corrective action is taken.
2. river analysis is concerned with identifying the root causes causes of activity costs. !nowing !nowing the root causes of activity costs is the key to impr improv ovem emen entt and and inno innova vati tion on.. "nce "nce a manager understands why costs are being incu incurr rred ed,, then then effo effort rts s can can be take taken n to improve cost efficiency. river analysis is a part of process value analysis—along with act activit ivity y analysis and perfor formance measurement. 3 Activity analysis is concerned with iden identi tify fyin ing g acti activi viti ties es perf perfor orme med d by an organi#atio organi#ation, n, assessi assessing ng their value to the organi organi#at #ation ion,, and select selecting ing and keepin keeping g only those that are value-added. $electing and keepin keeping g value-ad value-added ded activit activities ies bring bring about cost reduction and greater operating efficie efficiency ncy,, thus thus providi providing ng suppor supportt for the objective of continuous improvement. 4. %aluelue-ad adde ded d acti activi viti ties es are are nece necess ssar ary y activities. Activities are necessary if they are mandated or if they are not mandated and satisf satisfy y three three condit condition ions& s& '() they they cause cause a change of state, '*) the change of state is not achievable by preceding activities, and '+) '+) they they enab enable le othe otherr acti activi viti ties es to be perform performed. ed. %aluealue-add added ed costs costs are costs costs caused by activities that are necessary and efficiently eecuted. 5. on-value-added activities are unnecessary activiti activities es or necess necessary ary activit activities ies that that are ineffi inefficie cient nt and improvabl improvable. e. An eample eample is moving goods. on-value-added costs are those those costs costs caused caused by non-v non-valuealue-add added ed
7
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0enchmarking identifies the best practices of comparable comparable internal and eternal eternal units. units. 1or inte intern rnal al unit units, s, info inform rmat atio ion n can can be gath gather ered ed that that reveal reveals s how how the the best best unit unit achieves its results2 these procedures can then be adopted by other comparable units. 1or ete eterrnal nal uni units, the per perform forman ance ce standard provides an incentive to find ways to match tch the per perform ormanc ance. 'It may someti sometimes mes be possi possible ble to determ determine ine the ways the performance is achieved.)
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Activity fleible budgeting differs from functional-based fleible budgeting by using fleible budget formulas based on both unitlevel and non-unit-level non-unit-level drivers. drivers. 1unctional1unctionalbased fleible budgeting uses only unit-level drivers in its formulas.
1".
3lanning should identify the purposes and object objectives ives of an A04 A04 system system,, its timeline timeline fo r implementation, the assigned responsibilities, the resources reuired, the curr curren entt and and desi desire red d futur future e comp compet etit itive ive posi positi tion on,, the the busi busine ness ss proc proces esse ses s and and product mi, and the ability of the
13. A financial-based responsibility accounting system system is characteri#ed characteri#ed by four elements& elements& '() a resp esponsibil bility center, where responsibility is assigned to an individual in charge charge 'respons 'responsibili ibility ty is usually usually defined defined in financial terms)2 '*) the setting of budgets and standards to serve as benchmarks for perfor-mance measurement2 '+) measurement of performance by comparing actual outcomes with with budgeted budgeted outcomes2 outcomes2 and and '/) indi indivi vidu dual als s bein being g rew rewarde arded d or pena penali li#e #ed d acco accord rdin ing g to mana manag gemen ementt policies.
organi#ation to implement the new system and learn how to use the new information produced.
11. An A04 implementation may lose management5s support if it takes too long or if it fails fails to produc produce e the epected epected results. results. "ft "ften, the ep epecte cted result ults do not materiali#e because managers do not know how to use the new information, suggesting a lack of training and education in the new system5s system5s capabilitie capabilities. s. If the advantages of the new A04 system are not detailed, then mana manage gerrs are are like likely ly to resi resist st the the new new system.
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12. A lack of integration often means that A04 is in direct competition or is perceived to be in direct competition with other continuous impr improv ovem emen entt meth method ods s and and the the offi offici cial al accounting accounting system. This state may cause cause managers to reject the new A04 appr approa oach ches es and and rely ely on conti ontinu nuou ous s improv improveme ement nt metho methods ds and and acco accoun unti ting ng inform informati ation on with with whic which h they they are are alre alread ady y familiar.
8
In an activit vity-ba -based responsibility acco accoun unti ting ng syst system, em, the the focus focus of cont contro roll shift hifts s from from respo espons nsiibili bility ty cent center ers s to proc proces esse ses s and and team teams. s. 4ana 4anage geme ment nt is concerned with how work is done, not with where it is done. 3rocess improvement and proc proces ess s inno innova vati tion on are are emph emphas asi# i#ed ed.. $tandards tend to be optimal, dynamic, and process oriented. 3erformance measur measuremen ementt focuse focuses s on proce process sses es and activities that define the processes. 1inally, there tends to be more emphasis on group rewards rather than on individual rewards.
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,**,'= 9 9?&'*J&(*9'&% :'*(< <:8 &< (8, ?*'+*'? +,&(,'(. I' &' &(*;*(=&<,+ <=<(, 9,<<,< &, (8, 9'(9% 9*'(< ,&:<, (8,= &, (8, :'*(< 9 8&'?, (8,= ,,<,'( (8, )&= (8*'?< &, +9', *' &' 9?&'*J&(*9'. I9;,,'( &'+ *''9;&(*9' ,&' 8&'?*'? (8, )&= (8*'?< &, +9', 9 *' 9(8, )9+< 8&'?*'? 9,<<,<. S*', 9,<<,< <:8 &< 9:,,'( :( &9<< :'(*9'&% 9:'+&*,< (,&< &, (8, '&(:&% 9:(9, 9 9,<< &'&?,,'(. I( *< 9'%= '&(:&% (8&( (8, &'&?,< 9 :8&<*'? ,,*;*'? &'+ &9:'(< &=&%, , &( 9 & (,& %99@*'? 9 )&=< (9 *9;, 9:,,'(. Situation 2: I' & *'&'*&%-&<,+ ,<9'<**%*(= <=<(, *'+*;*+:&%< *' 8&?, 9
,<9'<**%*(= ,'(,< &, ,)&+,+ &<,+ 9' (8,* &*%*(= (9 &8*,;, (8, *'&'*&% ?9&%< 9 (8, ,<9'<**%*(= ,'(,. T8:< ,,(*'? :+?,( 9*<,< (8, L&( 9':<. I' & 9'(*':9:< *9;,,'( ,';*9','( 9,<< *9;,,'( *<
16
12$11 C9'%:+,+ +,,'+,'( 9' (,& ,9&', <9 ,)&+< (,'+ (9 , ?9: &<,+ &'+ ?&*'<8&*'? *< 9(,' :<,+. F:(8,9, (8,, &, &'= &,(< (9 9,<< ,9&', 9(8, (8&' 9<( <9 (8, ,9&', ,&<:,< (,'+ (9 , :%(*+*,'<*9'&% /,.?. :&%*(= &'+ +,%*;,= (*,. Situation 3: I' & *'&'*&%-&<,+ <=<(, ,9(< &, &+, (9 ,'9:&?,
*'+*;*+:&%< (9 &**J, (8, ,9&', 9 (8, <::'*( 9;, )8*8 (8,= 8&;, ,<9'<**%*(=. T8, 9',' 9 &(*;*(=-&<,+ ,<9'<**%*(= &9:'(*'? *< 9;,&%% 9?&'*J&(*9'&% ,9&',. T8, 9:< *< <=<(,)*+,. I( ,9?'*J,< (8&( &**J*'? *'+*;*+:&% ,9&', &= '9( 9+:, *)*+, ,**,'=. Situation 4: I' & *'&'*&%-&<,+ <=<(, ,9&', 9 <::'*(< *< :<:&%%=
*'&'*&%-&<,+ &'+ *< ,&<:,+ = 9&*'? &(:&% )*(8 :+?,(,+ 9:(9,<. I' &' &(*;*(=-&<,+ <=<(, 9,<< ,9&', *< ,8&<*J,+. T8, 9,(*;, *< (9 9;*+, %9)-9<( 8*?8-:&%*(= 9+:(< +,%*;,,+ 9' & (*,%= &<*<. T8:< 9(8 *'&'*&% &'+ '9'*'&'*&% ,&<:,< &, ',,+,+. Situation 5: I' & *'&'*&%-&<,+ <=<(, :+?,(< &'+ <(&'+&+< &, :<,+ (9
9'(9% 9<(<. I' &' &(*;*(=-&<,+ ,<9'<**%*(= <=<(, (8, 9:< *< 9' &(*;*(*,< ,&:<, &(*;*(*,< &, (8, &:<, 9 9<(<. D*;, &'&%=<*< &'+ &(*;*(= &'&%=<*< &, :'+&,'(&% (9 (8, 9'(9% 9,<<. D*;, &'&%=<*< ,9?'*J,< (8&( 9'(9%%*'? 9<(< ,:*,< &'&?,< (9 :'+,<(&'+ (8, 99( &:<,<. A(*;*(= &'&%=<*< *< (8, ,9( ,,'+,+ (9 *+,'(*= %&<<*= &'+ &<<,<< (8, ;&%:, 9'(,'( 9 &%% &(*;*(*,<. O', (8, ;&%:, 9'(,'( *< @'9)' (8,' 9<(< &' , 9'(9%%,+ (89:?8 <:8 ,&'< &< &(*;*(= ,+:(*9' &(*;*(= ,%**'&(*9' &(*;*(= <8&*'? &'+ &(*;*(= <,%,(*9'. Situation 6: A *'&'*&%-&<,+ <=<(, :<,< :,'(%= &((&*'&%, <(&'+&+< (8&(
&%%9) 9 & ,(&*' &9:'( 9 *',**,'=. A8*,;*'? <(&'+&+ *< (8, ,8&<*< &'+ (8,, *< '9 ,9( (9 *9;, 9' (8, <(&'+&+< (8,<,%;,<. A' &(*;*(=-&<,+ &9&8 <(*;,< 9 (8, *+,&% &'+ <9 (8, <(&'+&+ *< (8, *+,&%. P9?,<< *< ,&<:,+ 9;, (*, )*(8 (8, ,,(&(*9' (8&( ,9&', <89:%+ , 9'(*':&%%= *9;*'?. E9(< &, &+, (9 *'+ ',) )&=< 9 +9*'? (8*'?< &'+ (8:< (9 *'+ ',) 9(*&% <(&'+&+<. T8, 9,(*;, *< (9 &%)&=< 9;*+, *','(*;,< 9 9<*(*;, 8&'?,<. Situation 7: T8, *'&'*&%-&<,+ <=<(, (,'+< (9 *?'9, & *< &(*;*(*,< &'+ (8,
%*'@&?,< 9 (89<, &(*;*(*,< )*(8 <:%*,< &'+ :<(9,<. I( *< *'(,'&%%= 9:<,+. A' &(*;*(=-&<,+ <=<(, :*%+< *' ,%**( ,9?'*(*9' 9 (89<, %*'@&?,< &'+ ,8&<*J,< (8, *9(&', 9 (8, ;&%:, 8&*'. F:(8,9, (8, &<<,<<,'( 9 (8, ;&%:, 9'(,'( 9 &(*;*(*,< *< ,%**(%= ,%&(,+ (9 :<(9,<. W8&( ?9,< 9' 9:(<*+, (8, * &''9( , *?'9,+.
17
PROBEMS
12$12 1.
F*<( :&(,>
S,(: (*, <(&'+&+ 89:< /&<,+ 9' (8, %&'',+ *9;,,'(> 12 89:< $ 4 89:< 9 ,+:,+ (*, S,9'+ :&(,> S,(: (*, <(&'+&+ 4 89:< /&<,+ 9' (8, %&'',+ *9;,,'(> ! 89:< $ 5 89:<
2.
&*J,' <:=%,> • • • •
P%&' /4-89: ,+:(*9' 9 9,<< ,+,<*?'. D9 /T= 9:( <,(: )*(8 ',) +,<*?'. C8,@ /T*, ,:*,+ )&< '*', 89:< & 3-89: ,+:(*9'. A( /9@ *' 3-89: *9;,,'( = <,((*'? ',) <(&'+&+ 9 '*', 89:< &'+ :<*'? <&, 9,+:,< &< :<,+ (9 ?*;, (8, !-89: 9:(9, <*:%(&',9:<%= <,&8 9 ',) *9;,,'( 99(:'*(=*' (8*< &<, (8, <:??,<(,+ 8&'?,< 9 (8, 9+:(*9' )9@,<.
R,,&( &*J,' <:=%,> • • • •
P%&' /5-89: ,+:(*9' 9 <,(: 9,+:, 8&'?,<. D9 /T&*' &'+ (8,' *%,,'( 9,+:,<. C8,@ /A(:&% (*, ,:*,+ )&< (8,, 89:< & 6-89: ,+:(*9'. A( /9@ *' *9;,,'( = <,((*'? <(&'+&+ 9 (8,, 89:< &'+ ,?*' <,&8 9 ',) *9;,,'(.
3. M&*'(,'&', <:=%,> F*<( :&(,> • • • •
E<(&%*<8 <(&'+&+ /'*', 89:< &<,+ 9' *9;,+ 9,<< +,<*?'. D9 /I%,,'( ,,(*(*;,%= (8, *9;,+ <(&'+&+. C8,@ /S,, * (8, !-89: (*, *< &*'(&*',+. A( /I (8, !-89: (*, +,(,*9&(,< *'+ 9:( )8= &'+ (&@, 9,(*;, &(*9' (9 ,<(9, (9 '*', 89:<.
S,9'+ :&(,> S&, =%, :<*'? (8,, 89:< &< (8, ',) <(&'+&+ (9 &*'(&*'. Note: T8, &*'(,'&', =%, ,?*'< after 9<,;*'? (8, &(:&% *9;,,'(.
T8, &(:&% *9;,,'( *< %9@,+ *'.
18
12$12 C9'%:+,+ 4. N9'-;&%:,-&++,+ 9<( <&;,+ /,%**'&(,+ &'+ &%<9 9'%= ! 8< 9 ,+:(*9'> 03"" ! 027"" , <,(:. &*J,' 9<(*'? *< 9',',+ )*(8 *9;*'? &(*;*(= ,9&', &'+ :<,< 99( &:<,< (9 8,% *+,'(*= *'*(*&(*;,< 9 *9;,,'(. T8:< @&*J,' *< & (99% 9 ,&'< 9 *%,,'(*'? ABM 9',(<. 5. &*J,' 9<(*'? ,8&<*J,< 9'<(&'(%= <,&8*'? 9 process *9;,,'(< )*(8 (8, <(&'+&+ 8&'?*'? )*(8 ,&8 *9;,,'(. T8*< <,&8 *';9%;,< &%% ,%9=,,< /,.?. ,'?*',,< &'+ 9+:(*9' )9@,<. T8:< @&*J,' 9<(*'? 9:<,< 9' 9,<<,< &'+ :<,< dynamic standards, )8*8 &, 8&&(,*<(*< 9 &(*;*(=-&<,+ ,<9'<**%*(= &9:'(*'?. S(&'+&+ 9<(*'? :<,< 9'%= (8, &*'(,'&', <:=%,. S(&'+&+< &, <,( &'+ &*'(&*',+(8,= &, <(&(* *' '&(:, &'+ (8:< 9'<*<(,'( )*(8 (8, *'&'*&%-&<,+ ,<9'<**%*(= &9:'(*'? 9+,%.
12$13 1. R,<9:, S&%&*,<................. ,&<,..................... C&(,<.................... F:,%....................... T9(&%.................
F9:%& F*,+ V&*&%, 01125""" !6""" 01.2" ".1K 01221""" 01.3
K01."1" =%,<. 2. C&&*(= *< +,(,*',+ = (8, *'*: 9 9@%*( &&*(= &'+ 9,&(9 &&*(=. F9@%*( &&*(= *< 3 24 2" 1612" 9;,< 9 "64" =%,<. O,&(9 &&*(= *< 3 25 2""" 15"""" 9;,< 9 75""" =%,<. T8:< 75""" =%,< *< (8, &(*;*(= &&*(= &'+ !" 9 (8&( &&*(= *< 675"" =%,<. B:+?,(>
R,<9:, S&%&*,<........... ,&<,............... C&(,<.............. F:,%.................. T9(&%...........
F9:%& F*,+ V&*&%, 01125""" !6""" 01.2" ".1 01221""" 01.3
19
675"" C=%,< /A(*;*(= O:(:( 01125""" !6""" 1""" 1215" 0131415"
12$13 C9'%:+,+ I''9;&(9 I'. P,9&', R,9( F9 (8, Y,& 2"## R,<9:, A(:&% C9<(< S&%&*,<.............. 0117"""" ,&<,<................ !6""" C&(,<................. !12"" F:,%..................... 1445" 0 137165"
B:+?,(,+ C9<(< 01125""" !6""" 1""" 1215" 0 131415"
B:+?,( V&*&', 045""" U " 1"2"" U 23"" U 0575"" U
3.
SQ " &'+ <9 (8, ;9%:, ;&*&', *< (8, &&*(= &:*<*(*9' 9<(> 01221""".
4.
F9:%& V&*&%, 01.2" ".1 01.3
R,<9:, F*,+ S&%&*,<......... 04"5""" ,&<,<.......... 36""" C&(,<........... F:,%............... T9(&%.......... 0 441"""
25""" C=%,< /A(*;*(= O:(:( 04"5""" 36""" 3"""" 45"" 04755""
Note: R,+:*'? +,&'+ ,&','(%= (9 25""" =%,< ,:*,< '*',
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
20
12$14 1. A(*;*(=-&<,+ &'&?,,'( *< & <=<(,)*+, *'(,?&(,+ &9&8 (8&( 9:<,< &'&?,,'(< &((,'(*9' 9' &(*;*(*,<. I( *';9%;,< ()9 +*,'<*9'<> & 9<( +*,'<*9' &'+ & 9,<< +*,'<*9'. ,= ,%,,'(< *' &(*;*(= &'&?,,'( *'%:+, *+,'(*=*'? &(*;*(*,< &<<,<<*'? (8,* ;&%:, &'+ ,(&*'*'? 9'%= ;&%:,-&++,+ &(*;*(*,<. ABM 9'',(< )*(8 9'(*':9:< *9;,,'( = *+,'(*=*'? 99( &:<,< 9 '9'-;&%:,-&++,+ &(*;*(*,< &'+ :<*'? (8,<, 99( &:<,< (9 ,;,'(:&%%= ,%**'&(, '9'-;&%:,-&++,+ &(*;*(*,< &'+ (8:< ,+:, 9<(<. ABM &%<9 9:<,< 9' *',&<*'? (8, ,**,'= 9 ;&%:,-&++,+ &(*;*(*,<. 2. S,((*'? : ,:*,'(................................ M&(,*&%< 8&'+%*'?..................................... I'<,(*'? 9+:(<.................................. H&'+%*'? :<(9, 9%&*'(<................ F*%%*'? )&&'(*,<....................................... S(9*'? ?99+<............................................ E,+*(*'? ?99+<...................................... T9(&%....................................................... U'*(< 9+:,+ &'+ <9%+..........................
0125""" 1"""" 122""" 1""""" 17"""" """" 75""" 052""" 12""""K
P9(,'(*&% :'*( 9<( ,+:(*9'....................
07.1"
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
21
12$14 C9'%:+,+ 4. T9(&% 9(,'(*&% ,+:(*9'> 0 52""" /9 R,:*,,'( 2 15"""" /= &:(9&(*'? 01""2""" U'*(<....................... 12"""" U'*( <&;*'?<..... 0 .35 C9<(< &' , ,+:,+ = &( %,&<( 07 ,'&%*'? (8, 9&'= (9 &*'(&*' :,'( &@,( <8&,. F:(8, * &%% (8, '9'-;&%:,-&++,+ 9<(< &, ,%**'&(,+ (8,' (8, 9<( ,+:(*9' ',,+,+ (9 *',&<, &@,( <8&, *< &%<9 9<<*%,. A(*;*(= <,%,(*9' *< (8, 9 9 &(*;*(= &'&?,,'( :<,+ 8,,. 5.
C:,'(> S&%,<............ 0216"""" /01 C9<(<........... 1!2"""" I'9,... 0 24""""
12"""" :'*(<
014 *, /&<<:,< (8&( :,'( &@,( <8&, *< &*'(&*',+> S&%,<............ 016"""" /014 12"""" C9<(<........... !1""" /07.65K 12"""" I'9,... 0 762""" 012 *,> S&%,<............ 0216"""" /012 1"""" C9<(<........... 1377""" /07.65K 1"""" I'9,... 0 73""" K016."" $ 0.35 07.65. T8, 012 *, 9+:,< (8, ?,&(,<( ,',*(.
22
12$15 1. N9'-;&%:,-&++,+ :<&?, &'+ 9<(< / 2""!>
AQK M9%+*'?............ 27""""" E'?*',,*'?..... 144"""
N9'-V&%:,-A++,+ N9'-V&%:,-A++,+ U<&?, C9<( SQKK AQ $ SQ /AQ $ SQSP 216"""" 54"""" 0 1""""" 64"" 576"" 2"16""" 01"116"""
K1.25 ! 24"""" /4 1""" /1" 72"" /AQ 9 ,'?*',,*'? ,,<,'(< (8, &(:&% &(*&% &&*(= &:*,+. KK!
24"""" /".6"
72""" /".6"
72""".
Note: SP 9 &(,*&%< *< 015 SP 9 ,'?*',,*'? *< 035 /07""""2""". T8,,
&, '9 *, ;&*&',< ,&:<, SP AP. U':<,+ &&*(= 9 ,'?*',,*'?> SP AQ 035 144""" 05"4""""
SP AU 035 13""" 043"""" 021"""" F U':<,+ C&&*(= V&*&',
2. &*J,' <(&'+&+< 9 (8, 9*'? =,& / 2"1"> M9%+*'?> E'?*',,*'?>
SQ 216"""" ".7 /54"""" 253""" 9:'+< SQ 64"" ".7/576"" 12672" ,'?*',,*'? 89:<
23
12$15 C9'%:+,+ 3. M&(,*&%<........... E'?*',,*'?......
AUK 26""""" 12""""
SQ 253""" 12672"
AU $ SQ 62""" /672"
SP/AU $ SQ 0!3"""" U 2352"" F
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
24
12$16 1.
C:,'( 9<( , :'*( 0144"""""2"""" 072" C:,'( 9*( , :'*( 01" $ 072" 0!" T&?,( 9<( /C (9 &*'(&*' :,'( 9*( &'+ ,&'+ &@,( <8&,> 07"2 $ C 0!" C 0612
2. N9'-;&%:,-&++,+ 9<(<> M&(,*&%<> /45"""" $ 4275""021............ &9> /1"""" $ 1"26""012.5"............ S,(:<> /72"" $ "075............................... M&(,*&%< 8&'+%*'?> /1""" $ "07"......... W&&'(*,<> /1""" $ "01"".................... T9(&%....................................................... U'*(< 9+:,+ &'+ <9%+.......................... U'*( '9'-;&%:,-&++,+ 9<(.......................
0 4725"" 675"" 54"""" 126"""" 1""""" 0414"""" 2"""" 0 2"7
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
B,'8&@*'? %&=,+ & &9 9%,. T8, S(. 9:*< %&'( <,( (8, <(&'+&+ &'+ 9,,+ (9 <8&, *'9&(*9' 9' 89) *( &8*,;,+ (8, 9<( ,+:(*9'< (8&( ,'&%,+ *( (9 %9), *(< <,%%*'? *,. T8, O@%&89& C*(= %&'( ,<9'+,+ = &,(*'? (8, 9, 9 8,% &'+ (&@*'? &(*9'< (9 &8*,;, (8, <&, 9 ?,&(, 9<( ,+:(*9'<.
25
12$17 1. D*,( %&9................ P9),......................... S,(:<........................ T9(&%......................
A(:&% C9<(< 021"""" 135""" 14"""" 0 45"""
B:+?,(,+ C9<(< 02""""" 5""" 1""""" 0 35"""
B:+?,( V&*&', 0 1"""" U 5"""" U 4"""" U 01""""" U
Note: B:+?,(,+ 9<(< :<, (8, &(:&% +*,( %&9 89:< &'+ (8, %&9-&<,+
9<( 9:%&<. E&%,> D*,( %&9 9<( 01" 2"""" 02""""" P9), 9<( 05""" /04 2"""" 05""" S,(: 9<( 01""""" /*,+. 2. D*,( %&9................ P9),......................... S,(:<........................ T9(&%......................
A(:&% C9<(< 021"""" 135""" 14"""" 0 45"""
B:+?,(,+ C9<(< 02""""" 14!""" 142""" 0 4!1"""
B:+?,( V&*&', 01"""" U 14""" F 2""" F 0 6""" F
Note: B:+?,(,+ 9<(< :<, (8, *'+*;*+:&% +*;, 9:%&<> D*,( %&9 01"
2"""" P9), 06""" /0".!"
!"""" S,(:< 0!""" /04""
11"
3. T8, :%(*%, 9<( +*;, &9&8 &(:,< (8, &:<,-&'+-,,( 9<( ,%&(*9'<8*< &'+ 9'<,:,'(%= *< 9, &:&(, (8&' (8, +*,(-%&9-&<,+ &9&8. 4. A?,,. N9'-;&%:,-&++,+ 9<( (,'+ ,9(< ,8&<*J, 9<( ,+:(*9' &'+ (8:< &, 9'<*<(,'( )*(8 9'(*':9:< *9;,,'(. F%,*%, :+?,( ,9&', ,9(<,;,' (89<, :<*'? &(*;*(=-&<,+ %,*%, :+?,(<,8&<*J, <(&(* :+?,(&= ,9&', &'+ *?'9, 9<( ,+:(*9'.
26
12$1 1.
M&<(9' I'. P,9&', R,9( F9 (8, Y,& 2"1" A(:&% C9<(< D*,( &(,*&%<............ 0 44"""" D*,( %&9................... 355""" D,,*&(*9'................. 1""""" M&*'(&*'*'? ,:*,'(425"""435""" M&8*'*'?..................... 142""" M9;*'? &(,*&%< ........ 2325"" I'<,(*'? 9+:(<.... 16"""" T9(&%......................... 01545""
B:+?,(,+ C9<(
B:+?,( V&*&', 0 4"""" F 35""" U " F 5""" U 75"" F 15""" U 0 25"" F
KB:+?,( 9:%&< 9 ,&8 *(, &' , 9:(,+ = :<*'? (8, 8*?8-%9) ,(89+ /:<*'? (8, &9*&(, 9<( +*;, 9 ,&8 ,(89+. U<*'? (8*< &9&8 (8, :+?,(,+ 9<(< 9 (8, &(:&% &(*;*(= %,;,%< &, 9:(,+ &< 9%%9)<> D*,( &(,*&%<> 06."" """" D*,( %&9> 04 """" D,,*&(*9'> 01""""" M&*'(&*'*'? ,:*,'(> 06"""" /01.5" 25"""" M&8*'*'?> 012""" /0".5" 25"""" M9;*'? &(,*&%<> 04"""" /06.25 32""" I'<,(*'? 9+:(<> 025""" /01""" 12" 2. P99% &(,<> 011"""""1""""" 0672"""3""""" 02!""""4"""" 0225"""2""
011 , +*,( %&9 89: 02.24 , &8*', 89: 07.25 , 9;, 01125 , &(8
Note: T8, *<( 99% 8&< &(,*&% &'+ %&9 9<( *'%:+,+. T8, (9(&% 9 ,&8
99% 9,<9'+< (9 (8, 9<(< &<<9*&(,+ )*(8 & ?*;,' +*;, *' (8, %,*%, :+?,(. T8, (9(&%< 9,<9'+ (9 (8, <,9'+ &(*;*(= %,;,% 9 (8, :+?,(. U'*( 9<(> P99% 1> 011 1""""......... P99% 2> 02.24 15""".. .. . P99% 3> 07.25 5"".......... P99% 4> 01125 5............ T9(&%............................. U'*(<.................................. T9(&%U'*(<...................
011"""" 336"" 3625 5625 01525" 1"""" 0 15.2!
27
12$1 C9'%:+,+ 3.
'9)*'? (8, ,<9:,< 9'<:,+ = &(*;*(*,< &'+ 89) (8, ,<9:, 9<(< 8&'?, )*(8 (8, &(*;*(= +*;, <89:%+ 9;*+, 9, *'<*?8( *'(9 &'&?*'? (8, &(*;*(= &'+ *(< &<<9*&(,+ 9<(<. F9 ,&%, 9;*'? &(,*&%< *< & '9';&%:,-&++,+ &(*;*(= &'+ ,9(< <89:%+ , &+, (9 ,+:, (8, +,&'+< 9 (8*< &(*;*(=. I 9;,< 9:%+ , ,+:,+ (9 2"""" 9 (8, ,,(,+ 4"""" (8,' 9<(< &' , ,+:,+ = '9( 9'%= ,%**'&(*'? (8, ',,+ 9 9: 9,&(9< :( &%<9 = ,+:*'? (8, ',,+ (9 %,&<, 9 9: (9 ()9 9@%*(<. H9),;, *' (8, <89( :' (8, 9<( 9 %,&<*'? 9@%*(< &= ,<*<( ,;,' (89:?8 +,&'+ 9 (8,* <,;*, *< ,+:,+. 2"""" M9;,< M&(,*&%< 8&'+%*'?> F9@%*(<........................... O,&(9<........................ F:,%.................................. T9(&%............................
0 4"""" 12"""" 5""" 0165"""
4"""" M9;,< 0 4"""" 24"""" 1"""" 0 2!""""
T8, +,(&*% &<<:,< (8&( 9@%*( %,&<,< :<( 9'(*':, *' (8, <89( :' :( (8&( (8, ':, 9 9,&(9< &= , ,+:,+ /&<<:,< ,&8 9,&(9 &' +9 5""" 9;,< , =,&. I (8, ()9 9@%*(< 9:%+ , <:%,&<,+ (8,' &' &++*(*9'&% <&;*'?< 9 02"""" )9:%+ , ,&%*J,+. T8:< (8, :+?,( ,;,&%< (8&( ,+:*'? (8, +,&'+< 9 &(,*&%< 8&'+%*'? (9 2"""" 9;,< &' <&;, ,(),,' 0125""" &'+ 0145""" /,%&(*;, (9 (8, 4""""-9;, %,;,%. I( &%<9 9;*+,< (8, &++*(*9'&% &9:'( (8&( 9:%+ , <&;,+ * (8, &(*;*(= +,&'+ *< ,+:,+ (9 J,9 /: (9 0165""".
28
12$1! 1. A' &(*;*(= +*;, ,&<:,< (8, &9:'( 9 &' &(*;*(= 9'<:,+ = & 9<( 9,(. I( *< & ,&<:, 9 &(*;*(= 9:(:(. A(*;*(= +*;,< &, :<,+ (9 &<<*?' &(*;*(= 9<(< (9 9<( 9,(<. O' (8, 9(8, 8&'+ & 9<( +*;, *< (8, 99( &:<, 9 (8, &(*;*(= &'+ ,%&*'< )8= (8, &(*;*(= *< ,9,+. C9<( +*;,< &, :<,:% 9 *+,'(*=*'? 89) 9<(< &' , ,+:,+ /&(8, (8&' &<<*?',+. 2. V&%:, 9'(,'( &'+ +*;, &'&%=<*<> Setting up equipment: A( *<( ?%&', (8*< &,&< (9 , & ;&%:,-&++,+
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erforming arranty or!: T8*< *< ?,',&%%= ;*,),+ &< & '9'-;&%:,-&++,+
&(*;*(= &'+ <89:%+ , ,%**'&(,+. I( *< '9'-;&%:,-&++,+ ,&:<, *( ,,<,'(< & (=, 9 ,)9@,&*< 9' 9+:(< (8&( &, &:<,+ = &:%(= 9+:(*9'. P9<<*%, 99( &:<,< *'%:+, 99 ;,'+9 :&%*(= 99 9+:( +,<*?' :&%*(= &'&?,,'( &9&8 &'+ &':&(:*'? 9,<< :<,+. '9)*'? (8, 99( &:<,< &= %,&+ (9 & <:%*, ;&%:&(*9' 9?& (8&( *9;,< (8, :&%*(= 9 (8, &(< &'+ &(,*&%< :8&<,+ ,(,'&%%= &+9(*9' 9 & (9(&% :&%*(= &'&?,,'( 9?& 9+:( ,+,<*?' 9,<< ,+,<*?' &'+ ,8&< (8, :<, 9 &:(9&(,+ ,:*,'( (9 :( +9)' 9' &:%(= 9+:(<.
29
12$1! C9'(*':,+ "elding su#assem#lies: T8*< *< & ;&%:,-&++,+ &(*;*(=. I( &:<,< & +,<*,+
<(&(, 8&'?, (8&( 9:%+ '9( 8&;, ,,' +9', = ,,+*'? &(*;*(*,< &'+ ,'&%,< 9(8, &(*;*(*,< (9 , ,9,+. I *',**,'( (8,' ,&'< <89:%+ , <9:?8( (9 *9;, ,**,'=. T8, ?9&% *< (9 9(**J, ;&%:,-&++,+ &(*;*(= ,9&',. P9<<*%, 99( &:<,< 9 *',**,'= *'%:+, 9+:( +,<*?' 9,<< +,<*?' &'+ 9+:(*9' (,8'9%9?=. C8&'?*'? ,*(8, 9+:( 9 9,<< +,<*?' 9:%+ +,,&<, (8, +,&'+ 9 (8, ),%+*'? &(*;*(= )8*%, 9+:*'? (8, <&, 9 9, 9:(:(. A 8&'?, *' (,8'9%9?=:=*'? 9, &+;&',+ (,8'9%9?= 9 ,&%,&= &%<9 *',&<, (8, ,**,'= 9 (8, &(*;*(=. $o%ing materials: T8*< *< :<:&%%= ;*,),+ &< & '9'-;&%:,-&++,+ &(*;*(=.
M9;*'? &(,*&%< &'+ <:&<<,%*,< 9 9', 9*'( *' (8, %&'( 8&'?,< %9&(*9' :( '9( (8, <(&(,. B:( *( +9,< ,'&%, 9(8, &(*;*(*,< (9 , ,9,+ &'+ *( *< '9( & ,,&(,+ &(*9'. I *( *< &?:,+ (8&( 8&'?*'? %9&(*9' *< & 8&'?, *' <(&(, (8,' =9: 9:%+ ,<9'+ = '9(*'? (8&( *( *< &' :'',,<<&= 8&'?, 9 <(&(,. P9<<*%, 99( &:<,< *'%:+, %&'( %&=9:( &':&(:*'? 9,<<,< &'+ ;,'+9 &&'?,,'(<. M9;*'? 9 & +,&(,'(&% (9 & ,%%:%& <(:(:, &+9(*'? 9:(,-&*+,+ &':&(:*'? &'+ ,'(,*'? *'(9 9'(&(< )*(8 <:%*,< (8&( ,:*, :<(-*'-(*, +,%*;,= (9 (8, 9*'( 9 9+:(*9' &, ,&%,< 9 89) @'9)%,+?, 9 99( &:<,< &' , ,%9*(,+ (9 ,+:, &'+ ,%**'&(, &(,*&%< 8&'+%*'? 9<(. &nspecting components: I'<,(*9' *< & '9'-;&%:,-&++,+ &(*;*(=. I( *< & <(&(,-
+,(,(*9' &(*;*(= &'+ *< '9( ',,<<&= (9 ,'&%, 9(8, &(*;*(*,< (9 , ,9,+. T8*< &(*;*(= <89:%+ , ,+:,+ &'+ ,;,'(:&%%= ,%**'&(,+. A 9<<*%, 99( &:<, 9 *'<,(*9' *< (8, 9<<**%*(= 9 99 :&%*(= 9 &(< &'+ &(,*&%<. T8, 9&'= <89:%+ )9@ )*(8 <:%*,< (9 ,'<:, 8*?8 :&%*(= /J,9-+,,( &(<.
30
12$1! C9'%:+,+ 3. B,8&;*9&% &'&%=<*<> Setting up equipment: U<*'? (8, ':, 9 <,(:< &< & +*;, &= &:<, &
:*%+: 9 *';,'(9*,<. S*', ,+:*'? (8, ':, 9 <,(:< )*%% ,+:, <,(: 9<(< (8,, )*%% , &' *','(*;, (9 8&;, ,), <,(:<. R,+:*'? (8, ':, 9 <,(:< )*%% ,<:%( *' %&?, %9(< &'+ 9:%+ ,&(, *'*<8,+ ?99+< *';,'(9=. T8*< *< *' 99<*(*9' (9 (8, ?9&% 9 J,9 *';,'(9*,<. O' (8, 9(8, 8&'+ * <,(: (*, *< :<,+ &< (8, +*;, &'&?,< )*%% 8&;, &' *','(*;, (9 ,+:, <,(: (*,. R,+:*'? <,(: (*, &%%9)< &'&?,< (9 9+:, 9' +,&'+ &(8, (8&' 9 *';,'(9=. Performing arranty or!: U<*'? (8, ':, 9 +,,(*;, :'*(< &< & +*;,
<89:%+ ,'9:&?, &'&?,< (9 ,+:, +,,(*;, :'*(<. A<<:*'? (8&( +,,(*;, :'*(< &, (8, <9:, 9 )&&'(= )9@ (8*< <89:%+ ,+:, )&&'(= 9<(<. S**%&%= :<*'? )&&'(= 89:< 9:%+ ,'9:&?, &'&?,< (9 *'+ )&=< (9 ,+:, )&&'(= )9@ = +,,&<*'? *(< &:<,<. A%(,'&(*;,%= *( &= &:<, (8, (9 %99@ 9 9, ,**,'( ,&'< 9 ,9*'? )&&'(= )9@. I',&<*'? (8, ,**,'= 9 & '9'-;&%:,-&++,+ &(*;*(= 8&< <9, <89(-:' ,*( :( *( <89:%+ '9( , (8, 9:<. O (8, ()9 +*;,< +,,(*;, :'*(< *< (8, 9<( 9&(*%, )*(8 ,;,'(:&% ,%**'&(*9' 9 (8, '9'-;&%:,-&++,+ &(*;*(=. U<*'? ),%+*'? 89:< <89:%+ ,'9:&?, &'&?,,'( (9 *'+ )&=< 9 ,+:*'? (8, ),%+*'? 89:< ,:*,+ , 9+:(. T8*< )9:%+ 9, %*@,%= *'+:, &'&?,< (9 %99@ &( 9<<*%, 99( &:<,< <:8 &< 9+:( +,<*?' &'+ 9,<< +,<*?' (8&' )9:%+ ':, 9 ),%+,+ <:&<<,%*,<. T8,, *< <9, ;&%:, *' %99@*'? 9 )&=< (9 ,+:, (8, ':, 9 ),%+,+ <:&<<,%*,< ,8&< ,+,<*?'*'? (8, 9+:( (9 ,%**'&(, ),%+*'?. "elding
su#assem#lies:
$o%ing materials: B9(8 +*;,< <,, (9 8&;, 9<*(*;, *','(*;,<. S,,@*'?
)&=< (9 ,+:, (8, ':, 9 9;,< 9 +*<(&', 9;,+ <89:%+ %,&+ &'&?,< (9 %99@ &( 99( &:<,<. R,9?&'*J*'? (8, %&'( %&=9:( 9 ,&%, <89:%+ ,+:, ,*(8, (8, ':, 9 9;,< 9 (8, +*<(&', 9;,+. H9,:%%= (8, &(*;*(= +*;,< )*%% %,&+ (9 (8, *+,'(**&(*9' 9 ,,:(*9'&% +*;,< (8&( &' , &'&?,+ <9 (8&( (8, &(*;*(= &' , ,+:,+ &'+ ,;,'(:&%%= ,%**'&(,+. &nspecting components: H9:< 9 *'<,(*9' &' , ,+:,+ = )9@*'? )*(8
<:%*,< <9 (8&( ?,&(, *'9*'? :&%*(= *< ,'<:,+. S**%&%= (8, ':, 9 +,,(*;, &(< &' , ,+:,+ = )9@*'? )*(8 <:%*,< <9 (8&( *'9*'? :&%*(= *< *',&<,+. H9:< 9 *'<,(*9' 89),;, &' , ,+:,+ )*(89:( *',&<*'? :&%*(=. T8*< *< '9( (:, 9 (8, ':, 9 +,,(*;, &(<. U<*'? (8, ':, 9 +,,(*;, &(< &,&< (9 , & ,((, 89*,.
31
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
T8,, &,&< (9 , &' 9;,,%*&', 9' <(&'+&+< &'+ ;&*&',<. T8,, &%<9 &,&< (9 , & <(9'? *'(,'&% 9:<H9) &+ +*+ '9( ?*;, :8 9'<*+,&(*9' (9 (8, ,,( 9 8*< +,*<*9' 9' (8, 9&'=< :<(9,<. T8, ,)&+ <(:(:, <,,< (9 , (*,+ (9 H9)&+< &*%*(= (9 ,,( 9 ,&( <(&'+&+< &'+ (8*< 9;*+,< <9, *','(*;, (9 ,'?&?, *' ,;,<, &'+ ,;,' :',(8*&% ,8&;*9. T8, <=<(, ,(&*'%= )9@< &?&*'<( (8, ?9&%< 9 J,9 +,,(< &'+ (9(&% :&%*(=. A' &(*;*(=-&<,+ <=<(, )9:%+ (,'+ (9 *(*?&(, (8, 9%, ,&:<, *( ,'9:&?,< & :%(*+*,'<*9'&% ,9&', ,&<:,,'(. F9 ,&%, :&%*(= ,&<:,< &, *9(&'(. F&*%:, (9 ,,( ,&<:,< 9' 9', +*,'<*9' &= , 9<,( (9 <9, ,(,'( = ?99+ ,9&', 9' 9(8, +*,'<*9'<.
32
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
CYBER RESEARCH CASE 12$21 A'<),< )*%% ;&=.
33
