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Date: | Tue, 6 Feb 2007 13:34:28 -0600 |
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> -----Original Message----- From: TechNet [mailto:[log in to unmask]] On
Behalf Of Ryan Grant
> Subject: Re: [TN] Costing of Components
>
> <SNIP> The one extreme was an automotive
> airbag manufacture that brought in a new CEO and VP who
> adopted the Toyota manufacturing system. When accounting
> would hand the VP their weekly report, he would immediately
> drop it into the trash can. (It took months before the
> accountants decided to quit wasting their time with compiling
> those accounting reports). His 'new' accounting system was
> very simple, stop tracking any of that stuff! If you want to
> build your product, you MUST buy the raw material and you
> MUST pay operating expenses. At the end of the day, only
> thing that matters is how much money was spent, how much
> money was made from sales, and whether anything is left over.
> This is because the selling price is determined by
> competition and NOT the cost of building the product. If you
> want to make money, the cost of building must be less than
> the cost of selling, and TRACKING a component in an MRP
> system does not reduce it's cost. It doesn't matter if you
> expense it or not. You still paid for it, you can't build
> without it, and you'll order more when you run out...
Wow! Common sense does exist.
Man, that was refreshing to read!
Craig Cullum, Engineering Technologist, AMTELCO
e: [log in to unmask]
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f: 608 838 8367
v: 608 838 4194, or 4197, x128
Please visit us at www.amtelco.com
"I couldn't wait for success . . . so I went ahead without it." Jonathan
Winters
"I don't rely on inspiration. It's unreliable. I just get up in the
morning and I go to work." Nick Cave
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