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.pptx

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1、managingaleansupplychainCASE STUDY on JENNYS CYCLE COMPONENTS TeamNumberHB1454224587imaJ C CJ C CO E MO E MTiresWheelsFrontForkHandlebarsPowerSteelTubingWEIDING&CUT TUBINGDEGREASE&WELD CLEANPOWDERCOATINGFORK ASSEMBLYTIRE BALANCINGTRANSPORT&QUEUEDELIVERYHANDLABAR MOUNTINGWHEEL ASSEMBLY1.Several-Tire

2、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?1 1Several Tires SupplierJIT StrategySpecial Order1/OEM Advantages2/JCC Challenge1/Benefit2/Limitation1/Financi

3、al Impact2/Non-financial ImpactSTATUS ANALYSISQ11/Why shall we use several-tier suppliers?STATUS ANALYSIS01020304Keep core competitiveness Reduce CostTransfer risks to JCCIncrease efficiencynFocusonmanufacturingprocessnKeepvarietyandinnovationofproductnPaythelossofunpunctualdeliverynOEMonlycontrolst

4、hefirst-tier-JCCnVariable costLowercostbythescaleproductionnFixed costReduceinventoryadministrationcostWeshouldcontinuetokeepthismethod1/STATUS ANALYSIS1.1/Several-Tire SupplierBenefits of several-tire-supplier0102Affected by the upper and lower SuppliersAn aexclusive contractnAnerrorofanytirewillaf

5、fectJCCnJCConlyhasonecustomer-OEMWeshouldseizetheopportunity1/STATUS ANALYSIS1.1/Several-Tire SupplierChallenge of several-tire supplierQ22/What about JIT strategy?1/STATUS ANALYSISLesssetuptimeStrongsupplierrelationshipsObviousproductionprioritiesLowerinventorycostandfixedcostHighefficiencyZeroinve

6、ntoryHigherrevenuesbasedonthelowerpriceandflexibilityforsatisfyingincrementalordersNobufferinventoryHighlyrelyonthesupplychainPotentialstockoutsatsuppliersPotentialovertimeexpensesfromunanticipatedordersGeneral BenefitLimitationJITJCCBenefitsthatJCCcannotAllofthesecannotbeavoidbyJCC!Advantagesoutwei

7、ghthedisadvantages，weshouldcontinue1/STATUS ANALYSIS1.2/JIT StrategyQ33/Shall we accept the new orders?Financial ImpactNon-financial Impact1/STATUS ANALYSIS201220132014specialorder10.1%9.7%7.6%6.4%201220132014specialorder16.4%14.6%10.5%8.9%Althoughtheprofitabilitystilldeclines,thepaceofdecreaseslows

8、down.Net Profit MarginReturn on AssetsBenchmark1/STATUS ANALYSIS1.3/Special Order Financial Aspects1.Profitability201220132014specialorder33282023201220132014specialorder17.415.711.412.1AcceptingtheordercanturnthefallingtrendofJCCsoperatingcapacityOperating CapacityInventory TurnoverBenchmark1/STATU

9、S ANALYSIS1.3/Special Order Financial Aspects2.Operating Capacity0.50.70.91.11.31.51.71.151.221.301.6070.00%75.00%80.00%85.00%90.00%85.15%82.85%81.64%79.98%201420132012Special orderExpandproductioncancontinuetokeepourgooddebtpayingabilityFromfinancialaspect,wesupposethatacceptingissensibleShort Term

10、 Solvency-Current RatioLong Term Solvency-Debt to Assets Ratio1/STATUS ANALYSIS1.3/Special Order Financial Aspects2.Debt Paying AbilityLong-termandstablecooperationwithOEMEnhanceJCCsbargainpowerwithOEMAnewopportunityofexpandingproductionandturningthedifficultbusinessdilemmaMitigateshareholdersconcer

11、noverJCCsdecliningprofitabilityNonFinancialFromnon-financialaspect,wesupposethatacceptingissensible1/STATUS ANALYSIS1.3/Special Order-Non-financial AspectsnYellow2014nWhite2013ROE57.24%85.31%Return on assets10.51%14.63%Equity multiplier5.44675.8312Assets80,475,00075,135,000Long term liabilities31,00

12、0,00031,000,000Current 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 receivab

13、les,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

14、 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 Analysis2 2IMPROVEMENTO E MO E MTiresWheelsFrontForkHandlebarsPowerSteelTubingWEIDI

15、NG&CUT TUBINGDEGREASE&WELD CLEANPOWDERCOATINGFORK ASSEMBLYTIRE BALANCINGTRANSPORT&QUEUEDELIVERYHANDLABAR MOUNTINGWHEEL ASSEMBLYJ C CJ C CSupplyingDeliveringManufacturing2.1QualityManagement2.2SupplierEvolutionSystem2.3Transferprice2.4Bargain2.5JITInformationSharingPlatform2.6ManufacturingProcessRe-e

16、ngineeringO E MO E MTiresWheelsFrontForkHandlebarsPowerSteelTubingWEIDING&CUT TUBINGDEGREASE&WELD CLEANPOWDERCOATINGFORK ASSEMBLYTIRE BALANCINGTRANSPORT&QUEUEDELIVER YHANDLABAR MOUNTINGWHEEL ASSEMBLYJ C CJ C C2/IMPROVEMENTOverview of Further Actions TiresWheelsO E MFrontForkHandlebarsPowerSteelTubin

17、gJ C CProblem 1:Unbalanced wheel/tire combination1/TireSupplier:AffordTestingmachineBill$700/Unqualifiedunit2/WheelManufacturers:BalancetestCurrent solutionsTestingmachinecostDirectlaborOutcomes3:00minBalanceTest$2,000/minpunishment3/Long-term Development:Open tendering Supplier evolution system If

18、not,Thiswouldcertainlysolvecurrent2/IMPROVEMENT2.1/Quality ManagementSupply ChainEntry PolicyQuality ControlProcessProductQuality Evaluation Quality ControlFeedbackSuppliersJCCDBCA2/IMPROVEMENT2.1/Supplier Management-Long-term Supplying Evaluation SystemPerformances&Reputation(50%)Service(30%)Financ

19、ial Position(20%)1.After-saleservice2.Technicalsupporttime3.Themaintechnicalpersonnels1.Thefinancialstatements(nearlythreeyears)2.Bankcredit1.Productquality(nearly2years)2.Deliverytime3.Supplyprice4.Marketpositionandreputation2/IMPROVEMENT2.1/Supplier Management-Long-term Supplying Evaluation System

20、Rank D-70Rank C-70 x80Rank B-80 x90Rank A-90Result of evaluationgrade suppliersreward and punishment.Thiswouldcertainlysolvecurrent2/IMPROVEMENT2.1/Supplier Management-Long-term Supplying Evaluation SystemWheelsFrontForkHandlebarsPowerSteelTubingProductsProductsProductsProductsProductsQualifiedQuali

21、fiedQualifiedQualifiedQualifiedEvaluationEvaluationEvaluationEvaluationEvaluationTiresEvaluationO E MO E MJ C CJ C CUnqualifiedUnqualifiedNONONONONONONONONONOUnqualifiedUnqualified2/IMPROVEMENT2.2/Quality Management-Long-term Total Quality Control123456789 10 11 12 13 14 15 16 17 18 19 20 21 22 23 2

22、4 25 26 27 28 29 30 310246810121400.050.10.150.20.25NormalDistributionCurveFrequencyNormalDistributionCurve-3 Sigma3 SigmaThosedatabeyondthelineof3Sigmaareunqualifiedandneedtobeeliminated.6 Sigma Model 2/IMPROVEMENT2.2/Quality Management-Long-term TakemeasurementDefinetheproblemAnalysethereasonMakin

23、gsolutionMakeconclusionAdjustplanningControltheprocessChecktheresultPLANCHECKACTIOND O2/IMPROVEMENT2.2/Quality Management-Long-term PDCA CirculationTiresWheelsFrontForkHandlebarsPowerSteelTubingJ C C2/IMPROVEMENT2.3/Transfer PriceProblem 2:Missed scheduled deliveries due to the filled orders Iftheex

24、ternalorders+JCCsorderdoesntexcesshandlebarscapacity:IfordersfromexternalpartandJCCexcesshandlebarscapacitywithin1,000units:IfordersfromexternalpartandJCCexcesshandlebarscapacitywithin2,000unitsNumbers of orders excess handlebars capacityTransfer PriceLowest priceHighest price0801250100089.512510002

25、00089.25125TransferPriceExternalMarketPrice$80+$0/33750$80+($125-$80)*100033750TransferPrice$80+($125-$80)*200033750TransferPriceExternalMarketPriceExternalMarketPriceHANDLEBARS UNIT COST INFORMATION2015(Estimated)Selling price to outside customers*$135Variable Cost*80Contribution Margin$45Based on

26、the industry average level2/IMPROVEMENT2.3/Transfer PriceExcess AmountTransfer priceR2=105001000150020002500300035004000020406080100120140Transfer priceTransferpriceMaximizePrice(marketprice)2/IMPROVEMENT2.3/Transfer PriceOEMJ C CProblem 3:Price concessions of$200 per unitFeasibilitypScaleeffectofon

27、etypeproducteasytobargainpTransferpricewithinreasonablerangeJCCS UNIT COST INFORMATION（2015）MaterialsSteeltubing200.00Frontfork650.00Wheelset(frontandrear)700.00Tires350.00Handlebars125.002,025.00Directlabor13.33Overhead112.50Depreciation(Generallyfixedintotal)550.00Totalunitcost2,700.83190.00600.00

28、700.00350.00120.001920.00Afterbargaining:Steeltubing:$190=200*(1-5.4%)Frontfork:$600=650*(1-5.4%)OutcomesRange of unit cost Normally$15/unit(0.56%)Bargain$65/unit(2.4%)2/IMPROVEMENT2.4/BargainJ C CJ C CTiresTiresWheelsWheelsFrontForkFrontForkHandlebaHandlebarsrsPowerPowerSteelSteelTubingTubingO E MO

29、 E MEDILogistics flowLogistics flowElectronic dataElectronic dataOverall EDI systemOverall EDI systemEDIEDIEDIEDI2/IMPROVEMENT2.5/JIT Sharing SystemOEMJCCSECOND TIRE SUPPLIERTHIRD TIRE SUPPLIERLogistics CompanyJIT Information Sharing PlatformThree types of information1.Estimated order numbers for ea

30、ch season2/IMPROVEMENT2.5/JIT Sharing SystemJCCS Planned Order ScheduleSeason 1/2/3/4TypeofframegeometriesPlannedOrdersSteelTubing FrontFork HandlebarTypeWheelTypeTireSpecificationsSportbikes380093759375380038001500/2000/300Cruisingbikes2775277527751075/700/1000Retrobikes2800280028001200/700/7002/IM

31、PROVEMENT2.5/JIT Sharing SystemOEMJCCSECOND TIRE SUPPLIERTHIRD TIRE SUPPLIERLogistics Company2.Inventory Level for each products3.OEMs Actual order number and delivery time2/IMPROVEMENT2.5/JIT Sharing SystemPurchaseplanachievedPlanned purchase orders for each seasonInventory management system for ea

32、ch productsActualpurchaseordersJITDelivery-in-timeSafetyinventoryPurchaseorderachievedCustomersatisfactionInformationSynchronization2/IMPROVEMENT2.5/JIT Sharing SystemBenefits of such solution:TimeEfficiencyCost(Inventory+Equipment)MissedscheduleunpunctualdeliveryMistakesLimitation of JIT 1.Nobuffer

33、inventory2.Highlyrelyonthesupplychain3.Potentialstockoutsatsuppliers4.FlexibilityforsatisfyingincrementalordersSolveSolveSolveGetThiswouldcertainlysolvecurrent2/IMPROVEMENT2.5/JIT Sharing SystemInvestment in PPEFailure in current years.Inefficiency！Working OvertimeFinancial:Be paid at 150%Direct lab

34、or/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 unitsThiswouldcertainlysolvecurrent2/IMPROVEMENT2.5/JIT Sharing SystemThree ApproachesCUT TUBING0:30WEIDING S

35、ETUP 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 TIME2:1501020304050

36、60708CUT 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-engineeringStepProcessTime（minutes）1Cutandassemblethetubes.4:002Cleanupthewelds,degrease,andprepareforpo

37、wdercoat.2:303Performpowdercoating.3:004Assemblethefork.1:455Balancethetires.3:006Attachthewheels/tires.2:157Mountthehandlebars.1:308Loadtheframesfortransport.OUTCOMES:ProcessingTime:4:45minMinimizedthedecreasingprofits2/IMPROVEMENT2.6/Manufacturing Process Re-engineering2.deliveringOverallEDI:2.2JI

38、TInformationSharingPlatform3.manufacturing2.3ProductLineReorganization1.Supply Chain1/QualityProblem2/MissedSchedule2/IncreasingInventory1/UnpunctualDelivery2.1-1SupplierEvaluationSystem2.1-2TotalQualityControl(TQC)SixSigma+PDCACirculation2.1-3TransferPriceOther issues:Appendix:CostControlIncreasedC

39、ost2/Decliningprofitability1/LimitedproductivityRecommendationProblemsSourcesTire/WheelHandlebarSecond-tireSupplierSteelTubing,FrontFrockCapacity2/IMPROVEMENT3 3The Unit Cost SituationFinancial Factors ImprovementsFinancial StatementsF I N A L RESULTBalanced Score CardJCCS UNIT COST INFORMATION（2015

40、）Materials20142015 After ImprovementSteeltubing200.00190.00Frontfork650.00600.00Wheelset(frontandrear)700.00700.00Tires350.00350.00Handlebars125.00120.002,025.001960.00Directlabor13.339.78Overhead112.50112.50Depreciation(Generallyfixedintotal)550.00488.89Totalunitcost2,700.832571.17$10$50$5$3.55$129

41、.66Theunitcostwouldreduce,indicatingalowercostofgoodssoldandahigherprofit.3/FINAL RESULT3.1/Unit Cost Information20132014201514.60%10.50%12.15%Return on Assets2013201420159.70%7.60%7.06%Net Profit Margin2015 before improvementTheprofitswouldstopthedownwardtrend3/FINAL RESULT3.2/Financial Factors-Pro

42、fitability0.50.70.91.11.31.51.71.151.221.301.6070.00%75.00%80.00%85.00%90.00%85.15%82.85%81.64%79.58%201420132012Special orderShort Term Solvency-Current RatioLong Term Solvency-Debt to Assets Ratio2015Creditorswouldbesatisfiedwiththeresults3/FINAL RESULT3.2/Financial Factors-Debt Paying AbilityJCCS

43、 INCOME STATEMENT（Years Ended Dec.31）2014(Inmillions)2015(Inmillions)Sales111118.1Costofgoodssold8186.7 Grossmargin29.931.4 Operatingexpenses:Freight-out4.95.9Researchanddevelopment2.82.8Generalandadministrative8.58.5Totaloperatingexpenses16.217.2Operatingincome13.814.2Non-operatingexpensesinterest1

44、.11.1Incomebeforetaxes12.713.1Provisionforincometaxes4.24.3Netincome8.48.8 4.7%6.1%4.8%3/FINAL RESULT3.3/Financial StatementsJCCsStatementofFinancialPosition（YearsEndedDecember31）Increase(Decrease)ASSETS2014(InMillions)2015(InMillions)Percentage%Current AssetsCashandcashequivalents152567%Tradereceiv

45、ables,net13.518.436%Inventory9.72.0-79%Prepaidexpenses0.50.57%Deferredtaxassets6.36.76%Total current assets44.952.617%Property and EquipmentLandandbuildings12120%Propertyandequipment57.557.50%Less:Accumulatedepreciation3955.542%Goodwill550%Total Assets80.471.6-11%LIBILITIES AND OWNERS EQUITYCurrent

46、LiabilitiesAccountspayable97.3-19%Accruedexpenses2516.6-34%Incometaxespayable0.70.746%Totalcurrentliabilities34.724.7-29%Notespayable31310%Total Liabilities65.755.7-15%Shareholders EquityCommonstock110%Retainedearnings13.715.915%Total Shareholders Equity14.817.114%3/FINAL RESULT3.3/Financial Stateme

47、ntsJCCsStatementofFinancialPosition（YearsEndedDecember31）Increase(Decrease)ASSETS2014(InMillions)2015(InMillions)Percentage%Current Assets Cash and cash equivalents152567%Trade receivables,net13.518.436%Inventory9.72.0-79%2014(InMillions)2015(InMillions)Percentage%Shareholders EquityCommonstock110%R

48、etained earnings13.715.915%Total Shareholders Equity14.817.114%Inconclusion,thefinancialresultsaresatisfying3/FINAL RESULT3.3/Financial Statements4/Financial Perspective1/Learning&Growth3/Customer Perspective2/Internal process3/FINAL RESULT3.4/Balanced Score Card1/Learning&GrowthStrategic ObjectiveM

49、easurements20142015L1:NewproductR&Dcost2,8002800L2:ImproveworkersskillsHoursoftraining/month45L3:EmployeeSatisfactionbonusperextraworkinghours($)1010.52/Internal processStrategic ObjectiveMeasurements20142015P1:ReduceInventoryInventoryasa%ofsales8.7%1.7%P2:DeliveryOn-timeTimesofmissedschedule157Tota

50、lPenaltyofmissedschedule($)300,000 100,000P3:IncreaseProductivity Capacity30,00033750P4:ProductQualityNumbersofdefectsoftheyear1,0008003/FINAL RESULT3.4/Balanced Score Card4/FinancialStrategic ObjectiveMeasurements20142015F1:ConsiderableProfitabilitySales(Inmillions)111118NetProfit(Inmillions)8.48.8