Test Refresh Training Komatsu SVM Control

How to increase the profit, except:

• Increase sales

• Increase price

• Painting pedestrian floor

• Decrease variable cost

• Decrease fixed cost

SVC consist of 2 items, are:

• Direct material and direct labor

• Manufacturing cost and import duty

• Direct material and utilities electricity

• Direct material and manufacturing cost

• Overhead and direct labor

OVC I is:

• Warranty

• Purchase Price Varian

• Inventory valuation

• Manufacturing performance

• CC complement

Airfreight import from Supplier included as:

• DSC

• OVC I

• OVC II

• CC

• Royalty

Capacity cost consist of 3 categories, are:

• Personnel Expense, Depreciation and General Expense

• Personnel Expense, Depreciation and Repair maintenance

• Travel Expense, Promotion expense and Training Expense

• Personnel Expense, Investment, General Expense

• General Expense. Depreciation and Salary

To get SVM (Sales Variable Margin), the formula is:

• Sales –Standard variable cost (SVC)- Direct selling cost (DSC)

• Sales – OVC

• Sales - Standard variable Cost (SVC)

• Sales – Standard variable cost(SVC) – OVC (Other variable cost)

• Sales – Capacity cost

If delay Depreciation of investment will impact to:

• OVC I

• OVC II

• CC

• SVC

• Royalty

OVC II Manufacturing performance increase as sample impact from, except:

• Repair product

• Cycle time longer

• Stop line machine

• Cutting tools suddenly broken

• Supplier Price increase

Painting, thinner, grease include on:

• SVC (Sub material)

• OVC II

• DSC

• CC

• OVC I

Budget and cost control is responsible of:

• Finance Accounting

• Cost control

• Each Section and Department responsible area

• Business plan Team

• Top Management