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Please answer #12 Show all work and computations 12. Assume an organization\'s c

ID: 345338 • Letter: P

Question

Please answer #12 Show all work and computations 12. Assume an organization's current service level on order fill is as follows: Current order fill = 80% Number of orders per year = 5,000 Percentage of unfilled orders back-ordered = 70% Percentage of unfilled orders canceled = 30% Back order costs per order = $150 Lost pretax profit per cancelled order = $12,500 a. What is the lost cash flow to the seller at this 80 percent service level b. What would be the resulting increase in cash flow if the seller improved order fill to 92 percent? c. If the seller invested $2 million to produce this increased service level, sould the investment be justified financially?

Explanation / Answer

12 a. The formula for calculating Lost Cash Flow is:

              (No. of Unfilled orders back-ordered * Back order costs per order)

       +    (No. of Unfilled orders cancelled * Lost pretax profit per cancelled order)

       +    (No. of Unfilled back ordered * Invoice deduction per order)

As per the problem given,

Total no of orders/year=5000

No of orders filled completely=80% of 5000=4000

No of unfilled orders=20% of 5000=1000

No. of Unfilled orders back-ordered=70% of 1000=700

Back order costs per order= $150

No. of Unfilled orders cancelled=30% of 1000=300

Lost pretax profit per cancelled order=$12500

No. of Unfilled back ordered=70% of 1000=700

Invoice deduction per order=0

Therefore, Lost Cash flow= (700*150)+(300*12500)+(700*0)

                                           = 105000+3750000+0=$3855000

b. If order fill is increased to 92%

Total no of orders/year=5000

No of orders filled completely=92% of 5000=4600

No of unfilled orders=8% of 5000=400

No. of Unfilled orders back-ordered=70% of 400=280

Back order costs per order= $150

No. of Unfilled orders cancelled=30% of 400=120

Lost pretax profit per cancelled order=$12500

No. of Unfilled back ordered=70% of 400=280

Invoice deduction per order=0

Therefore, Lost Cash flow= (280*150)+(120*12500)+(280*0)

                                           = 42000+1500000+0=$1542000

Increase in cash flow= $2313000

c. If seller invested $2 million, then there will be a profit of (2313000-2000000)=$313000

So the investment is totally justified.

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