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Kamal Fatehl, production manager of Kennesaw Manufacturing, finds his profit at

ID: 380674 • Letter: K

Question

Kamal Fatehl, production manager of Kennesaw Manufacturing, finds his profit at $15,000--Inadeguate for expanding his business. The bank is insisting on an improved profit picture prior to approval of a loan for some new equipment. Kamal would like to improve the profit line to $25,000 so he can obtain the bank's approval for the loan. a) What percentage improvement is needed in a supply chain strategy for profit to improve to $25,000? b) What percentage improvement is meeded in a sales strategu for pofit to improve to $25,000? What must sales be to improve to $25,000? % of Sales Sales Cost of Supply Chain $ Other Production Cos Fixed Costs Profit 250,000 175,000 30,000 30,000 15,000 100% 70% 12% 12 6%

Explanation / Answer

Answer to question a :

Profit = Sales – Cost of supply chain purchase – Other production cost – Fixed cost

Hence for “delta” increase in profit, cost of supply chain must reduce by “delta”

Required increase in profit = $25,000 - $15,000 = $10,000

Hence required reduction in supply chain cost = $10,000

Thus, percentage improvement in supply chain strategy

= Reduction in supply chain cost / Cost of supply chain x 100

= 10000/175,000 x 100

= 5.71 %

PERCENTAGE IMPROVEMENT NEDED IN SUPPLY CHAIN STRATEGY = 5.71 %

Answer to question b :

Following are to be noted :

Since, Fixed cost remains unchanged, For a profit to increase by “delta”, ( Sales – Cost of supply chain purchase – Other production cost ) also to improve by “delta”

Cost of supply chain purchase = 0.70 x Sales

Other production cost = 0.12 x Sales

Now,

Target increase in profit = $25000 - $15000 = $10000

Let corresponding increase in sales value = S

Therefore,

Corresponding increase in supply chain purchase = 0.7.S

Corresponding increase in production cost = 0.12.S

Therefore ,

Increase in ( Sales – Cost of supply chain purchase – Other production cost ) = $10,000

Or, S – 0.70.S – 0.12.S = 10,000

Or, 0.18.S = 10,000

Or, S = 55555.55

Hence % increase in sales = $55555.55 / 250,000 x 100 = 22.22 %

New level of sales = 250,000 + 55555.55 = = $305555.55

PERCENTAGE IMPROVEMENT NEDED IN SUPPLY CHAIN STRATEGY = 5.71 %