=+Operator 2: Every time the coating machine goes down, we produce waste on shutdown and subsequent startup.

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=+Operator 2: “Every time the coating machine goes down, we produce waste on shutdown and subsequent startup. It seems like during the last half year we have had more unscheduled machine shutdowns than in the past. Thus, I feel as though our yields must be dropping.”

Operator 3: “My sense is that our coating costs are going up. It seems to me like we are spreading a thicker coating than we should. Perhaps the coating machine needs to be recalibrated.”

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Accounting

ISBN: 978-1111001346

23rd Edition

Authors: Carl S. Warren

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