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1 Exercise 11-3 Measures of Internal Business Process Performance [LO11-3) Management of Mittel Rhein AG of Kln, Germany, would like to reduce the amount of

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1 Exercise 11-3 Measures of Internal Business Process Performance [LO11-3) Management of Mittel Rhein AG of Kln, Germany, would like to reduce the amount of time between when a customer places an order and when the order is shipped. For the first quarter of operations during the current year the following data were reported: Sipped Inspection time Wait tine (fron order to start of production) Process time Move tine Queue tine 2.3 days 14. days 2.7 days 1.0 days 5. days eBook Hint Required: 1. Compute the throughput time. 2. Compute the manufacturing cycle efficiency (MCE) for the quarter. (Round your percentage answer to nearest whole percent.) 3. What percentage of the throughput time was spent in non-value-added activities? (Round your percentage answers to the nearest whole percent.) 4. Compute the delivery cycle time. 5. If by using Lean Production all queue time during production is eliminated, what will be the new MCE? (Round your percentage answer to 1 decimal place.) days 1. Throughput time 2. Manufacturing cycle efficiency 3. Non value-added throughout time 4. Delivery cycle time 5. New manufacturing cycle efficiency % days % 3 Joel de Paris, Inc. Income Statement Sales Operating expenses Net operating income Interest and taxes: Interest expense $ 150,000 Tax expense 110,000 Net income $ 4,050,000 3,645,000 485,000 Skloped 260,000 145,000 $ eBook The company paid dividends of $15,000 last year. The "Investment in Buisson, S.A." on the balance sheet represents an investment in the stock of another company. The company's minimum required rate of return of 15% Required: 1. Compute the company's average operating assets for last year. 2. Compute the company's margin, turnover, and return on investment (ROI) for last year. (Round "Turnover" to 1 decimal place.) 3. What was the company's residual income last year? % 1. Average operating assets 2 Margin Turnover ROI 3 Residual income %

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