9-

Granger Electronics Ltd. manufactures a variety of high quality electronic components. Data

from the last three months are presented below:

April

May

June

Direct materials partial productivity

0.75

0.76

0.77

Overtime hours worked

60

65

62

Defect rate

1.00%

0.95%

0.92%

On time delivery

97.0%

97.3%

97.0%

Set up time (average in hours)

5.90

5.85

5.80

Number of machine breakdowns

3

2

2

Downtime (hours)

15.0

11.5

11.0

Number of products returned

5

4

3

Throughput time (hours)

10.0

9.8

9.5

You are the new assistant controller for Granger and the controller has asked you to review the

performance over the last 3 months and write a summary analysis with your recommendations for

follow up or further monitoring. In addition, the controller notes that the company, although it has many

detailed performance measures, is considering implementing a balanced scorecard and asks you to

identify the measures you think would be most appropriate to include in the balanced scorecard.

Required:

Evaluate the performance of Granger Electronics over the 3 month period.