The production planning division in the factory needs to ensure all details pertaining to the product design are clear before issuing work order. This process often involves frequent communication with the customers.

At the production floor, timbers are pulled from the warehouse and sawn into different sizes, then passed on to molding and sanding process before being assembled together. Different kinds of paint will need to be sprayed on the furniture before sending them for polishing and packing. The complexity of the design and the timber species used will influence the time taken on all these processes.

The major process losses from the production include scrapped sawn timber (of various sizes which cannot be recycled in the production), sawdust and leftover paint from the painting process. The amount of sawdust collected from the sawing process depends on the sharpness of the bandsaw blade. A blunt saw blade will normally result in having more sawdust. The band saw used in sawing the timber requires set up and testing before the actual production run.

Question : Suggest, with explanation, FOUR possible ways that GH can implement in order to improve production efficiency and productivity. You may apply various contemporary management accounting systems such as process value analysis, activity based management, TQM and other relevant techniques.