Cost Management: A Strategic Emphasis 5th Edition by David Stout, Edward Blocher, Gary Cokins

Exercise 54

Takt Time Johnson Electronics manufactures a power supply used in a variety of electronic products including printers, modems, and routers. The demand for the part is 8,400 units per week. The production of the power supply requires six different manufacturing operations, each in sequence and each having the following processing times. The net available time to work is 70 hours per week, using two shifts.

Operation	Processing Time
Operation 1	25 sec
Operation 2	34 sec
Operation 3	22 sec
Operation 4	24 sec
Operation 5	30 sec
Operation 6	28 sec

Required

1. What is the Takt time for this product?

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2. Is the processing line properly balanced for this product? Why or why not?

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3. What is the strategic role of Takt time, and how is it implemented by the cost management analyst?

Step 1 of 3

1.?The Takt time for this product is the number of available hours / total demand.

Total  manufacturing time=70hr x 60 min x 60 sec = 252,000 seconds

                8,400?????8,400

= 252,000    = 30 seconds per unit

    8,400