Paper Airplanes Production Process and Cost Analysis
Explore the production process and cost accounting for paper airplanes, detailing team roles, materials costs, employee costs, and overhead costs. Understand the sequential process of folding paper airplanes in teams and the critical quality assurance step. Get ready for controlled chaos in managing the production workflow efficiently.
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Presentation Transcript
Paper Airplanes and Cost Accounting Team roles Six-person teams have one warehouse supervisor, one accountant, and four folders Five-person teams have one warehouse supervisor, one accountant, and three folders Four-person teams have one warehouse supervisor/accountant and three folders Accounting Data (your accountant will build out the P&L on the whiteboard) $10 sales price per plane $1 cost per sheet of paper (direct materials cost) $10 cost per employee per production period $100 in overhead costs per production period Production process is sequential Each folder completes part of the plane and then hands it down the line to the next folder The last folder also performs quality assurance (it has to fly in order to be sold ) So you need to quickly figure out how you're going to fold your planes and what your handoff steps will be in the folding process! CRITICAL RULE When I say Stop, you must immediately freeze all work on that second!
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