The Following Box Scorecard Template Was Prepared for a Value

question 27

Essay

The following Box Scorecard template was prepared for a value stream at Coston Company:
Operational
Units per Person
On-Time Delivery
Dock-to-Dock Days
First-time Through
Average Product Cost
Capacity
Productive
Non-Productive
Available
Financial
Weekly Sales
Weekly Material Cost
Weekly Conversion Cost
Weekly Value-Stream Profit
ROS
Required:

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Definitions:

Net Operating Income

The profit generated from a company's everyday business operations, excluding expenses and taxes.

Fixed Manufacturing Overhead

The total of all costs that remain constant regardless of the level of production, including expenses such as rent, utilities, and salaries of permanent staff in a manufacturing setting.

Variable Costing

An accounting method that only includes variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs, excluding fixed overhead costs.

Segmented Income Statement

A financial statement that breaks down income, expenses, and profit margins by specific segments, such as products, services, or geographical regions, within a company.