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AYB321 Strategic Management Accounting




Question;This is a question about strategic management accounting. Please show theory + explanation of each question as it is a discussion leadership question.AYB321 Strategic Management AccountingDiscussion Leadership QuestionsTUTORIAL 4Balanced Scorecard (1)1.Hutchins Specialised Furniture Corporation has provided you with thefollowing data in relation to the manufacture of snooker tables:ActivityAssembly of tablesAverage waiting time (idle time due to machine breakdown)Cutting and fitting clothDelivery and installation in customer?s premisesInsertion of table pocketsInspection of completed tablesMachining of table legsMaterials handlingStorage of completed tables awaiting distributionTotalAverage Hoursper Table5. hoursYou are asked to advise on the following:a)What is Hutchins? MCE? (Show all workings.)How could Hutchins improve their MCE, and how might this providethem with a competitive advantage?b)Why would an improvement in MCE be particularly important to a firmwhose main customers are switching to JIT manufacturing?c)***1AYB321Semester 2, 2014Page


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