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1、ConfirmingPagesCHAPTERSIXTEENOperationalPerformanceMeasurement:FurtherAnalysisofProductivityandSalesAfterstudyingthischapter,youshouldbeableto...1.Explainthestrategicroleoftheflexiblebudgetinanalyzingsalesandproductivity2.Calculateandinterpretthemeasuresfortotalproductivit
2、y,partialoperationalproductivityandpartialfinancialproductivity3.Usetheflexiblebudgettodecomposepartialfinancialproductivityintoinputpriceandproductivity,components4.Usetheflexiblebudgettocalculateandinterpretthesalesquantityandsalesmixvariances5.Usetheflexiblebudgettocalc
3、ulateandinterpretthemarketsizeandmarketsharevariances6.UsetheflexiblebudgettoanalyzesalesperformanceovertimeToyotaMotorCompany,withsalesincreasingat5percentperyearandproductivitycontinu-ingitsstrongedgeoverU.S.automakers,isexpectedtoincreaseitsglobalpresenceinthecomingyear
4、s.Onemeasureofproductivity,thenumberofhourspervehicleassembled,in2004was27.9hoursforToyota,37forFord,and35.9forChryslerLLC;andwhileFord,GM,andChryslerimprovedproductivitypriorto2004,Toyota’sproductivityincreasedatafasterrate.Incontrast,theproductivitygaphasdecreasedsince20
5、04,asrecentproductivityreportsshowthatin2007Toyotarequired29.9hourspervehicle(asmallincreaseover2004)whiletherespectiveproductivitynumbersatFordandChryslerare35and32.3hourspervehicle,animprovementover2004.Onthesalesside,Toyota’sshareofsalesinNorthAmericacontinuestoincrease
6、rela-tivetootherautomanufacturers,asconsumers’interestinfull-sizepickupsandsportutilityvehicleshasfallenduetohighergaspricesandeconomicrecession.Measuresofsalesperformanceincludethosethatlookatsalesgrowthandtheprofitabilityofsales.Toillustrate,theaverageprofitpervehiclein2
7、004forToyotawas$1,742,whiletheNorthAmericanmanufacturersaveragedasmalllossoneachsale.In2007thefiguresarelowerforallautocompanies:aprofitof$922atToyota,andlossesof$1,467atFord,$719atGM,and$412atChrysler.Thechallengeofglobalcompetitivenessisverystrongintheautoindustry,wherep
8、roductivityandsalesperformancearetwokeyperformancemea-sures.Thecompetitionisparticularlys
