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Granger Electronics Ltd. manufactures a variety of high quality electronic components. Data from the last three months are presented below:

   April   May    June
Direct materials partial productivity   0.75   0.76   0.77
Overtime hours worked   60   65   62
Defect rate   1.00%   0.95%   0.92%
On time delivery   97.0%   97.3%   97.0%
Set up time (average in hours)   5.90   5.85   5.80
Number of machine breakdowns   3   2   2
Downtime (hours)   15.0   11.5   11.0
Number of products returned   5   4   3
Throughput time (hours)   10.0   9.8   9.5

You are the new assistant controller for Granger and the controller has asked you to review the performance over the last 3 months and write a summary analysis with your recommendations for follow up or further monitoring. In addition, the controller notes that the company, although it has many detailed performance measures, is considering implementing a balanced scorecard and asks you to identify the measures you think would be most appropriate to include in the balanced scorecard.

Required:
Evaluate the performance of Granger Electronics over the 3 month period.
Textbook 
Cost Accounting: A Managerial Emphasis, Canadian Edition

Cost Accounting: A Managerial Emphasis, Canadian Edition


Edition: 7th
Authors:
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