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Books & Videos
The Strategos Guide To Value Stream and Process Mapping goes far beyond symbols and arrows. In over 163 pages it tells the reader not only how to do it but what to do with it.
More info...
Strategos Guide to Value Stream & Process Mapping
Also...
Guide to Cycle Counting
Facilities & Workplace Design
Warehouse Planning Guide
Human Side of Lean Video

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Simplicity Electronics Financials
A Product Costing Example
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Simplicity Electronics, Inc. |
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INCOME STATEMENT (000,000) |
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BALANCE SHEET (000,000) |
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ANNUAL SALES |
24.0 |
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CURRENT ASSETS |
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CASH |
0.4 |
COST OF SALES |
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MARKETABLE SECURITIES |
0.3 |
DIRECT LABOR |
4.2 |
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ACCOUNTS RECEIVABLE |
2.9 |
DIRECT MATLS |
6.4 |
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INVENTORIES |
4.3 |
FACTORY OH(169%DL) |
7.1 |
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PREPAID EXPENSES |
0.0 |
TOTAL |
17.7 |
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TOTAL CURRENT ASSETS |
7.9 |
GROSS PROFIT |
6.3 |
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PLANT & EQUIPMENT |
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G&A EXPENSE |
1.4 |
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LAND |
1.1 |
SELLING EXPENSE |
1.1 |
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BUILDINGS/IMPROVEMENTS |
5.6 |
SUBTOTAL |
2.5 |
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EQUIPMENT |
4.2 |
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SUBTOTAL |
10.9 |
INCOME FROM OPERATIONS |
3.8 |
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LESS:DEPRECIATION |
2.7 |
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NET FIXED ASSETS |
8.2 |
OTHER INCOME |
0.5 |
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INTEREST EXPENSE |
0.6 |
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TOTAL ASSETS |
16.1 |
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PRETAX PROFIT |
3.7 |
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CURRENT LIABILITIES |
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TAXES (@50%) |
1.9 |
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NOTES PAYABLE |
0.1 |
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CURRENT PORTION LT DEBT |
0.3 |
NET INCOME |
1.9 |
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ACCRUED PAYROLL |
0.4 |
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ACCOUNTS PAYABLE |
0.2 |
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INCOME TAX PAYABLE |
0.3 |
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TOTAL CURRENT LIABILITIES |
1.2 |
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LONG-TERM DEBT |
2.7 |
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TOTAL LIABILITIES |
3.9 |
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STOCKHOLDER'S EQUITY |
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COMMON STOCK |
2.4 |
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PAID-IN CAPITAL |
2.8 |
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RETAINED EARNINGS |
3.0 |
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TOTAL EQUITY CAPITAL |
8.2 |
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TOTAL LIABILITIES/CAPITAL |
12.1 |
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