The Collapse of Farmland Values and Commodity Prices in 1980's

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The Collapse of Farmland Values and Commodity Prices in 1980's

The collapse of farmland values and commodity prices in the 1980s led

to the worst agriculture crisis since Great Depression, which

discourage farmers to buy new equipment, instead many of them willing

to resale the equipment they bought not long time ago to finance their

land, thus, greatly reduced the dominate market, moreover, the higher

dollar exchange rate in 1980s hurt the US exports, both in farmers,

which are the main customer of John Deere and farm equipment producer,

such as John Deere. Therefore, the competitive environment became more

challengeable for the John Deere Component Works (JDCW) between the

1970s and the 1980s.

2. What caused the system to fail in the 1980s? What are the symptoms

of cost system failure?

The system assigns overheads only based on “normal volume, which

usually are labor and materials. This lead to distortions cost in the

calculation of products cost, and many indirect and support cost,

which are not used by products in normal volumes base, are included.

Therefore, the system provided inaccurate information, as Sinclair

recalled: “we didn’t even know our costs.”

The symptoms are disaster. JDCW lose both Internal and External

market.

Decrease the gap b/t outside bid.

3. What promise does the ABC system hold? How might it overcome these

problems?

The ABC system divides the overheads resources by seven different

types instead of two: direct labor support, machine operation, set up

hours, production order activity and administrative overhead...

... middle of paper ...

...rs OH = 27.56 x .310 = 8.54

Materials Dollars OH = .097 x 6.44 = 0.62

Total Cost (per 100

parts)

$22.85

ABC METHOD

Total Cost = Direct Labor + Direct Materials + Overhead

Direct Labor = .185 x 12.76 = 2.36

Direct Materials = 6.44

Overhead:

Labor Support OH = 1.11 x .185 x 12.76 =

2.62

Machine Operation OH = (8.99 + 7.61) x .310 = 5.15

Machine Setup OH = (33.76 x 4.2 x 2) / 80 = 3.54

Production Order OH = (114.27 x 2) / 80 = 2.86

Materials Handling OH = (19.42 x 4) / 80 = 0.97

Parts Admin. = (487 x 1) / 80 = 6.09

General and Admin. = (.091 x 12.76 x.185) + 23.59 = 2.38

Total Cost (per 100

parts)

$32.83

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