請問一題 learning curve 的計算 今天在做練習的時候
有一題一模一樣的題目, 在 Gleim and Hock 的答案不一樣
讓我很困惑 不知有沒有高手可以幫我解答一下
Q.
A learning curve of 80% assumes that direct labor costs are reduced by 20% for each doubling of output. What is the cost of the sixteenth unit produced as an approximate percentage of thefirst unit produced?
a. 51%
b. 32%
c. 40%
d.64%
Hock's answer: c
-> In a learning curve situation in which the labor costs are reduced by 20% each time that production is doubles, this means that if the first unit requires 100% of the labor cost, the second unit will require only 80% of the labor. The 4th unit will require only 80% of the 80%, or 64%. the eighthunit will require 80% of 64%, or 51%. The 16th unit will require 80% of 51%, or 41% of the original direct labor cost.
Gleim's answer: B
-> With an 80% learning curve, the average cost after 8 units is 51.2% of the cost of the first unit (100%x80%x80%x80%). After 16 units, the average cost is 40.96% (51.2%x80%). Thus, the average cost of units in the last batch (units 9 through 16)must have been 30.72%. (40.96%x2-51.2%)
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[此贴子已经被作者于2009-2-4 2:21:33编辑过]