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Calculate a Production Plan with the Inventory Chain Template

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1 Calculate a Production Plan with the Inventory Chain Template
Principles of Cost Analysis and Management Show Slide #1: Calculate a Production Plan with the Inventory Chain Template Title: Calculate a Production Plan with the Inventory Chain Template References: FM 1-06 Financial Management Operations, Lesson Created Handout, Notes and Template. Section I. Administrative Data Academic Hours/Methods 02 hrs. / 50 min. DSL (large or small group discussion) 01 hrs. / 00 min. PE (practical exercise (Hands On) 00 hrs. / 00 min. Test 00 hrs. / 00 min. Test Review 00 hrs. / 00 min. Total Hours Section II. Introduction: Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 00 hrs. / 10 min. Media: PowerPoint Presentation Facilitator's Material: Each primary Facilitator should possess a lesson plan, slide deck, course handouts, practical exercise with answer key, excel template, case studies and summary sheet containing FM 1-06. Learner’s Material: Learners should possess course handouts, practical exercises, summary sheet containing FM 1-06, case studies, excel template with access to Bb and standard classroom supplies. Note: "All required references and technical manuals will be provided by the School House“ Facilitator’s Note: Transition into Motivator (Concrete Experience) next slide. 11.1

2 What is a Forecast? A forecast is a plan for the future based on estimates, strategies and historical data Represents a standard for comparison to actual performance Implies a commitment to an agreed-upon level of output at an agreed-upon cost Encourages “What-If?” scenarios May or may not be tied to the legal budget Show Slide #2: Concrete Experience (What is a Forecast?) Facilitator’s Note: (Concrete Experience) Discuss with learners about the following Scenario. What is a forecast? How does it relate to your business model as per the plan, standard, and commitment? A forecast is a plan for the future based on estimates, strategies and historical data Represents a standard for comparison to actual performance Implies a commitment to an agreed-upon level of output at an agreed-upon cost Encourages “What-If?” scenarios May or may not be tied to the legal budget

3 Terminal Learning Objective
Action: Calculate a Production Plan with the Inventory Chain Template Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy (70% for international Learners): Complete the Process Flow Conduct Backward Chaining Problems Plan Impact on Fix and Variable Cost Show Slide #3: Terminal Learning Objective Facilitator’s Note: Read TLO Action: Calculate a Production Plan with the Inventory Chain Template Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy (70% for international Learners): Complete the Process Flow Conduct Backward Chaining Problems Plan Impact on Fix and Variable Cost Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation Risk Assessment Level: Low. Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Evaluation: Learners will take the Principles of Cost Analysis and Management 3 Exam at the end of Week Three. Learners must score 80% or higher and International officers must score 70% or higher. Instructional Lead in: (Publish and Process) the critical portion of this part of the ELM process is to force the learners to reflect. Ask a series of thought influencing questions, for example: Q1: Is forecasting a good practice? Why or Why not? This is a good chance to find out what learners understand about “Forecast theory”. Let them give their suggestions and write them up on the board. Depending upon the learners’ level of sophistication and knowledge, you will get answers from that range from: Crunch numbers Prepare reports Keep records Etc. Note: Throughout the lesson discussion seek opportunities to link the competencies with the lesson content through the learner’s experiences.

4 Consider the Following Process Flow
Building, manufacturing, and all other processes start with inputs and physically progress to outputs Purchase meat for freezer, move from freezer to refrigerator to defrost, move to grill, move to table Show Slide #4: Consider the Following Process Flow 1. Learning Step Activity 1: Complete the Process Flow Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 2:25 Time of Instruction: 00 hrs. / 40 min. Media: Power Point, Printed Reference Material Facilitator's Note: There are many ways to describe and explain how any process develops its flow. Before facilitating this lesson, ask the Learners which of the 21st Century Soldier Competency do they think pertain to this lesson? Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the Learners still believe their choice are the same. Facilitator's Note: Transition into lesson. Forecasting: Consider the Following Process Flow Building, manufacturing, and all other processes start with inputs and physically progress to outputs Purchase meat for freezer, move from freezer to refrigerator to defrost, move to grill, move to table

5 Planning’s Key Difference: (Backward Chaining)
Planning starts with outputs and end state goals and logically works backwards to determine needed inputs If you are planning a menu with a desired output of ten burgers you will have to work backwards through the process If there is no inventory in the refrigerator and freezer, you will need to purchase hamburger meat for ten burgers If you wish to maintain inventories in the refrigerator and freezer for future cookouts you will need to specify output and inventory end states in order to plan properly Show Slide #5: Planning’s Key Difference (Backward Chaining) Facilitator’s Note: Teach the logical sequence of planning, which consist of outputs, end goals, and inputs. Planning starts with outputs and end state goals and logically works backwards to determine needed inputs If you are planning a menu with a desired output of ten burgers you will have to work backwards through the process If there is no inventory in the refrigerator and freezer, you will need to purchase hamburger meat for ten burgers If you wish to maintain inventories in the refrigerator and freezer for future cookouts you will need to specify output and inventory end states in order to plan properly

6 Input-Output Equation
Beginning + Input – Output = End If you take more water out of the bucket than you put in, what happens to the level in the bucket? Show Slide #6: Input - Output Equation Facilitator’s Note: Begin Equation breakdown Beginning + Input – Output = End If you take more water out of the bucket than you put in, what happens to the level in the bucket?

7 Using the Equation Given any three of the Variables, can Solve for the fourth Example: How much Fuel did my Car Use? Start with a Full Tank Drive 300 miles Re-Fill Tank, using 10 gallons Full Tank + 10 gallons – Output = Full Tank Full Tank + 10 gallons = Output + Full Tank Show Slide #7: Using the Equation Facilitator’s Note: Continue Equation breakdown. Given any three of the Variables, can Solve for the fourth Example: How much Fuel did my Car Use? Start with a Full Tank Drive 300 miles Re-Fill Tank, using 10 gallons Full Tank + 10 gallons – Output = Full Tank Full Tank + 10 gallons = Output + Full Tank

8 The Input-Output Equation
Inventory Beginning Input Output Ending Show Slide #8: Input - Output Equation Facilitator’s Note: Continue Equation breakdown. Inventory / Beginning / (Input) (Output) / Ending Beginning + Input – Output = Ending Beginning + Input – Output = Ending

9 Material Requirements Planning
Show Slide #9: Material Requirements Planning Facilitator’s Note: Continue Equation breakdown using figures on the slide deck. Beginning + Input – Output = Ending (Fig. 1) Beginning + Input – Output = Ending (Fig. 2) Beginning + Input – Output = Ending (Fig. 3) Inventory Beginning Input Output Ending Inventory Beginning Input Output Ending Inventory Beginning Input Output Ending

10 LSA #1 Check on Learning Q1. How does a forecast differ from The Budget? A1. The Budget is a political process, a forecast is management tool. The forecast represents a standard for comparison to actual performance. Note: By definition The Budget and actual spending will not have significant differences Q2. Where does the planning process begin? A2. It begins by estimating output Show Slide #10: LSA #1 Check on Learning Facilitator’s Note: Ask the following questions and be prepared to facilitate answers given. Q1. How does a forecast differ from The Budget? A1. The Budget is a political process, a forecast is management tool. The forecast represents a standard for comparison to actual performance. Note: By definition The Budget and actual spending will not have significant differences. Q2. Where does the planning process begin? A2. It begins by estimating output

11 LSA #1 Summary During this lesson, we touched on forecasting and how it relates to Material Requirements and Planning. Show Slide #11: LSA #1 Summary Facilitator's Note: During this lesson, we touched on forecasting and how it relates to Material Requirements and Planning.

12 Demonstration Problem
Planning assumptions Output goal is 10 Planned ending grill inventory is 0 Planned ending refrigerator inventory is 35 Planned ending freezer inventory is 20 Known facts Actual beginning grill inventory is 0 Actual beginning refrigerator inventory is 10 Actual beginning freezer inventory is 30 How many burgers should you plan to purchase and put into the freezer? planned end states starting points Show Slide #12: Demonstration Problem 2. Learning Step Activity 2: Conduct Backward Chaining Problems Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 2:25 Time of Instruction: 01 hrs. / 00 min. Media: Power Point, Printed Reference Material Facilitator's Note: Inform learners the following will be a demonstration problem. Planned End States: Planning assumptions Output goal is 10 Planned ending grill inventory is 0 Planned ending refrigerator inventory is 35 Planned ending freezer inventory is 20 Starting Points: Known facts Actual beginning grill inventory is 0 Actual beginning refrigerator inventory is 10 Actual beginning freezer inventory is 30 Planned actions: How many burgers should you plan to purchase and put into the freezer? planned action

13 Backward Chaining Demonstration
Freezer Freezer Refrigerator Refrigerator Grill Beg 30  Purchase 25 End20 Beg Purchase End Beg 10 Defrost 35 End 35 Beg Defrost End Beg 0 Cook 10 End 0 Show Slide #13: Backward Chaining Demonstration Facilitator's Note: Begin formula Breakdown. Grill: Beg 0 Cook 10 End 0 10 > To Table 1st Mouse Click View: Refrigerator Beg 10 Defrost 35 End 35 10 > To Grill 2nd Mouse Click View:  Freezer Beg 30 Purchase 25 End 20 35 > To frig 35  To frig  To frig 10 To table  To grill 10  To grill

14 Bill of Materials Of course, the real world gets more complicated
Rather than eating plain hamburgers you might specify the following bill of materials: Buns Cheese Pickles, onion, lettuce, and tomatoes Mustard, ketchup, mayo How would this affect your planning? Show Slide #14: Bill of Materials Facilitator’s Note: Of course, the real world gets more complicated Rather than eating plain hamburgers you might specify the following bill of materials: Buns Cheese Pickles, onion, lettuce, and tomatoes Mustard, ketchup, mayo How would this affect your planning?

15 Bill of Materials (S’mores Example)
After the cookout you plan to make s’mores on the grill The bill of materials for each s’more is: 1 marshmallow 2 graham crackers 4 chocolate squares The process flow is: Pantry  Assembly  Grill Show Slide #15: Bill of Materials (S’mores Example) Facilitator’s Note: Begin formula Breakdown After the cookout you plan to make s’mores on the grill The bill of materials for each s’more is: 1 marshmallow 2 graham crackers 4 chocolate squares The process flow is: Pantry  Assembly  Grill

16 Bill of Materials (S’mores example) (Cont.)
Planned production is 30 s’mores Beginning state of Assembly and Grill is zero units Planned ending state of Assembly and Grill is zero units Marshmallows Graham crackers Chocolate squares Pantry contains: 5 6 30 Planned ending: 12 20 10 Show Slide #16: Bill of Materials (S’mores example) (Cont.) Facilitator’s Note: Begin formula Breakdown (Cont.) Planned production is 30 s’mores Beginning state of Assembly and Grill is zero units Planned ending state of Assembly and Grill is zero units

17 Bill of Materials (S’mores example) (Cont.)
Pantry Pantry Bill of Materials (S’mores example) (Cont.) Marshmallows Marshmallows Beg 5 Purchase 37 End 12 Beg 5 Purchase 37 End 12 30 Assembly Assembly Grill Grill 1 per unit Graham crackers Graham crackers Beg 0 Assemble 30 End 0 Beg 0 Assemble 30 End 0 Beg 0 Assemble 30 End 0 Beg 0 Assemble 30 End 0 Beg 0 Assemble 30 End 0 Beg 0 Cook End 0 Beg 0 Cook 30 End 0 Beg 6 Purchase 74 End 20 Beg 6 Purchase 74 End 20 2 per unit 30 To table  To table 30  To grill  To grill 60 Show Slide #17: Bill of Materials (S’mores example) (Cont.) Facilitator’s Note: Begin formula Breakdown (Cont.) 1st Mouse Click View: Grill Beg Cook 30 End 0 30 > To Table Assembly Assemble 30 End 30 > To grill 2nd Mouse Click View: Pantry Marshmallows Beg 5 > Purchase 37 End 12 Note: 30 / 1 per unit / Assemble 30 3rd Mouse Click View: Graham crackers Beg 6 > Purchase 74 End 20 Note: 60 / 2 per unit / 30 4th Mouse Click View: Chocolate squares Beg 30 > Purchase 100 End 10 Note: 120 / 4 per unit / Assemble 30 4 per unit Chocolate squares Chocolate squares Beg 30 Purchase 100 End 10 Beg 30 Purchase 100 End 10 120

18 Real-World Complexities
These simple concepts are applied through materials requirement planning (MRP) systems in much more complex situations Consider the complexities of: Automobile manufacturing Computer assembly Making and launching a space shuttle Can you see applications for ARFORGEN? especially when you consider the lead times of purchasing and assembly! Show Slide #18: Real-World Complexities Facilitator’s Note: Things for the student’s to consider. These simple concepts are applied through materials requirement planning (MRP) systems in much more complex situations Consider the complexities of: Automobile manufacturing Computer assembly Making and launching a space shuttle Can you see applications for ARFORGEN? Facilitator’s Note: Put emphasis to learners to consider complexities especially when you consider the lead times of purchasing and assembly!

19 But My Organization Doesn’t Have Inventory!
What about staffing and training requirements? Ex. Air traffic controllers, Nuclear reactor operators Not having an adequate supply of trained workers can be costly Overtime, exhaustion, errors A “Just-in-Time” effort requires even more careful planning Show Slide #19: But My Organization Doesn’t Have Inventory! Facilitator’s Note: Things for the student’s to consider “Organizational Lack of Inventory”. What about staffing and training requirements? Ex. Air traffic controllers, Nuclear reactor operators Not having an adequate supply of trained workers can be costly Overtime, exhaustion, errors A “Just-in-Time” effort requires even more careful planning

20 LSA #2 Check on Learning Q1. How does the Bill of Materials affect the materials planning process? A1. Each material used in assembling the product requires a separate t-account for tracking. Beginning inventories, planned outputs, and desired ending inventories are used to calculate required inputs. Q2. What are the non-manufacturing applications of Materials Resource Planning? A2. Staffing, training, and equipping combat units is essentially an application of MRP. Show Slide #20: LSA #2 Check on Learning. Facilitator's Note: Ask check on learning question, facilitate discussion on answers given. Q1. How does the Bill of Materials affect the materials planning process? A1. Each material used in assembling the product requires a separate t-account for tracking. Beginning inventories, planned outputs, and desired ending inventories are used to calculate required inputs. Q2. What are the non-manufacturing applications of Materials Resource Planning? A2. Staffing, training, and equipping combat units is essentially an application of MRP.

21 LSA #2 Summary In this lesson, we determined the difference between “planned assumptions vs. known facts”. We discussed an in-depth example (s’mores) and stated some real-world complexities. Show Slide #21: LSA #2 Summary Facilitator’s Note: Re-Cap- In this lesson, we determined the difference between “planned assumptions vs. known facts”. We discussed an in-depth example (s’mores) and stated some real-world complexities.

22 Planning’s Impact on Cost
Plans have financial consequences There are costs of our burger production process Fixed costs are energy and labor in this example Variable costs are dependent on the number of burgers produced Flexible Forecasting Uses same assumptions for fixed and variable costs per unit, only changing (flexing) volume Show Slide #22: Planning’s Impact on Cost 3. Learning Step Activity 3: Plan Impact on Fix and Variable Cost Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 2:25 Time of Instruction: 00 hrs. / 45 min Media: Power Point, Printed Reference Material Facilitator's Note: Transition into the next learning step activity by having a small discussion dealing with Impact on Cost. Plans have financial consequences There are costs of our burger production process Fixed costs are energy and labor in this example Variable costs are dependent on the number of burgers produced Flexible Forecasting Uses same assumptions for fixed and variable costs per unit, only changing (flexing) volume

23 Flexible Forecast Example
Assumptions: Fixed Cost = $20 Variable Cost per Burger = $5 Burgers Cooked 8 10 12 Var. Cost 40 50 Fixed Cost 20 Total Cost 60 70 Burgers Cooked 8 10 12 Var. Cost 40 50 60 Fixed Cost 20 Total Cost 70 80 Burgers Cooked 8 10 12 Var. Cost 50 Fixed Cost 20 Total Cost 70 Burgers Cooked 8 10 12 Var. Cost Fixed Cost Total Cost Show Slide #23: Flexible Forecast (Example) Facilitator’s Note: Learners are given the assumptions given Burgers cooked. Distinguish the difference with variable vs. fixed cost 1st Mouse Click View: Burgers Cooked 10 Var. Cost 50 Fixed Cost 20 Total Cost 70 2nd Mouse Click View: Burgers Cooked 8 Var. Cost 40 Total Cost 60 3rd Mouse Click View: Burgers Cooked 12 Var. Cost 60 Total Cost 80

24 Flexible Forecast Example with Revenue
Assumptions: Price per Unit = $10 Fixed Cost = $20 Variable Cost per Unit = $5 Burgers Sold 8 10 12 Revenue 80 100 120 Var. Cost 40 50 60 Fixed Cost 20 Profit 30 Burgers Sold 8 10 12 Revenue Var. Cost Fixed Cost Profit Show Slide #24: Flexible Forecast Example with Revenue Facilitator’s Note: Learners are given the assumptions given Burgers Sold Distinguish the difference with variable vs. fixed cost. Find total for each amount. Mouse Click View: Burgers Sold Revenue Var. Cost Fixed Cost Profit

25 LSA #3 Check on Learning Q1. True or False: Does Plans have financial consequences? A1. True / How!!! Q2. What is a flexible forecast? A2. Uses same assumptions for fixed and variable costs per unit. Show Slide #25: LSA #3 Check on Learning. Facilitator's Note: Ask check on learning question, facilitate discussion on answers given. Q1. True or False: Does Plans have financial consequences? A1. True / How!!! Q2. What is a flexible forecast? A2. Uses same assumptions for fixed and variable costs per unit.

26 LSA #3 Summary During this lesson, we discussed Planning’s Impact on Cost, and how the flexible forecast works when determining fixed cost vs. variable cost. Show Slide #26: LSA #3 Summary Facilitator’s Note: Re-Cap- During this lesson, we discussed Planning’s Impact on Cost, and how the flexible forecast works when determining fixed cost vs. variable cost.

27 Practical Exercise / Review
Show Slide #27: Practical Exercise / Review Practical Exercise / Review: Calculate a Production Plan with the Inventory Chain Template Method of Instruction: Practical Exercise Facilitator's to Learner Ratio: 2:25 Time of Instruction: 01 hrs. / 00 min. Media: Handouts Facilitator’s Note: This is a run self-study exercise. You will use the handouts to complete your practical exercises in this segment. You will enter data to complete PE Cal a Prod Plan with Inven Chain Template. Special Instructions: Ensure Learners have access to PE Cal a Prod Plan with Inven Chain Template and all related material to complete the self-study practical exercise. Objectives: With at least 80% accuracy (70% for international Learners): Learners as individuals will answer the questions in the PE Cal a Prod Plan with Inven Chain Template, using the Excel 11.1CalProdPlan worksheet for discussion and its answers. Facilitator’s Material: Each primary Facilitator's should possess a lesson plan, slide deck, course handouts, practical exercise with answer key, summary worksheet containing FM 1-06 (Financial Management Operations), excel template and lesson created notes. Learner’s Material: Learners should possess course handouts, self-study practical exercise titled PE Cal a Prod Plan with Inven Chain Template, summary worksheet containing FM 1-06 (Financial Management Operations), Excel 11.1CalProdPlan with access to Bb, HO Backward Chain Template and standard classroom supplies.  Materials Needed: 11.1CalProdPlan Excel worksheet Practical Exercise titled: PE Cal a Prod Plan with Inven Chain Template HO Backward Chain Template *Pen Or Pencil *Blank Paper Note: (* Learner responsibility) Procedures/Instructions: All situations have one correct answer. You will complete this PE immediately following the class on Calculate a Production Plan with the Inventory Chain Template. You will have 30 minutes for completion of this practical exercise, and 30 minutes for a review. Be prepared to go over the entries and individual solutions for each question. General Information: Facilitators will introduce the Excel Calculate Production Plan spreadsheet, Backward Chain Template handout and learners will conduct the practical exercise using the worksheet plus al available notes. Encourage the learners to do this as individuals, and that they will have time to complete this practical exercise, followed by a review at the completion by the facilitator. Instructional Lead-in: Given the different situations and scenarios within the PE, you will need to calculate and get answers to each question given in all three scenarios. PE answers to; How many soldiers must you recruit into the training to support all requirements? What costs should you project if the mission requires 80 miles of travel? 100 miles? 120 miles? PE 105.2, answer to project the total annual cost of a 10 tank unit from 0 to 1000 miles per year at increments of 100 miles. PE 105.3, answer’s to; How many cars must be manufactured? How many full sized tires must be purchased? Feedback: AAR will be conducted after the PE, along with a Learner end of course critique will be conducted at the end of the course. Facilitator’s Note: If you experience difficulties, ask the Facilitator‘s or assistant Facilitator's for immediate assistance or help. Requirements: Learners conduct their own work. Enter relevant report data to answer questions in the PE by utilizing the excel worksheet. Practical Exercise Cal a Prod Plan with Inven Chain Template 11.1CalProdPlan worksheet Practical Exercise AJGPC105.1 Practical Exercise AJGPC105.2 Practical Exercise AJGPC105.3 Evaluation: To obtain a "Go" in this PE, you must: 1. Correctly as an individual answer and fill out the answers in the PE utilizing the excel worksheet. 2. Calculate and compute the answers to the situation. 3. Be prepare to present the your answers during the review Facilitator’s Note: This begins the self-study practical exercise. Learners are on their own at this point. Commence Practical Exercise: Practical Exercise Solution/Answer Key: Calculate a Production Plan with the Inventory Chain Template Solution AJGPC105.1    This is a backward chaining problem. Training feeds into the MOS. Desired ending “inventory” for the MOS is Desired ending inventory for training is We can use the template: Answer on Screenshot of excel worksheet Therefore 275 soldiers should be recruited into training for this MOS The following table shows the flexible forecast based on the various mileage levels: Miles traveled Carrier Cost (fixed) $500 $500 $500 Variable Cost $1000 $1250 $1500 Total Cost $1500 $1750 $2000  Solution AJGPC105.2  Project the total annual cost of a 10 tank unit from 0 to 1000 miles per year at increments of 100 miles. The following table shows the flexible budget based on the various levels of mileage: Miles Personnel (Fixed) Mileage (Variable) Projected Total Cost 0 1000K K K 125K 1125K K 250K 1250K K 375K 1375K K 500K 1500K K 625K 1625K K 750K 1750K K 875K 1875K K 1000K 2000K K 1125K 2125K K 1250K 2250K Solution AJGPC105.3 Finish Good Model A Ending 600 Component 1 Full Size Tires 4000 Component 2 Temp Tires 1600

28 TLO Check on Learning Show Slide #28: TLO Check on Learning
Facilitator’s Note: Facilitator's, have each group as a group write down one question from this lesson, give about five minutes. Once all groups have their question written, pass it to another group to answer it. Facilitate a discussion on each question.

29 TLO Summary Action: Calculate a Production Plan with the Inventory Chain Template Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy (70% for international Learners): Complete the Process Flow Conduct Backward Chaining Problems Plan Impact on Fix and Variable Cost Show Slide #29: TLO Summary Facilitator’s Note: Restate the TLO Action: Calculate a Production Plan with the Inventory Chain Template Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy (70% for international Learners): Complete the Process Flow Conduct Backward Chaining Problems Plan Impact on Fix and Variable Cost “Or” Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.


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