Group 3
刘子茜
胡纯萍
王成
况帆
Learning curve
theory
The learning curve theory
— As complex and labour-intensive
procedures are repeated ,unit
labour times tend to decrease.
—As cumulative output doubles, the
cumulative average time per unit
produced falls to a fixed percentage of
the previous cumulative average time per
unit.
cumulative average time per unit
previous cumulative average time per unit
Learning rate==
(a)
Cumulative
average
time
Learning
process
Standrad process
Total units of output produced to dated
(b)
Cumulative
total
costs/time
Total units of output produced to date
When does learning curve theory
apply?
Product made largely by labour
effort
Brand new or relativity short-lived
product
Complex product made in small
quantities for special orders
其实，我只是一个刚毕业的屌丝，每天和右手过着平凡的生活。
Formula for the learning curve
Cumulative
per unit
The learningaverage
effect cantime
be shown
as a to
learning
curve
produce
X unnit
The cumulative number of unit
b
Yx=ax The learning
Formula
coefficient or the
The time required to produce
index
of learning
log
(c
x
d)=log
c
+log
d
the first unit of unit
log( fg ) =g log f
logy=log a+nlog x
P 153 Example
Suppose ,for example ,that an 80% learning
curve applies to production of item ABC .
To date (the end of June )230 units of ABC
have been produced . Budgeted production
for July is 55 units .
The time taken to produce the very first
unit of ABC ,in January ,was 120 hours .
Required
Calculate the budgeted total labour time for
July
所以应该如何求b呢
非常简单
B = log of the learning rate/log of 2
Eg : for an 80%learning curve
b=log 0.8/log2
哦凑！原来那么简单！
B=log0.8/log2=0.322
Cumulativ
e unit
Average time per unit
hours
Total time
hours
230
20.83(120*2300.322)
4791
285(230+5
19.44(120*2850.322)
5)
Incremental time for 55 units
5540
749
Average time per unit ,between 230 and 285 units
=749/55=13.6 hours per unit
Cessation of the learning effect
Machine efficiency
Workforce capacity
‘Go slow’ agreements
Costs affected by the learning
curve affect
— Direct labour time and costs
— Variable overhead costs(vary with direct labour
hours)
— Materials costs are unaffected
— Fixed overhead expenditure should be
unaffected
Where the learning curve theory
can be used
— To calculate the marginal (incremental) cost
— To quote selling prices
— To prepare production budgets
— To design production schedules
— To prepare standard costs
其实，我只是一个刚毕业的屌丝，每天和右手过着平凡的生活。
Where the learning curve might impact
— Sales projections, advertising expenditure, delivery
date commitments
— Budgeting with standard costs
— Cash budgets
— Work scheduling and overtime decisions
— Recruiting new labour
— Market share
Problems with applying learning curve theory
—
—
—
—
The learning curve phenomenon is not always present
It assumes stable conditions which allow learning to take place
It assumes a certain degree of motivation amongst employees
Breaks between repeating production of an item must not be too
long or workers will forget and learning will have to begin again
— It may be difficult to obtain enough accurate data to determine the
learning rate
— Workers might not agree to gradual reduction in production times
per unit
— Production techniques might change , or product design alteration
might be made , so that it takes a long time for a “standard”
production method to emerge
谢谢大家