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Various financial data for SunPath Manufacturing for 2015 and 2016 follow. 2015 2016 Output: Sales $ 300,000 $ 330,000 Inputs: Labor $ 40,000 $ 43,000 Raw Materials: $ 45,000 $ 51,000 Energy: $ 10,000 $ 9,000 Capital Employed: $ 250,000 $ 262,000 Other: $ 2,000 $ 6,000 What is the percentage change in the multifactor labor and raw materials productivity measure for SunPath between 2015 and 2016

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Answer:

% change in multi-factor productivity = 2.88%

% change in raw materials productivity = -2.94%

% change in labor productivity = 2.33%

Explanation:

                                            2015           2016

Output:

  • Sales                       $300,000      $330,000

Inputs:

  • Labor                         $40,000       $43,000
  • Raw Materials:          $45,000        $51,000
  • Energy:                       $10,000         $9,000
  • Capital Employed:  $250,000     $262,000
  • Other:                           $2,000         $6,000

multi-factor = total output / (labor costs + materials costs + overhead costs)

MFP 2015 = $300,000 / ($40,000 + $45,000 + $10,000 + $250,000 + $2,000) = 0.8646

MFP 2016 = $330,000 / ($43,000 + $51,000 + $9,000 + $262,000 + $6,000) = 0.8895

% change = (0.8895 - 0.8646) / 0.8646 = 0.0288 = 2.88%

raw materials productivity = total output / materials costs

raw materials productivity 2015 = $300,000 / $45,000 = 6.6667

raw materials productivity 2016 = $330,000 / $51,000 = 6.4706

% change = (6.4706 - 6.6667) / 6.6667 = -0.0294 = -2.94%

labor productivity = total output / labor costs

labor productivity 2015 = $300,000 / $40,000 = 7.5

labor productivity 2016 = $330,000 / $43,000 = 7.6744

% change = (7.6744 - 7.5) / 7.5 = 0.0233 = 2.33%

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