DEBOURGH MANUFACTURING COMPANYThe D

DEBOURGH MANUFACTURING COMPANY
The DeBourgh Manufacturing Company was founded in 1909 as a metal-fabricating company in Minnesota by the four Berg brothers. In the 1980s, the company ran into hard times, as did the rest of the metal-fabricating industry. Among the problems that DeBourgh faced were declining sales, deteriorating labor relations, and increasing costs. Labor unions had resisted cost-cutting measures. Losses were piling up in the heavy job-shop fabrication division, which was the largest of the company’s three divisions. A division that made pedestrian steel bridges closed in 1990. The remaining company division, producer of All-American lockers, had to move to a lower-cost environment.
In 1990, with the company’s survival at stake, the firm made a risky decision and moved everything from its high cost location in Minnesota to a lower-cost area in la Junta, Colorado. Eighty semitrailer trucks were used to move equipment and inventory 1000 miles at a cost of $ 1.2 million. The company was relocated to a building in La Junta that had stood vacant for 3 years. Only 10 of the Minnesota workers transferred with the company, which quickly hired and trained 80 more workers in La Junta. By moving to La Junta, the company was able to go nonunion.
DeBourgh also faced a financial crisis. A bank that had been loaning the company money for 35 years would no longer do so. In addition, a costly severance package was worked out with Minnesota workers to keep production going during the move. An internal stock-purchase “earnout” was arranged between company president Steven C. Berg and his three aunts, who were the other principal owners.
The roof of the building that was to be he new home of DeBourgh Manufacturing in La Junta was badly in need of repair. During the first few weeks of production, heavy rains fell on the area production was all but halted. However, DeBourgh was able to overcome these obstacles. One year later. company in now more profitable than ever with sales topping $ 6 million. Much credit has been given to the positive spirit of teamwork fostered among its approximately 80 employees. Emphasis shifted to employee involvement in decision making, quality, teamwork, employee participation in compensation action, and shared profits. In addition, DeBourgh became a more socially responsible company by doing more for the town in which it is located and by using paints that are more environmentally friendly.

Discussion
1. After its move in 1990 to La Junta, Colorado, and its new initiatives, the DeBourgh Manufacturing Company began an upward climb of record sales. Suppose the figures shown here are the DeBourgh monthly sales figures from January 2001 through December 2009 (in $1,000s). Are any trends evident in the data? Does DeBourgh have a seasonal component to its sales? Shown after the sales figures is Minitab output from decomposition analysis of the sales figures using 12-month seasonality. Next an Excel graph displays the data with a trend line. Examine the data, the output, and any additional analysis you feel is helpful, and write a short report on DeBourgh sales. Include a discussion of the general direction of sales and any seasonal tendencies that might be occurring
2. Suppose DeBourgh accountants computed a per-unit cost of lockers for each year since 1996, as reported here, Use techniques in the chapter to analyze the data. Forecast the per-unit labor costs through the year 2009.Use smoothing techniques, moving averages, trend analysis, and any others that seem appropriate. Calculate the error of the forecasts and determine which forecasting method seems to do the best job of minimizing error. Study the data and explain the behavior of the per-unit labor cost since 1996. Think about the company history and objective since 1996.

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NIAJ HNUB RAUG DEBOURGHLub DeBourgh Manufacturing tuam txhab ntawd founded tau nyob 1909 li lub hlau fabricating lag luag los rau cov kwv tij Berg plaub ntawd. Nyob hauv lub 1980s, lub tuam txhab khiav mus rau hauv lub sij hawm nyuab, ua puas tau kom tag txoj kev lag luam hlau-fabricating. Cov teeb meem uas DeBourgh muag twb tsis muag khoom, deteriorating labor relations, thiab ua nqi. Ua zog sawv muaj resisted nqi txiav kev ntsuas. Losses muaj piling li nyob hauv lub ceeb thawj txoj hauj lwm-kav fabrication division, uas yog cov coob ntawm lub tuam txhab zaus peb. Faib uas ua rau neeg taug kev txuas hniav steel kaw rau 1990. Rau ntxiv lub division, tsim kom muaj cov khoom All-American, yuav tsum tau tsiv mus nyob rau ib lub chaw them nqi tsawg dua. 1990, nrog rau lub tuam txhab ciaj sia taus ntawm num, qhov ruaj los pheej hmoo ua kev txiav txim thiab tawm txhua yam ntawm nws qhov chaw tus nqi siab nyob rau hauv Minnesota rau ib thaj tsam tsawg dua tus nqi nyob rau hauv la Junta, Colorado. Semitrailer truck yim caum tau siv txav tau cov khoom thiab cov lus nug 1000 mais ntawm ib nqi ntawm $ 1.2 million. Lub tuam txhab relocated mus rau ib lub tsev rau hauv La Junta uas tau sawv tsis muaj 3 xyoos. 10 tsuas ntawm cov neeg ua hauj lwm hauv xeev Minnesota kis rau cov tuam txhab, uas ceev nrooj ntiav thiab xyaum 80 ntau tshaj cov neeg nyob rau hauv La Junta. Yog koj tsiv mus nyob La Junta, lub tuam txhab ntawd thiaj li mus lawm nonunion. DeBourgh kuj muag ib cov nyiaj txiag ntsoog. Ib lub txhab nyiaj uas yuav tsum tau loaning lub tuam txhab nyiaj 35 xyoos yuav tsis tau nws ua tau li ntawd. Ntxiv mus, ib cov pob kim severance twb ua haujlwm nrog rau Minnesota cov neeg ua haujlwm kom ntau lawm yuav tau mus hauv qhov. Ib sab hauv Tshuag purchase "earnout" yog txheej txheem ntawm tuam txhab tsoom txoov Steven C. Berg thiab nws peb aunts, uas yog tus lwm thawj xibfwb yog tus tswv tsev. Lub-ru tsev ntawm lub tsev ntawd yuav nws tshiab lub tsev ntawm DeBourgh Manufacturing hauv La Junta heev heev xav tau kev kho. Thaum tus thawj ob peb lub lis piam ntau lawm, hnyav rains poob rau ntawm thaj tsam zus muaj tas, tab sis halted. Tiam sis, DeBourgh twb tau overcome no obstacles. Ib lub xyoos tom qab ntawd. niaj hnub nyob tam sim no profitable tshaj puas nrog topping $ 6 lab muag. Ntau daim credit lawm twb tau kom cov dab zoo teamwork fostered ntawm nws cov neeg ua hauj lwm li 80. Haum txav los koom tes ua hauj lwm nyob txim, tsis zoo, teamwork, neeg ua hauj lwm kev raug txiav txim, thiab sib koom profits. Tsis tas li, DeBourgh los ua lub tuam txhab muaj feem ntau lawv los ntawm kev ua ntxiv mus rau hauv lub zos uas nws nyob yog thiab siv cov xim tsev uas muaj ntau environmentally nyiam phooj ywg. Sib tham 1. tom qab nws tawm hauv 1990 La Junta, Colorado, thiab nws cov tshiab cov thawj kauj ruam, tus DeBourgh Manufacturing niaj hnub pib ib upward nce ntawm daim ntawv muag khoom. Piv txwv cov nuj nqis uas pom tias nov yog lub DeBourgh hli muag nuj nqis ntawm lub ib hlis ntuj xyoo 2001 hauv lub hlis ntuj nqeg 2009 (ntawm $1,000s). Txhua tiam sis muaj tshwm nyob rau hauv cov ntaub ntawv tag? DeBourgh puas tivthaiv raws caij nyoog rau lub qhov muag? Pom tias tom qab cov nuj nqis uas muag Minitab tso zis los ntawm decomposition tsom ntawm qhov muag nuj nqis uas siv cov seasonality 12 lub hlis. Ntxiv ib lub teeb Excel qhia cov ntaub ntawv uas muaj cov kab sib. Tshuaj xyuas cov ntaub ntawv, cov zis thiab yam ntxiv tsom koj twb yog tus tswv, thiab sau ntawv ceeb toom nyob DeBourgh muag khoom luv. Xws li ib tug sib tham txog cov kev taw qhia kev muag khoom thiab tej khaub tendencies uas tej zaum yuav tshwm sim2. Piv txwv DeBourgh LAGLUAM xoo ib nqi ib chav rau khoom rau ib xyoo txij thaum 1996, raws li qhia ntawm no, siv cov hom kev kawm nyob rau cov tshooj rau kev tsom xam cov ntaub ntawv. Huab cua hauv ib chav ua zog cov nqi los ntawm lub xyoo 2009.Use smoothing caag, mus Salaries, sib soj, thiab muaj lwm leej lwm tus uas zoo nkaus li tsim nyog. Laij tau qhov yuam kev ntawm cov forecasts thiab txiav txim uas cov txujci forecasting nkawd ua hauj lwm zoo tshaj plaws uas nrhiav kev ua yuam kev. Kawm cov ntaub ntawv thiab piav txog tus cwj pwm ntawm cov nqi them ua zog ib chav txij 1996. Xav txog lub tuam txhab muaj keeb kwm thiab hom phiaj txij 1996.