The Unused Capacity Trap
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1 The Unused Capacity Trap Juho Kanniainen, Mikko Varila, Jari Paranko E-ail: Industrial Manageent Tapere University of Technology P.O.BOX 541 FIN TAMPERE FINLAND fax (0) Abstract Outsourcing is a coon ethod for attaining cost advantages in the long ter. One essential but little researched issue is the consideration of unused capacity in ake-orbuy analysis. The ai of this paper is to consider how unused capacity should be taken into account in outsourcing decisions. The researched proble derives fro an epirical observation, but the research approach is copletely theoretical. Outsourcing should be exained over a long period to deterine all the consequences. The costs will rise in the beginning and reain high until the released resources are utilized. The consequence would be an increase in unused capacity, causing lower efficiency. This study concentrates on introducing the concept of the unused capacity trap and its characteristics. The sae schee of things can also be applied to any other situations besides outsourcing. Keywords: Unused capacity, Outsourcing, Cost accounting
2 1. Introduction In the past years outsourcing has received a lot of interest aong researchers. The criteria in outsourcing decision-aking are as diversified as the benefits 1 aied at. The ain attention has recently been on several approaches, the ajority of which are strategic in nature. For exaple, the tie period of outsourcing is increasing, which leads to longter effects (Drtina, 1994). Supply chains are turning into networks (Reynaldo, 2001) and the relationship between ain supplier and subcontractor is turning into equal partnership, where they both ai toward shared benefits (KTM, 2000), (Torppala, 1999). The benefits, however, accrue fro sall eleents that should not be forgotten. Strategic reasons ust not be an excuse for using inaccurate cost estiates. Attaining a cost advantage is one of the ultiate goals for outsourcing. Many sources have entioned that an essential eleent in aking outsourcing profitable is the utilizing of existing resources (Karjalainen et al., 1999). Yet little effort has been paid to researching the cost effects of resource utilization. What happens if excess capacity, created by outsourcing, cannot be fully eliinated or the eliinating occurs after soe delay? Unused capacity has been widely researched, but nobody appears to have seen it in connection with outsourcing. Soe unused capacity is needed for flexibility, but in excess it weakens unnecessarily the utilization rate of resources. Research studies have presented strong evidence that lots of unused capacity exists in copanies (Brausch and Taylor, 1997), (Buchheit, 2001), (Cokins, 1996). It also appears that copanies do not pay uch attention to reducing it (Brausch and Taylor, 1997). We argue that in certain situations outsourcing involves the danger of decreasing the utilization rate of resources. The continuous ignoring of unused capacity can gradually lead to a significant reduction in the rate of resource utilization. In that case, it ay require extensive effort, for exaple reorganization, to get out of the trap. 1.1 Objectives The objective of the paper is to analyze what the aount of total capacity is that should be eliinated after outsourcing in order to aintain the utilization rate of resources that 1 See for exaple (Darling-Foster, 1997), (Karjalainen et al., 1999), (Greaver, 1999) for benefits and criteria. 2
3 existed prior to the outsourcing decision. Especially, how does the existing unused capacity before outsourcing influence the aount to be eliinated. We are not optiizing the utilization rate but deterining what the cost effect of weakening the utilization rate is copared with the situation before. A subobjective is to define that cost. 1.2 Assuptions As entioned before, the danger of decreasing utilization rate of resources exists in certain situations. That is why several assuptions have to be valid, fro which the following three are the ost essential: 1) It is not desired that outsourcing should affect the utilization rate of resources. 2) Only parts of resources activities are outsourced. Soe resources are held in their current functions. 3) Unused capacity already exists in excess before outsourcing. Soe inor assuptions are entioned in the theory part. 1.3 Method The researched proble derives fro an epirical study, a ake-or-buy analysis at a global equipent anufacturer s. The object investigated was a subsyste of an assebly, a single object in a large copany. The starting point for the study was an analysis of the outsourcing costs. Phenoena observed during the investigation gave an incentive for further research. Despite the epirical roots, the research approach is copletely theoretical. The research cobines logical thinking and theory fro the areas of outsourcing, cost anageent and capacity anageent on the basis of the existing literature. The purpose of the research is ore to recoend and increase understanding than to give any exact solution. 3
4 2. Background 2.1 Outsourcing s effects on resources and capacity Outsourcing has ultiple effects on costs. Firstly, the outsourcing process and adopting the changes can be costly (Garaventa and Tellefsen, 2001), (Bartheley, 2001). Secondly, there are long-ter effects on production costs, which can be estiated by eans of ake-or-buy analysis. Despite the extensive research 2 in the area of outsourcing costs, its effects on the utilization of resources see to have reained a blind spot. Activity Based Costing has considerably enhanced the analysis of the effects of outsourcing on the use of resources. In general, ABC helps to deterine how resources activities change and how their costs can be ore correctly assigned (Greaver, 1999). In our study, ABC has provided guidance in thinking about the use of capacity by creating a connection between resources and activities. In outsourcing, activities are reoved, but often the resources cannot be siultaneously eliinated. Maintaining the forer utilization rate requires the addition of copensatory activities or eliination of part of the resources to keep a rational balance. However, ABC does not autoatically lead to cost reductions. It has even been claied that it ay not reflect the short-ter costs for soe fixed resources (Kee, 1999). Resources can be adapted to eet the needs in the long run, but additional costs will occur in the tie period when the utilization rate is lower than before. Resources can be difficult to reallocate, or changes can be so sall that they are considered insignificant or too difficult to estiate. If this cost ite is not treated separately, there is a danger of its being neglected. 2.2 Categorization of resources by use Cooper et al. (1992) have placed resources in two categories. Resources in the first class are supplied as used. For exaple, energy and teporary eployees are usually ordered as needed. Such resources have no unused capacity. Resources in the second class, for exaple fixed assets, are supplied in advance of use. Most of these resources can be purchased only in relatively large chunks, regardless of how uch of the resources are actually needed. The resources in the second class ay have unused capacity. 2 An extensive literature review about outsourcing has been ade by Kakabadse (2000). 4
5 2.3 capacity, unused capacity and utilization rate Several different definitions of capacity have been developed; see for exaple (McNair, 1994). Capacity can be easured in any different ways. It can be expressed in ters of input or output easures (Lloyd, 1984), for exaple as a nuber of products or hours, respectively. In this study, capacity is called total capacity. Categorization of capacity into unused and used capacity is a way to iprove recognition of resource inefficiencies (Buchheit, 2001, Cooper and Kaplan, 1992, Brausch and Taylor, 1997, Klaer, 1996). Cost of unused capacity is cobined with costing ethod proble by Paranko (1996). Forally, unused capacity is equal to total capacity inus used capacity. In the literature the words idle and free are used as a synony for unused. In this study the ter utilization rate is defined as the relation of used capacity to total capacity. The cost of unused capacity is assued to be known. 3. Unused capacity challenges outsourcing 3.1 Outsourcing s effect on the structure of capacity Let us consider a situation where the assuptions entioned earlier are valid, and no resources would be allocated away. Moreover, capacity is easured in units of input. In that kind of situation, the capacities of resources in the second class do not change, but their structures do with outsourcing. Unused capacity of a resource increases, while used capacity decreases correspondingly. This phenoenon is described in Figure 1. Capacity before outsourcing Capacity with outsourcing Unused Unused Figure 1. The structure of capacity changes with outsourcing while total capacity does not change. 5
6 When deciding to ake or buy, changes in costs are analyzed. Soe costs, like aterial costs, increase while others decrease. The outsourcing is profitable if the su of the changes is favorable. 3.2 Resource allocation For outsourcing to be profitable, the cost of resources ust decrease at least to the tune of the increase in total costs. It is worth noting that even if a lower cost level was achieved and outsourcing was profitable, the utilization rate of resources ight still decrease. Figure 2 describes a situation where only the increase in unused capacity is eliinated. As can be noticed, resource utilization rate decreases and the structure of total capacity becoes disadvantageous with outsourcing. In addition to decreasing costs, the ai of outsourcing should also be to prevent the utilization rate of resources fro decreasing, unless that is the whole purpose. Before outsourcing After outsourcing After allocation Unused Unused Unused Figure 2. Changes in total capacity and utilization rate when only increase in unused capacity is eliinated Let us assue that the change in used capacity of a resource group caused by outsourcing ( ) is known. Capacities of the group s resources are siilar and C siilarly used. The used ( C ) and the total ( C ) capacity of the resource group just before outsourcing are known as well. When the equation C C C + C = (1) C + C holds true, utilization rate of the resource group does not change because of outsourcing. In the equation, C denotes the required change in total capacity of the 6
7 resource group between just before outsourcing and after allocation. We call C excess capacity caused by outsourcing. It is essential to note that C is caused only by outsourcing and other factors, which change capacity, are ignored. To solve (1) for C, we obtain C C C = =, (2) C p C 100% where p is the utilization rate of the resources. Multiplying equation (2) by, we C have the required proportional change ( C % ) for the total capacity of the resources. C C % = 100%. (3) C It is possible to note fro equation (2) that the argin between C and C increases if p decreases. In other words, the ore unused capacity there is in proportion to total capacity, the ore iportant it is to pay attention to the fact that eliination of increased unused capacity, - C, is not enough. Fro the equation (3) it can be seen that unused capacity ust be eliinated in proportion to used capacity. To illustrate that, let us take an exaple. Assue that a work group s working load per onth, i.e. used capacity, decreases 100 hours due to outsourcing. In addition, the proportion of the workforce s leisure tie to the wage-payent tie was 25% just before outsourcing. With equation (2) we have C Workforce 100h CWorkforce = = = h. p% ( 75% ) If anagers do not accept a decrease in the utilization rate of the workers, they are copelled to reduce staff so that its total capacity decreases 133 hours. If total capacity is reduced 100 hours, unused capacity does not change absolutely, but its proportional share increases. 7
8 3.3 The cost of allocation delay As we observed, unused capacity has an effect on the aount of resources to be allocated. Moreover, it is necessary to consider the eliination of capacity fro the tie perspective too. An iportant point in this study is anageent of cost of excess capacity as a separate cost ite. The excess capacity, C, causes costs until it is eliinated. It sees that there has been no definition for excess capacity in that sense in the literature before, and neither has anyone considered the costs that it causes. We call that cost ite the cost of allocation delay. If the excess capacity is eliinated all at the sae tie, the present value for the cost of allocation delay of resource group is Delay c n ) k= 1 kt = C c ( 1 + r (4) when the interest rate per year is r. The length of a fixed tie period, expressed as the nuber of years, is denoted T. If it is desired that T should express for exaple the nuber of onths or days, then r denotes interest rate per onth or day, respectively. c is the cost of the resource when it is unused. The cash flows, C c, occur at the end of the tie periods. In addition n is the nuber of tie periods when the eliinating happens. Since n 1, the nuber of periods has to be at least one in order to give rise to an allocation delay cost. To illustrate the equation (4), the above exaple is further developed below. The capacity of the workforce was based on the aount of hours per onth. Thus, the length of a tie period is 1/12 when T expresses the nuber of years. As we obtained earlier, C Workforce = 133h. The cost of the workforce is 20 /h. The eliination happens after three onths. The noinal interest rate per year is 7%. We can use the equation (4) as follows: n Delay kt c Workforce = CWorkforce cworkforce ( 1 + r ) k= 1 3 = 133h 20/ h ( ) = 133h 20/ h k = 1 k 12 In other words, the decrease in the workforce s load due to outsourcing costs 7910 during three onths, if excess capacity isn t eliinated. 8
9 Considering a situation where the excess capacity is allocated in stages, let us introduce the discrete function α (kt). It denotes in percentage ters the reaining aount of the excess capacity of resource group at tie kt. Thus 0 α (kt) 1. When α (kt) is assued to be known, the cost of the allocation delays of resources is Delay c = k= 1 α. (5) kt ( kt ) C c ( 1 + r ) The total cost of allocation delays, 1 n. Delay c, is the su of all the cost of allocation delays, c Delay = n = 1 c Delay n kt α ( kt ) C c (1 + r ). (6) = 1 k = 1 = The specific estiating of α (kt) is ipossible in real ters. Nevertheless, it is essential to understand the idea of the cost ite and its role in decision-aking when outsourcing occurs. Even the rough subjective estiation of resource allocation iproves decisionaking. 4. Conclusions Unused capacity ay have a significant effect on the aount of resources to be allocated. To illustrate that, let us set the change in used capacity with outsourcing at the value 1. That way we get fro the equation (2) a rational function: ( =1, p) = 1/p, (7) C C which is shown in Figure 3. It can be seen that if the utilization rate of soe resources is 50% just before outsourcing, the required change in total capacity of the resources is double copared with the situation where no unused capacity exists. 9
10 /p Utilization (p) Figure 3. Effect of unused capacity on the allocation of resources: Required change in total capacity, i.e. 1/p, copared with the situation where no unused capacity exists We have claied and also shown that unused capacity ay have a significant role in the allocation of resources. When outsourcing occurs, it is necessary to pay attention to unused capacity in situations where the assuptions hold true. It is typical of soe inflexible resources that their capacity anageent is difficult. 3 Because of that, satisfying the requireent that outsourcing should have no effect on utilization rate is often ipossible in real ters. In such a case, the cost of the allocation delay ay have a significant effect on the costs of outsourcing. Thus, one iportant criterion for outsourcing is anageability of the resources whose activities are to be outsourced. Even if it is ipossible to know exactly the cost of allocation delay, it is iportant to estiate its role when doing a ake-or-buy analysis. How to avoid the unused capacity trap when outsourcing? Attention is paid to resources whose activities are to be outsourced. Firstly, unused capacity should be taken into account when resources are to be allocated. Secondly, the cost for allocation delay should be considered. Essential questions are: How uch does the need of resources change? Are resources anageable? How uch capacity ust be eliinated when unused 3 See for exaple (Pagell et al., 2000) 10
11 capacity is taken into account? Is the cost of allocation delay significant? Finally, does the outsourcing have an effect on utilization rates of resources? 5. Discussion The researched proble derives fro an epirical study, which was the reason for considering the phenoenon through outsourcing. The sae schee of things can also be applied to cases where the nuber of activities decreases by any decision. One exaple is a change in production ix. Outsourcing was a good exaple, because its ultiple effects on different factors created a potential for ignoring the full utilization of a single resource. In further studies the interest will be in broadening the field of applications to concern also other decisions that either reduce or also increase the nuber of activities. In addition, it would be interesting to research the cost effects of using that kind of easures as a eans of iproving capacity structure. To apply the idea of the study does not necessarily require a decision or event. The need for changing capacity ay result fro any situation where the resources are not optially used: It would be worth investigating what the cost of unoptial capacity structure is. Allocation of resources was denoted by a discrete function α (kt). A very essential but difficult proble is the estiation of the function. One thee for further research concerns cost assignent: How should the costs of an unoptial utilization rate be assigned? 11
12 References Bartheley, J. (2001) "The Hidden Costs of IT Outsourcing", MIT Sloan Manageent Review, Vol. 42, No. 3, pp Brausch, J. M. and Taylor, T. C. (1997) "Who is Accounting for The Cost of Capacity", Manageent Accounting, Vol., No. February, pp Buchheit, S. (2001) "Ooucoe Effects and Capacity Cost reporting", Managerial Finance, Vol. 27, No. 5, pp.. Cokins, G. (1996) Activity-based cost anageent: Making it work: A anager's guide to ipleenting and sustaining an effective ABC syste, Irwin, Chicago. Cooper, R. and Kaplan, R. S. (1992) "Activity-Based Systes: Measuring the Costs of Resource Usage", Accounting Horizons, Vol. 6, No. 3, pp Darling-Foster, A. (1997) "Outsourcing can cut costs, add expertise", The Business Journal of Kansas City, Vol., No. May, pp.. Drtina, R. (1994) "The outsourcing decision" In Manageent Accounting, Vol. 75. Garaventa, E. and Tellefsen, T. (2001) "Outsourcing: The hidden costs", Reviw of Business, Vol. 22, No. 1/2, pp Greaver, M. F. (1999) Strategic Outsourcing, AMACOM. Kakabadse, N. and Kakabadse, A. (2000) "Critical review - Outsourcing: a paradig shift", Journal of Manageent Developent, Vol. 19, No. 8, pp Karjalainen, J., Maijala, M. and Lindgren, M. (1999) Tuotannollinen ulkoistainen, MET, Vantaa. Kee, R. (1999) In Eerging Practices in Cost Manageent(Ed, Edwards, J. B.) WG&L/RIA Group, Boston. Klaer, T. (Ed.) (1996) Capacity easureent & iproveent: A anager's guide to evaluating and optiizing capacity productivity, Irwin, Chicago. KTM (2000) Alihankkijasta järjestelätoiittajaksi - ahdollisuus kasvaa ja enestyä, KTM, Vantaa. Lloyd, A. (1984) "40 days to the due date by Willy Makeit: The role of capacity anageent in MRP II. Regardings in Material and Capacity Requireents Planning" In APICS 27th Ann. Interbat. Conf., Las Vegas, Nevada. McNair, C. J. (1994) "The hidden costs of capacity.", Journal of Cost Manageent, Vol. 8, No. 1, pp Pagell, M., R., N. W., Hanna, M. D. and R., K. D. (2000) "Uncertainty, Flexibility, and buffers: Three case studies", Production and Inventory Manageent Journal, Vol. 41, No. 1, pp.. Paranko, J. (1996) "Cost of Free Capacity", International Journal of Production Econoics, Vol Reynaldo, G. (2001) "New trends in business force re-evaluation of supplier relationships" In Frontline Solutions, Vol. 2, pp. 4. Torppala, M. (1999) Strategisen toiittajayhteistyön kehittäinen konepajateollisuudessa, TKK / Lahden keskus, Lahti. 12
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