Dr. Norman T. Sheehan, Ph.D, CGA, CMA

MPAcc 801

JetFighter Exercise• Your team is the senior mgmt group of the small and

financially challenged JetFighter company. Your company has just won an important Government jet fighter contract that needs to be fulfilled immediately. In order to win the contract, your firm agreed to produce at least 5 planes in each production period.

• The Gov’t inspector will buy all the jet fighters that exactly meet the “Six Government Purchasing Criteria” laid out on last page of JetFighter Instructions

• We will divide into four teams – groups will build the Basic Training Plane or the Deluxe Combat Plane

Dr. Norman T. Sheehan, Ph.D, CGA, CMA

MPAcc 801

JetFighter Exercise• Base Plane Price=$5M, Deluxe Plane Price=$10M• Raw materials cost varies by type of plane and

amount purchased (see hand-out)• Your team goal is to earn most profit: Revenue – Cost (Planes Passed*Sales Price) – (Planes Bought*purchase cost)• Planes purchased but not completed or approved

in Period 1, cannot be used in Period 2 as they become obsolete

• There may be small problems with the raw materials, but there are no refunds (sorry)

Dr. Norman T. Sheehan, Ph.D, CGA, CMA

MPAcc 801

Six Government Purchase Criteria1. Printed lines should be in the position shown on the diagram.2. The wing tips must be turned up 2.5 cm on each wing and be straight up on

both sides (not as shown in Step 12 “Top View” and “Front View” which shows them incorrectly bending inwards).

3. The “pilot’s cabin” (Step 11b) must be puffed out considerably (as shown in Step 12 “Top View” and “Front View”) as skinny cabins crowd the fighter pilots. The cabin folds must be creased on the printed lines (as shown in Step 12 “Top View” and “Front View”). The center cabin line must line up with the nose tip (as shown in Step 12 “Top View”).

4. The two wings must be level and even with each other (not as shown in Step 12 “Front View”, but rather the entire wing deck should be even and at the same level). The printed lines on the wings must meet in the center at a 45° angle.

5. The plane’s nose tip should be pointed at a 45° angle (as shown in Step 12 “Side View”).

6. The planes should be able to fly (more or less).

Dr. Norman T. Sheehan, Ph.D, CGA, CMA

MPAcc 801

Government Purchase CriteriaBasic Training vs Deluxe Combat

Basic Planes = $5 MillionSimilar characteristics andcomponents to Deluxe Planes, but much lowerbuyer expectations, so topass inspection Basicplanes should have a Similar quality as KIA SUVs

Deluxe Planes = $10 MillionSimilar characteristics andcomponents to Basic Planes, but higher buyer Expectations, so to passinspection Deluxe planesshould have similarquality as Lexus SUVs