1. Good Day Everyone, I am Mary Joyce M.

Coro and I will be discussing the Learning

Curve Theory. Learning is essentially the acquisition of understanding, skills and
knowledge through experience or study. In the business world, tasks are completed
by the workers in job description and experience is the essential part to gain knowledge
and skill from actually performing a job. Some tasks needs to be done repetitively
especially on a large business. With repetition, if the time it takes to finish the task
diminishes, and so performance improves. Through experiences, a business can drive
significant improvements in quality, work processes and routines.
2. As a business acquires learning about how to better make and provide a product or
service over a greater quantity of output, it can supports that accumulated experience
helps reduce unit costs. (slide) I think familiar na kayo sa Learning Curve Theory and
ideally ang naiisip natin agad ay relationship of the time and production or productivity.
Sinasabi sa learning curve na sa patuloy na paggawa ng isang bagay ay mas
dumadami ang output na nagagawa mo. It ay dahil nasasanay ka na sa paulit ulit mo
na ginagawa kaya ang tendency mas bumibilis ka na sa paggawa ng isang bagay. And
when it comes to cost management or the relationship of cost to production, sa
pagbaba ng input costs mo ay dumadami ang units of production dahil mas may
kakayahan ang producers na mas mapadami ang production dahil sa mababa ang
magiging costs nito. Sa learning curve naipapakita ang relationship ni time in doing a
job, the production and the cost. Bumababa ang cost dahil ang employees mo ay mas
may experience or gamay na ang paggawa ng isang product or services. Through this
bumababa ang cost mo in a way na sa pagbilis mo sa pagagawa ng product or service
bumababa na yung cost of labour dahil mas mabilis na nga yung time mo, pati na rin
sa paggamit ng machineries or facilities.
3. The doubling rate is the reduction in average cost that occurs each time cumulative
production doubles. For an example, first batch is 100 production, so the 2 nd batch is
200, 3rd batch 400, 4th batch 800 and so on. Since double nga ang production per
batch. Pag sinabing reduction percentage, ito ang percentage kung ilan ang ibinawas
sa ating cost or time sa pagdoble ng ating production.
4. An 85% learning curve means a 15% decrease in unit time with every doubling of units
produced. An 80% learning curve means a 20% reduction percentage. A 90% learning
curve denotes a 10% reduction percentage. 75% learning rate; 25% reduction rate
5. The learning curve formula is usually used in calculating cost or time for other
quantities of units produced those that are not part of the doubling series, such as
three, five, six, etc.
6. Our example focuses on the relationship of average cost per unit and our unit
production. Since this chapter, Chapter 4 is about Cost and Production. In the example
our reduction rate is 20%.
7. According to the problem ang production natin will doubles and ang initial cost for our
production ay $100. Assume that in our early stage of production, 1 unit have an initial
cost of $100 so kapag sinunod natin ang doubling rate. Our next production will be 2,
then 4, 8, 16 and so on.
8. Pano natin makukuha ang average cost per unit? Sabi sa problem may 80% learning
curve and nakuha na nga natin na may 20% reduction rate. So for our 2 nd production
yung initial cost natin na 100 ay imumultiply natin sa 80% learning curve to get our
average initial cost. Then so on.
9. Mapapansin din natin na nagkaroon nga ng 20% reduction rate in every production.
10. Mapapansin sa graph na sa habang dumadami ang production natin ay bumababa
naman ang average unit cost nya at kagaya nga ng nasabi ko kanina ito ay dahil sa
experiences kung saan bumaba na ang time natin sa paggawa ng isang product so
ang tendency ay bumababa na an gating mga labour cost.
11. Try naman natin ang learning curve formula sa asting doubling series if tama nga ba
ang nakuha natin sagot