JP2006085734A - Device and method for monitoring abnormality of production cost - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To realize a technology calculating production costs for each of the kinds of parts in a production system for producing various products by producing various parts, and combining the various parts. <P>SOLUTION: This device is provided with a means for measuring resource quantity inputted for production by each of production units where inputted resources are decomposed into units to be spent on the production of whole shipping parts, a means for storing the unit price of the inputted resources, a means for calculating the production quantity of the parts produced by the inputted resources by each of the kinds of parts, a means for storing the proportional division rate of the inputted resources to be spent by each of the kinds of parts, and a means for calculating the parts production costs for each of the kinds of parts by the production units from the inputted resource quantity, the inputted resource unit price, the parts production quantity of each of the kinds of parts, and the proportional division rate of each of the kinds of parts. <P>COPYRIGHT: (C)2006,JPO&NCIPI

Description

  The present invention relates to a technique for monitoring the occurrence of a phenomenon in which production costs vary abnormally.

  Normally, the production cost of a product is assumed at the product planning stage. The sales price of the product is determined based on the assumed production cost of the product. The relationship between the production cost assumed at the planning stage and the actual production cost has a great influence on the profits and losses obtained from the production and sales of products. There is a need for a technology that accurately knows the actual production cost and quickly finds that it exceeds the production cost assumed in the planning stage.

  Currently, many kinds of small quantities are produced at many production sites, and multiple types of parts are produced and multiple types of parts are combined in various ways to produce multiple types of products. In this case, it is difficult to calculate the production cost for each product type. In a single-stream production system that produces only one type of product, the production cost per product can be calculated by dividing the cost of resources input for production by the number of products produced. However, in a mixed flow production system that produces a plurality of types of products, it is difficult to calculate the production cost for each type of product.

In Patent Document 1, in order to accurately calculate a production cost that varies with time, “a means for inputting an order price, a means for storing the cost of an order, and a profit / loss based on the order price and the production cost” A cost management apparatus comprising a means for calculating and a means for outputting a calculation result, the means for inputting information related to the work required for the production of the ordered product, and the production of the ordered product based on the inputted information A cost management apparatus including means for calculating the cost required for the cost and means for updating the cost based on the calculated cost is disclosed.
Patent Document 2 also discloses a method for grasping the production cost.

JP 2001-117983 A Japanese Patent Laid-Open No. 11-328263

In the conventional production cost calculation technology, the production cost is calculated by grasping which worker has worked for how many hours for which product. However, in mixed flow production sites, it is often impossible to grasp the above. For example, an automobile production factory produces many types of parts (about 15,000 points / factory), and various types of parts are combined to produce dozens of kinds of automobiles. It is very difficult to figure out how many hours a person has worked and calculate the cost.
A first object of the present invention is to realize a technology for calculating a part production cost for each part type in a production system in which a plurality of types of parts are produced and a plurality of types of parts are combined to produce a plurality of types of products. is there. If this is realized, the product production cost for each product type can be calculated.
If you can calculate the production cost for each product type in a production system that mixes and produces multiple types of products, the profit and loss for each product type will be clear, and it will be easy to find product types that need to improve profitability. It becomes possible to grasp.

Production costs include capital investment depreciation, maintenance and management costs, indirect costs, etc., but material costs and labor costs tend to fluctuate. The material unit price and labor unit price fluctuate depending on the economic environment. Depending on the quality of the product design and the quality of the labor provider's technology, the defective product occurrence rate fluctuates, and the amount of material used varies. The required man-hours fluctuate depending on the quality of the product design, work order, etc., and labor time fluctuates.
The second object of the present invention is not only to calculate the production cost for each product type, but also to realize a technique for calculating the material cost and labor cost in the product cost.
In the product planning stage, not only the total production cost of the product is assumed, but also the material cost and labor cost are often assumed. In this case, when the estimated value and actual value of the material cost and the estimated value and actual value of the labor cost are displayed so as to be comparable, the location of the problem can be easily understood.

Usually, people, materials, and resources such as energy are used for production. There are various ways of introducing people, such as a one-time work system, two-time work system, overtime, no overtime, a small number of people with high quality and high unit price, Many people with low unit prices are introduced. The input materials include materials consumed by production such as raw materials, raw materials and purchased parts, and materials depreciated by production such as production equipment. The energy includes electricity and fuel gas.
If resources such as personnel, materials, and energy used for production are rationally utilized, the maximum production amount is obtained for the input resources, and the production cost per product is reduced. However, it is difficult to rationally utilize personnel, materials and energy. For example, in order to utilize purchased materials without waste, it is necessary to reduce the rate of occurrence of defective products. For this purpose, it is preferable to continue production activities at a leisurely pace with good quality personnel. However, in order to suppress the occurrence rate of defective products in this way, it is difficult to say that the introduced personnel are reasonably utilized. In order to obtain the maximum production volume by rationally using people and materials, it is necessary to carry out production activities at a pace with enough personnel to generate an appropriate amount of defective products. In addition, it is difficult to secure enough personnel for the given production volume, and excessive personnel may be used. In this case, if the introduced personnel are reasonably utilized, production sufficient for production is not performed, and the production cost per product increases.
It is difficult to judge whether the maximum production volume is increased by rationally using resources such as people, materials and energy. For example, it is difficult to evaluate whether or not employees are rationally used for production sites that maintain production activities with high-quality personnel while suppressing the occurrence of defective products. It is.

Is it possible to reduce production costs by rationally using resources such as people, materials, and energy, or can there be a problem with the resource utilization method and reduce production costs by rationally using them? There is no technology to judge whether or not. For this reason, the location of problems in reducing the production cost is not obvious, and if the problem becomes clear, it is often left that can reduce the production cost by taking measures.
Another object of the present invention is to realize a technique for calculating a production cost that should be obtained if production is performed by rationally using resources such as people, materials, and energy. The term “reasonable” as used herein means that the production cost per product is reduced by utilizing resources most effectively. Here, the production cost per product is an objective function and is not evaluated in resource type units. For example, if 100 materials are used most rationally, 100 products can be obtained. However, for that purpose, high-quality personnel are utilized at a leisurely pace, and it cannot be said that personnel are rationally utilized. For example, it may be more reasonable to utilize the material so that, for example, 3 defective products are generated from 100 materials. If it is possible to calculate the production cost that should be obtained by rationally using the input resources in the above-mentioned sense, the production cost can be reduced by rationally using the resources by comparing with the actual production cost. It is possible to determine whether the production cost is high because the input resource is not rationally used or whether the production cost can be reduced by improving the input resource rationally. It becomes.

The types and amounts of resources that need to be input for the same amount of production are not uniform. In the previous example, there was an input method that secures a high yield by introducing many high-quality personnel and a small number of materials, while a small number of personnel and a large number of materials were introduced to accept and produce a low yield. There is also an input method. A small number of skilled workers may be thrown in and many unskilled workers may be thrown in, or a large number of skilled workers may be thrown in and a small number of unskilled workers may be thrown in to reduce the total number of workers. A large amount may be invested in equipment investment to reduce the number of workers, or a large number of workers may be invested to save equipment investment.
The production cost per product varies depending on the resource input method, and if the component composition ratio of the input resource is selected optimally, the production cost per product is reduced, and the component composition ratio of the input resource is If not selected properly, the production cost per product will increase. It is difficult to determine whether or not the component composition ratio of the input resource has been accurately selected to reduce the production cost per product.
Another object of the present invention is to realize a technique for calculating a production cost obtained by accurately selecting a component mixture ratio of input resources. If this can be actually calculated, it is possible to determine whether or not the component composition ratio of the input resource is accurately selected by comparing with the actual production cost.

The apparatus according to claim 1 corresponds to the first object, and produces a plurality of types of parts and combines a plurality of types of parts to produce a plurality of types of products. Calculate This device
A means for measuring the amount of resources input for production for each production unit, where the input resources are broken down into units that are spent on the production of all shipped parts;
・ Means for storing unit prices of input resources;
・ Measuring the parts production quantity produced by the input resources for each part type;
・ Means to store the proportion of input resources spent for each part type,
A means for calculating a part production cost for each part type in the production unit from an input resource amount, an input resource unit price, a part production quantity for each part type, and a prorated ratio for each part type.

  In the above apparatus, the production cost is calculated by disassembling a mixed flow production system of various types of parts into fine units. Here, the input resource is broken down into units (hereinafter sometimes referred to as cost centers) that are consumed in the production of all shipped parts. In the case of a cost center, there are no parts shipped from the middle of the production process. All parts are shipped to the final stage of the cost center. When the cost center is disassembled, the cost of the input resource is allocated to the parts produced using the input resource, so even if multiple types of parts are produced at the cost center, the production cost for each part type is calculated. It becomes possible to do.

  In the present invention, a production cost for each part type is calculated by using a technique for disassembling into a cost center and a technique for using a prorated ratio that resources input to the cost center are consumed for each part type. For example, if labor costs of (x + y) z yen are thrown into a cost center that produces the same number of parts X that require x seconds for assembly and parts Y that require y seconds for assembly, the parts X It is calculated that xz circle has been spent on component Y and yz circle has been spent on component Y.

By combining the technology for disassembling into cost centers and the technology for apportioning input resources by component type, it is possible to accurately and easily calculate the production cost for each component type at a cost center that produces mixed flows.
If the production cost can be calculated on a part basis, it is possible to calculate the production cost of the product made up of parts, and to calculate profit / loss in the department unit that manages the cost center. The underlying production costs will be calculated.

The input resource amount measuring means preferably measures at least the input material amount and labor amount. Moreover, it is preferable that the part production cost calculation means calculates the material cost and labor cost in the part production cost.
The means for measuring the amount of material and labor input are not limited to those that measure in real time.For example, the input amount can be determined afterwards based on material purchase records, payment records associated with purchases, labor management records of workers, etc. It may be obtained by calculation.
When the amount of material and labor input are measured, it is possible to calculate the material cost and labor cost in the part production cost, and to grasp the main breakdown of the part production cost.

If the part production cost for each part type can be calculated, the product production cost for each product type can be calculated by consolidating the parts production cost. For this purpose, for each product type, the means for storing the part type group constituting the product and the part type group included in one product type are summed up to produce the product of the product type. Add a means to calculate costs.
According to this apparatus, the product production cost for each product type can be calculated easily and accurately.

If not only the total production cost but also the material cost and labor cost are assumed in the product planning stage, these are set as target values and displayed so that they can be compared with the actual production cost calculated by the above technology. It is useful.
The device for this purpose calculates the target product production cost, the means for storing the target material cost and the target labor cost in the target product production cost, the target product production cost, the target material cost and the target labor cost. A means for displaying the product production cost, material cost and labor cost in a comparable manner is provided. The latter cost corresponds to the actual cost.
In this case, the target and the actual are compared, and the location of the problem becomes obvious. The target and actual costs of material costs and labor costs, which are the main breakdowns, are compared with each other, so the location of the problem becomes more obvious.

Material costs are determined by unit price and quantity used, and labor costs are determined by unit price and input quantity. When displaying the target of the material cost and the labor cost and the actual, it is preferable to display the unit price and the input quantity in comparison.
The device for this purpose is a means for storing the unit price and quantity of the target material cost, the unit price and quantity of the target labor cost, the unit price and quantity of the target material cost, the unit price and quantity of the target labor cost, and the calculated material. A unit for displaying the unit price and quantity of the cost and the unit price and quantity of the labor cost so as to be comparable with each other.
For each of the material unit price and the used quantity, and the labor unit price and the input quantity, the target and the actual are displayed in comparison, so the location of the problem is often made obvious.

The production cost assumed at the product planning stage is an important indicator that directly affects profit and loss and is an important target, but it may be an unreasonable value in light of the actual situation and is not an accurate target for the production site. Sometimes. Rather, it may be more appropriate to revise the goal.
Therefore, the target product production cost, the target material cost, and the labor cost are entered based on the target product production cost, the target material cost, the target labor cost, and the actual product production cost, the material cost, and the labor cost. Preferably further means are provided.

The number of parts is extremely large, and there are many production costs for each type of parts. Among them, it is not easy to identify a problem component type. Therefore, the calculated part production cost and the material cost and labor cost occupying the part production cost are compared with a predetermined target, and further provided with means for displaying a warning when at least one kind of cost is different from an allowable level or more. It is preferable.
Various things can be adopted as comparative symmetry. Most commonly, historical average production costs for similar parts can be employed. In this case, a warning display is made when the production cost of the part suddenly changes. Alternatively, the production cost of similar parts can be used as a comparative control. In this case, a part with a high production cost can be easily found.

  Production from the actual input amount measured by the means for measuring the actual amount of resources input, the means for measuring the actual production amount, the resource amount measurement means and the production amount measurement means, and the actual production amount The means to calculate the actual production cost per product, the component composition ratio of the input resources necessary to produce the production amount obtained when the input resources are used without waste, and the per product When calculating the expected production cost with the minimum production cost per product from the formula describing the relationship between production costs, and when the calculated actual production cost and the expected production cost differ by more than the allowable level According to the apparatus having the means for displaying the warning, it is possible to monitor the occurrence of an abnormal phenomenon of the production cost.

When the amount of resources actually input is determined, the amount of production obtained when the input resources are utilized without waste is determined. The composition ratio of the constituents of the input resources necessary to produce the production amount is not uniform, and it may be possible to introduce a large number of skilled workers and a small number of unskilled workers, or a small number of skilled workers. It is possible to add a large number of unskilled workers, produce a large amount of materials and produce them with unskilled workers, or produce a large number of skilled workers and produce with a small amount of materials. The number of workers may be reduced by investing in capital investment, or the number of workers may be invested to save capital investment.
The component composition ratio of input resources necessary to produce the same production amount (referring to the ratio of the amount for each type of input resource as shown in the above example) varies. In addition, the production cost per product varies. Therefore, by analyzing the relationship between the composition ratio of the input resources and the production cost per product, a mathematical expression describing the relationship can be obtained. When this mathematical formula is obtained, the component composition ratio of the input resources that minimizes the production cost per product for a given production amount is found, and the minimum production cost per product is found. . In the present invention, this is called expected production cost.
In the apparatus of the present invention, the actual production cost and the expected production cost are compared, and if the difference exceeds the allowable level, a warning display is displayed.
If the input resources are wasted and the production amount that should be possible cannot be obtained, or if there is a problem with the composition ratio of the components of the input resources, the actual production cost will greatly exceed the expected production cost. Attention is drawn to the occurrence of the occurrence of an accident, and it is not overlooked that the actual production cost has risen abnormally from the expected production cost. It is possible to quickly cope with an abnormal increase in actual production costs by taking necessary measures.

It is preferable to provide means for displaying the component composition ratio of the input resource that realizes the expected production cost and the actual component composition ratio of the input resource so that they can be compared when the production cost is abnormally increased.
In this case, the component composition ratio of the input resource that minimizes the production cost per product and the actual component composition ratio are displayed in comparison, making it easy to find input resource selection mistakes and the like.

  The above-described series of technical ideas can be embodied in a method. The main methods can be organized as follows.

  This is a method that uses a computer to calculate the part production cost for each part type in a production system that produces multiple types of products by combining multiple types of parts and producing multiple types of products. The process of disassembling the production system into units consumed for parts production, the process of measuring the amount of resources input for production for each decomposed production unit, the process of storing the unit price of input resources, and the input The process of measuring the part production quantity produced by resources for each part type, the process of storing the proportion of the input resource consumed for each part type, the input resource amount, the input resource unit price, and the part type And a step of calculating a part production cost for each part type in the production unit from the parts production quantity and a prorated ratio for each part type.

  In addition to the above-mentioned parts production cost calculation method, a process of storing a part type group constituting the product for each product type, and a part in the production unit for a part type group included in one product type When the process of calculating the product production cost of the product type by totaling the production costs is performed, the product production cost can be calculated.

  For each production volume, a process for obtaining a mathematical formula that describes the relationship between the composition ratio of components of input resources necessary to produce the production volume and the production cost per product, and the actual amount of resources input A process of measuring actual production, a process of calculating actual production costs per product from the measured actual input resources and actual production using a computer, And a step of calculating an expected production cost obtained when the input resource is optimally selected from the actual input resource amount, the component composition ratio of the input resource, and the mathematical formula calculated in the above step using a computer. In this case, the actual production cost and the expected production cost can be compared, and when both are different from the permissible level, a step of displaying a warning can be executed. By this method, it is possible to monitor the occurrence of an abnormal phenomenon of production costs.

One advantage of the present invention is that it is possible to relatively easily and accurately calculate the part production cost for each part type in a system in which a plurality of types are mixed and produced. The original data will be available.
Another effect of the present invention is that various parts production costs for each part type can be aggregated to enable various types of analysis, thereby making the problem obvious.
Another advantage of the present invention is that abnormalities in production costs can be monitored from various points of view, and abnormalities can be detected early, which enables early detection of problems and countermeasures early. It becomes.
Another effect of the present invention is that future prediction is possible, thereby making it possible to objectively evaluate measures.
Another advantage of the present invention is that it is possible to calculate a breakdown of production costs, which makes it easier to determine the cause of the problem.
The present invention achieves at least one of the above effects, and may not exhibit all the effects depending on the embodiment.

  FIG. 1 illustrates a simplified production line group of parts and products viewed in units of parts transportation equipment. In the mixed flow production system, the parts move in a complicated manner, the part 1 is shipped from the middle of the production line 1 (1a), the part 2 is thrown in the middle of the production line 1 (2b), and the part 3 is the most part of the production line 1. This step is skipped (3a, 3b). The same kind of complicated movement of parts is also observed in the production lines 2 to 6, and finally products are produced on the production line 6. Parts are shipped from the middle of the production line (1, 3, 5, 7, 8, 9), shipped from the end of the production line (4, 6, 10, 11, 12), or in the middle of the production line While being input (2, 3, 6, 9) or being input at the beginning of the production line (4, 7, 8, 10, 11, 12), the production system is moved in a complicated manner. Although not shown in the figure, the same production line may be loaded several times. In this production system, about 15000 types of parts are produced and dozens of types of products are produced. It is very difficult to calculate the part production cost for each part type and the product production cost for each product type. It is.

In this embodiment, in order to calculate the part production cost for each part type, the production system illustrated in FIG. 1 is disassembled into a cost center illustrated in FIG. The cost center is a production unit in which the resources input for production are consumed for the entire production of the shipping parts, even if it is the largest. In the case of the production line 1 in FIG. 1, a part of the resources input to the production line 1 is not spent on the production of the parts 1 (the parts 1 are shipped from the middle, and the resources input to the post-shipment process are the parts 1 In addition, the resources input to the process in which the part 3 is skipped are not used for the production of the part 1). The production line 1 cannot be called a cost center.
Parts may be thrown in the middle of the cost center. It is allowed to be disassembled into a cost center that crosses before and after the step 2b where the parts 2 of the production line 1 join.
Production lines (for example, production lines 4 and 5) in which no parts are shipped from the middle can make the production line itself a single cost center. It may be broken down into smaller units for the purpose of management convenience.

  FIG. 2 shows an example of a disassembled cost center. Parts are not shipped from the middle of the cost center, and are always shipped from the end of the cost center. The shipped parts may move to a plurality of shipping destinations. For example, the cost center A produces parts A1, A2, A3, A4, the parts A1, A2 are shipped to the cost center C, and the parts A3, A4 is shipped to cost center D.

  Resources necessary for production are put into the cost center. FIG. 3 illustrates input resources. Materials (parts produced in the previous process, parts purchased from the outside, raw materials, consumables, consumables for production support, etc.) are input, labor is input, Energy such as electricity and gas is input, investment in production equipment is input, maintenance cost for production facilities is input, and other expenses are input. Other expenses include indirect expenses such as personnel expenses for design personnel, and include fixed expenses and operating expenses such as taxes and public dues for maintaining and managing production systems. The input material cost is determined by the unit price and the quantity used, the input labor cost is determined by the unit price and the input amount, the input energy cost is determined by the unit price and the usage amount, and the equipment cost is the depreciation cost of capital investment and the maintenance cost of production equipment, etc. Determined. Other costs are determined by indirect costs, fixed costs and operating costs.

  The cost center characteristics are reflected between the input resources and the amount of production produced by the input resources, and input is based on the defect rate, efficiency at which the labor force is utilized, energy efficiency, productivity of production facilities, etc. The relationship between resource volume and production volume changes.

By distributing the cost of resources input to the cost center to the parts produced at the cost center, the production cost of the parts produced at the cost center is calculated.
In order to collect the unit price and input (resource) amount of resources actually input to the cost center, and to collect the quantity of parts produced at the cost center, the "part production cost and product production cost" Is configured to monitor the occurrence of an abnormal phenomenon of production costs by calculating This apparatus is constructed by a computer system and includes an integrated database shown in FIG. The integrated database 20 is readable and writable by a computer, and integrates a database maintained by a department that manages a production system, a department that purchases materials, and a department that pays expenses, and actually manages it for each cost center and part type. The data required to calculate the quantity of parts produced and the actual production cost of parts was obtained.

The integrated database 20 has a purchased material database 22 and has data on the type, unit price, and quantity of the purchased material and the cost center used. By referring to this, it is possible to calculate the unit price, input quantity, and material cost of the raw materials such as the child parts and raw materials that have been input to the cost center. The personnel database 24 stores the unit price per working time, the working time, and the cost center worked for each worker, and calculates the labor unit cost, the working time, and the labor cost input to the cost center by referring to this. be able to. The equipment database 26 stores equipment entered into the cost center, its depreciation costs, maintenance management and inspection costs, and the equipment costs entered into the cost center can be calculated by referring to this. The equipment database 26 stores future equipment investment plans and future maintenance inspection plans. By referring to these plans, future equipment costs can be calculated and data required by the prediction module 54 can be obtained. . The cost database 29 records a record of paying the cost of the input resource, and by referring to the record, the input material cost, labor cost, energy cost and equipment cost can be calculated. Unit price information is also available. Indirect costs can also be calculated.
A future production plan is stored in the production management database 28, and a part type and a part production quantity (plan) can be calculated for each cost center. Data required by the prediction module 54 can be obtained. The production performance database 30 stores the part production quantity actually produced for each cost center and part type. Due to the occurrence of defective products, even if one part is produced from one input material, the input material quantity and the part production quantity may not match.

  The integrated database 20 includes a planned cost database 32. The planned cost database 32 stores unit prices and usage quantities of various resources assumed at the time of product planning. By referring to this, the target product production unit price assumed at the time of product planning can be calculated. For the main parts, the unit price and quantity required for each part are stored, and the target part production cost of the main parts can also be calculated.

  The management organization database 34 stores the management department to which the cost center belongs. FIG. 6 illustrates an example of the management department to which the cost center belongs. The product component database 36 stores the component types that make up the product for each product type. The parts are composed of a chain of child parts, grandchild parts, and great-grandchild parts. FIG. 5 shows an example of a part type list constituting the product.

  The integrated database 20 is provided with a database 38 that stores past production costs, and stores past product production cost fluctuation histories and past part production cost fluctuation histories. These past production cost data are used as comparison targets in the analysis module 50, and are used to find a sudden change in the production cost.

  An actual parts production cost calculation module 40 is prepared in the apparatus for calculating the production cost shown in FIG. The actual parts production cost calculation module 40 calculates the unit price, the input quantity, and the cost of resources input to the cost center from the data obtained from the purchase material database 22, the personnel database 24, the equipment database 26, the cost database 29, and the like. Also, the part production quantity for each part type produced at the cost center is calculated from the production result database 30. In order to produce multiple types of parts at a cost center, it is necessary to apportion the resource costs that have been input by part type. FIG. 7 shows a coefficient for this apportionment, and this coefficient is stored in the actual part production cost calculation module 40.

  The coefficients k11 to k14 and the like indicate the material usage ratio for each part type. When the same number of part types A1 to A4 are produced, the materials are used at a ratio of k11 to k14. The same is also provided for working hours. When the same number of parts types A1 to A4 are produced, the working hours are used at a ratio of k21 to k24. The same applies to energy, and when the same number of component types A1 to A4 is produced, the energy is used in a ratio of k31 to k34. The equipment cost is the same, but in this embodiment, all of k41 to k44 are set to 1.0. You may set the value of k41-k44 according to the burden degree concerning an installation.

The actual parts production cost calculation module 40 calculates, for each cost center, the cost of materials input to the cost center by resource type, grasps the quantity of parts produced at the cost center by type, and is illustrated in FIG. The parts production cost for each part type is calculated using the prorated ratio.
The target part production cost calculation module 42 calculates the target part production cost assumed in the product planning stage based on the data stored in the planned cost database 32.

The actual product production cost calculation module 44 constitutes a product from the part production cost calculated by the actual part production cost calculation module 40 and the list of the types of parts constituting the product stored in the product part database 36. The production cost of the product is calculated by adding the production costs of the parts included in the parts type list. Note that the production costs of the child parts and grandchild parts in FIG. 5 are not used in the calculation of the total. The production cost of the grandchild part is reflected in the production cost of the child part, and the production cost of the child part is reflected in the production cost of the part.
The target product production cost calculation module 46 is a component constituting the product from the target part production cost calculated by the target part production cost calculation module 42 and the list of the part types constituting the product stored in the product part database 32. The target production cost of the product is calculated by adding the target production costs of the parts included in the list of types.

When the production costs of actual parts and products are calculated, and the production costs of target parts and products are calculated, it is possible to analyze them using various methods.
The simplest is to find a product type or part type (cost center for producing it) whose actual production cost and target production cost are different from the permissible level or more, and the location of the problem becomes obvious. In this case, the cause of the problem can be explored because it is possible to contrast at the breakdown level of the production cost such as the material unit price and the material usage amount, the labor cost unit cost and the labor time, the energy unit price and the energy usage amount.
FIG. 8 shows an example of an output table that displays the production cost of the product A in which the actual production cost exceeds the target production cost, including the breakdown level up to the breakdown level, and compares the actual result with the target. By analyzing this table, FIG. The reason why the production cost cannot be reduced below the target production cost becomes clear, and the necessary measures can be considered.
Even when the actual and target are significantly different in the part production cost, the same kind of comparison table can be obtained at the part level.

  Since the production cost is calculated in units of cost centers, it is possible to calculate profit / loss in units of departments by comparing and displaying the results and targets in the units of departments managing the cost centers. Since the aggregation module 48 aggregates in various units, it is possible to analyze from various viewpoints. Analysis can be performed at any level such as a part level, a sub-part level, a product level, and a department level. The comparison table creation module 52 creates a table comparing the actual results with the targets together with the breakdown of the production costs aggregated at various levels, and displays the difference between the actual results and the targets as necessary.

  The target production cost assumed at the time of product planning is not appropriate, and it may be necessary to correct the target production cost for reliable analysis. If the material unit price soars and there are no other alternative materials, the target production cost may need to be adjusted. In this case, the input module 58 is used. If the target production cost is corrected by the input module 58, the corrected target is used for comparing the actual result and the target thereafter. As a result, an analysis suitable for the actual situation becomes possible.

As described above, the analysis module 50 compares the production cost results aggregated at various levels with the target, finds a difference that exceeds the permissible level, and compares the production cost with an abnormal level compared to various viewpoints. Monitor the occurrence of changes.
For example, the past production cost stored in the past production cost database 38 is compared with the latest production cost newly calculated, and the part type, cost center, product type, etc., which are greatly changed, are found. The discovered abnormal cost is output from the output module 56 and alerts the administrator. The administrator can quickly grasp abnormal production cost fluctuations.

The analysis module 50 further executes the following processing. As described above, by referring to the integrated data 20, the amount of resources input to the cost center can be measured. In the graph of FIG. In this case, it is possible to calculate the amount of production obtained when resources are utilized without waste. By referring to the data at the time when the cost center was produced at a reasonable production cost without being wasted, it is possible to calculate the amount of production obtained when the resources are utilized without waste. Here, it is B.
By referring to the integrated data 20, the actual production quantity can be determined. Here, it is C. A difference D between the production amount B and the production amount C corresponds to a decrease in the production amount due to the resource not being effectively utilized. The decrease D occurs for various reasons. For example, parts could not be produced due to heavy rain, and the production could not match the number of personnel that were put in. Alternatively, it is possible that the workers were not used effectively because an unnecessarily large number of workers were input for the planned production quantity.
The analysis module 50 compares the actual production cost E with the production cost F obtained when the resources are utilized without waste, and finds the part type if there is no cost center where both differ by more than the allowable level.
As a result of this comparison, a cost center having a large decrease D in production due to the ineffective utilization of resources is found, and the cause can be pursued. For example, if the production volume is reduced because parts have not arrived due to the interruption of the traffic network due to heavy rain, it can be understood that this is an unavoidable event and no countermeasure is required. On the other hand, if it can be divided that the phenomenon occurred because an unnecessarily large number of workers were added to the planned production quantity, it can be seen that it is necessary to take measures to prevent the same mistakes. . By taking necessary measures, the production quantity can be restored to B and the production cost can be returned to F.

The balance between the type and amount of input resources necessary to realize the production quantity B is not determined in a single way. As shown in FIG. 10, a large number of skilled workers may be thrown in and less skilled workers may be thrown in, or a small number of skilled workers may be thrown in and many unskilled workers may be thrown in. A large amount of material may be input and produced by an unskilled worker, or a large number of skilled workers may be input and produced with a small amount of material. A large amount may be invested in equipment investment to reduce the number of workers, or a large number of workers may be invested to save equipment investment.
Component composition ratios of input resources necessary to produce the same production amount (referred to ratios of input amounts for each type of input resources as shown in the above example) Every time, the production cost per product changes. Therefore, by analyzing the relationship between the composition ratio of the input resources and the production cost per product, a mathematical expression describing the relationship can be obtained. A curve I in FIG. 10 schematically shows the relationship. Of course, the blending ratio of the constituent components of the input resource is not a single variable but a combination of many variables, and FIG. 10 is a schematic diagram only.
Multivariate analysis of the composition ratio and production cost data of the components of the input resources yields regression equations that are established between the various composition ratios and production costs, and formulas for calculating production costs from various composition ratios. It is done.
The following formula shows a formula for calculating the production cost from the input resource amount, the mixing ratio, and the unit price of the resource. Here, y is the production cost, x is the amount of input resources, n is the type of input resources, P (zn) is the blending ratio, Z is the production quantity, a, b, c, d indicates a coefficient.

In the apparatus of this embodiment, the following processing is executed.
(1) The production amount B obtained when resources are used without waste is calculated from the resource amount A input to the cost center and the blend ratio of the resources.
(2) Calculate the input resource amount and the blending ratio of resources necessary to produce the production amount B.
(3) The production cost is calculated from the amount of input resources and the mixing ratio of the resources using the mathematical formula obtained previously.
(4) The production cost G at which the calculated production cost is the lowest, and the input resource amount H that brings the production cost G and the blending ratio of the resources are specified.
(5) Amount of resources actually input and resource composition ratio A, production cost E realized by it, optimum resource amount and resource composition ratio H, and minimum production cost (expected production cost) G realized by it Is shown in the comparison table.
(6) It is possible to proceed with various analyzes from this comparison table.
First, it can be seen whether the input resources were used effectively, or whether the production quantity was reduced because resources were not used effectively.
Second, although the input resources are effectively utilized and the planned production quantity is obtained, there is a problem in the selection of the resource mix ratio, and if the resource mix ratio is selected more accurately, the production cost will be further reduced. It becomes clear whether or not it was made to be.

  When the above analysis becomes possible, for example, rational use of materials and personnel for production sites that maintain production activities with high-quality personnel while suppressing the occurrence of defective products. It has become clear that, in some cases, the input resource allocation ratio that increases the production pace as the generation of defective products increases to a certain extent can reduce the production cost.

The expected production cost G varies depending on the blending ratio of resources and the production quantity. The curve J in FIG. 9 illustrates the change depending on the production quantity. Curve I illustrates that the production cost varies depending on the blending ratio of the input resources.
The blending ratio of the input resources that bring about the expected production cost changes as shown by curve K according to the production quantity. Also, the expected production cost G itself varies depending on the production quantity.
When the relational expressions shown in Fig. 9 and Fig. 10 are obtained, it is possible to accurately evaluate the events actually occurring at the cost center, and whether it is producing without problems or actually producing with many problems. It turns out that it is.

  The prediction module 54 predicts a future production cost obtained when a problem is made to be obvious and a countermeasure to be taken is implemented. Alternatively, the future production cost when no measures are taken is predicted. By executing these prediction processes, it becomes possible to evaluate the effectiveness of countermeasures and to take appropriate countermeasures.

The production line and the movement of parts are shown schematically. It shows a state where it is disassembled into a cost center. The resources and production to be input to the cost center are shown schematically. 1 schematically shows the system configuration of an apparatus that monitors production by calculating production costs. Exemplify the relationship between products and parts. Illustrate the relationship between cost centers and departments. The proportion ratio for each component type is illustrated. The table which displays the actual cost of production, the target, and the difference between them is shown at the breakdown level. The state of production costs fluctuating according to production volume and input resources is shown schematically. A schematic illustration of how production costs fluctuate depending on the ratio of input resources.

Claims (12)

It is a device that calculates parts production cost for each part type in a production system that produces multiple types of parts and combines multiple types of parts to produce multiple types of products.
Means for measuring the amount of resources input for production for each production unit, where the input resources are broken down into units that are consumed in the production of all shipped parts;
Means for storing the unit price of input resources;
Means for measuring the part production quantity produced by the input resource for each part type;
Means for storing the proportion of the input resources consumed for each part type;
Means for calculating the part production cost for each part type in the production unit from the input resource amount, the input resource unit price, the part production quantity for each part type, and the proration rate for each part type;
Parts production cost calculation device with   2. The component production cost calculating apparatus according to claim 1, wherein said input resource amount measuring means measures at least the amount of input material and labor, and said part production cost calculating means calculates material cost and labor cost occupying part production cost. . In addition to the parts production cost calculation device of claim 1 or 2,
Means for storing a group of parts constituting each product type;
Means for calculating the product production cost of the product type by summing up the part production costs in the production unit for the part type group included in one product type;
Product production cost calculation device equipped with. Means for memorizing the target product production cost, the target material cost and the target labor cost in the target product production cost,
A target product production cost, target material cost, target labor cost, a means for displaying the calculated product production cost, material cost, and labor cost in a comparable manner;
The product production cost calculating apparatus according to claim 3, further comprising: Means to remember the target material cost unit price and quantity, target labor cost unit price and quantity,
A target material cost unit price and quantity, a target labor cost unit price and quantity, a calculated material cost unit price and quantity, and a labor cost unit price and quantity,
5. The product production cost calculating device according to claim 4, further comprising:   From the displayed target product production cost, target material cost, target labor cost, and calculated product production cost, material cost, labor cost, data for correcting the target product production cost, target material cost, and target labor cost is obtained. The product production cost calculating apparatus according to claim 4, further comprising means for inputting.   Comparing the calculated part production cost and the material cost and labor cost occupying the part production cost with a predetermined target, further has means for displaying a warning when at least one kind of cost is different from the allowable level The parts production cost calculation device according to claim 2. A means of measuring the amount of resources actually input;
A means of measuring actual production,
Means for calculating an actual production cost per product from the actual input resource amount and the actual production amount measured by the resource amount measurement means and the production amount measurement means;
Based on a mathematical formula that describes the relationship between the composition ratio of components of input resources required to produce the amount of production obtained when input resources are used without waste, and the production cost per product, per product A means of calculating the expected production cost at which the production cost of
Means for displaying a warning when the actual production cost and the expected production cost calculated by the actual production cost calculation means and the expected production cost calculation means differ by more than an allowable level;
A monitoring device for abnormal production cost phenomena.   9. The apparatus for monitoring abnormal production cost phenomena according to claim 8, further comprising means for displaying the component composition ratio of the input resource that realizes the expected production cost and the component composition ratio of the actual input resource so that they can be compared. It is a method of calculating the parts production cost for each part type in a production system that produces multiple types of parts by combining multiple types of parts and producing multiple types of products using a computer,
Disassembling the production system into units where input resources are consumed in the production of all shipped parts;
Measuring the amount of resources input for production for each disassembled production unit;
Storing the unit price of input resources;
A process for measuring the quantity of parts produced by the input resource for each part type;
A process of storing the proportion of the input resources consumed for each part type;
Calculating the part production cost for each part type in the production unit from the input resource amount, the input resource unit price, the part production quantity for each part type, and the proportion of each part type;
A part production cost calculation method. In addition to the parts production cost calculation method of claim 10,
Storing a group of parts constituting the product for each product type;
Calculating the product production cost of the product type by summing up the parts production cost in the production unit for the part type group included in one product type;
Product production costing method with Obtaining a mathematical formula that describes the relationship between the composition ratio of components of input resources required to produce the production amount and the production cost per product for the production amount;
A process of measuring the amount of resources actually input;
The process of measuring actual production,
Using a computer, calculating the actual production cost per product from the actual input resource amount and the actual production amount measured in the resource amount measurement step and the production amount measurement step;
Obtained when the input resource is optimally selected from the actual input resource amount measured in the resource amount measurement step, the component composition ratio of the input resource, and the mathematical formula calculated in the step, using a computer. A process for calculating expected production costs;
A step for displaying a warning when the actual production cost and the expected production cost calculated in the actual production cost calculation step and the expected production cost calculation step are different from an allowable level; and
A method for monitoring abnormal production cost phenomena.

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