JP5642622B2 - Loss cost calculation method, loss cost calculation program, and loss cost calculation device - Google Patents

Description

  The present invention calculates the manufacturing cost of each product as a loss cost that occurs in a production line consisting of a multi-stage production process in which a raw material is processed by a plurality of processes to produce a product. The loss cost calculation method and loss cost calculation program for calculating the loss cost when a part of the product is discarded (called yield loss or scrapping), and the loss cost calculation device, in particular, the process in which loss occurs Further, the present invention relates to a loss cost calculation method, a loss cost calculation program, and a loss cost calculation device for calculating a loss cost when the processes that cause the loss are different.

In production lines that process materials such as steel, aluminum, and copper with equipment to create products, the process proceeds mainly by cutting or scraping part of the material in the middle of the process from the quality aspect. In general, the amount of material decreases.
In the case of such a production line, not only the cost generated for each product or process (raw material loss cost, which is the raw material cost for the lost quantity), but also the cost corresponding to the reduced quantity, that is, the added value of the product remains. In addition, the “loss cost” spent on the part lost during the process (meaning the yield drop part / debris part, hereinafter referred to as “yield drop”) is ascertained for each product and process. It is important to get points to improve operations and quality.

  In the conventional technology (for example, the technology shown in Patent Document 1), information on product processing procedures (use equipment, processing time, etc.) and cost factors based on the product (product type) and processing conditions for each process are used for each product / process. The processing cost that occurs is calculated. And the consistent manufacturing cost of all the processes for every product is calculated. In addition, detailed cost evaluation and profitability evaluation are performed for each process.

JP 2005-182769 A

  However, in the cost calculation method of the technique shown in Patent Document 1, the cost generated in each process (here, the cost is integrated with the remaining part (residual cost) and the loss part (loss cost)) according to the cost items. However, since the remaining cost and the loss cost cannot be managed separately, the loss cost spent for yield loss cannot be calculated. Therefore, the effect on the loss cost spent on the yield loss generated in each process cannot be quantified, and cannot be used for analysis that leads to improvement of operation and quality. In addition, if the process that lost yield and the process that caused it (cause process) are different (the process is higher than the process that lost yield), how much is lost in which process? I can't figure out. Here, when the yield loss process is different from the process that caused it, for example, in a metal production line, the impurities generated in the casting process were found to be scratched in some of the previous rolling processes. And may be scrapped as a yield drop in the rolling process.

Temporarily, the loss cost corresponding to the yield drop for each process (for example, the processing cost corresponding to the reduced weight)
Process 1: Decrease 2 tons → 80,000 yen (equivalent to the cost of processing 2 tons in process 1)
Process 2: 1 ton reduction → 30,000 yen (equivalent to the cost of processing 1 ton in process 2)
Process 3: 3 ton reduction → 60,000 yen (equivalent to the cost of 3 ton processing in process 3)
Even if it can be calculated as described above, only the loss cost in the process in which the yield drop has occurred is calculated, and the loss cost spent in the process cannot be calculated. For example, in this example, 3 tons that have lost yield in step 3 spend processing costs in both step 1 and step 2, but the corresponding loss cost cannot be calculated. In addition, if the process that yielded is different from the process that caused the yield, as in the case where the cause of yield loss in process 3 is the processing method in process 1, how much loss cost occurs in which process? I can't figure out what I'm doing.

  Here, the loss cost will be described more specifically with reference to FIG. FIG. 1 is an image diagram showing a remaining cost and a loss cost remaining in a product for each process. In FIG. 1, a product manufactured through six steps from step 1 to step 6 is considered, and the vertical axis indicates the order of the steps. In FIG. 1, the horizontal axis represents the weight in each process, and the bar graph indicates that the weight has decreased as the process progressed. Further, the numbers in the graph indicate the remaining cost (cost spent on the product portion) and the loss cost (cost spent on the yield loss portion) in each process. As shown in FIG. 1, the loss cost for the yield drop in each process is calculated retroactively not only to the process but also to the upper process. For example, in step 6, the cost of 34 yen is wasted with respect to the yield drop weight, but since the weight is also cost in the upper step, processing in each step is also performed in steps 1-5. Loss cost is calculated by unit cost. As a result, it can be seen that the yield drop in step 6 generates a loss cost of 736 yen. Furthermore, if the cause of the yield drop in step 6 is step 5, it can be seen that step 5 caused a loss cost of 736 yen. In this way, by performing the same calculation for all yield drops, if the loss cost for yield drop in each process is not calculated, how much the yield drop affects the overall cost is quantified. Cannot know.

Therefore, problems to be solved by the present invention are as follows.
・ Calculate the material loss cost that occurs in each product process for the production line where the amount of material decreases as the process progresses by cutting off or scraping part of the material in the middle of the process In addition to the yield drop that occurs in each process, “loss retroactive cost (to the upper process)” including not only the process but also the upper process is quantitatively calculated.
・ For each process of each product, transfer the calculated loss cost (raw material loss cost and loss retroactive cost) to the causal process that caused the yield drop, and grasp the loss cost spent for each process , To know how much loss is caused by which process.
-Based on the above, points with high priority (ie, large margin for improvement) are easily found in quality and operational improvements.

The loss cost calculation method according to the present invention is caused by a yield loss lost in an intermediate process among costs generated in a production line in which a material is processed through a plurality of processes to produce a plurality of products in a computer. A loss cost calculation method for calculating a loss cost, wherein the process executed by the computing unit of the computer is registered in advance, the process passing through the production line and its order, the equipment used in each of the processes, and the Based on the passing process information of each product relating to the yield in each step and the production amount information relating to the production amount of each product within a predetermined period, the amount of decrease in the amount of material before and after processing for each step of each product. was calculated, the a step specific loss amount calculation step of registering as a step-specific loss of the product, the for each of the processes of each product, for every step of the process on including the step, the Engineering And loss retroactive amount calculation step to step on to set a different amount of loss as a loss retroactive amount, the for each of the processes of each product, and the processing unit cost of each of the steps of each of the products that are registered in advance, the loss retrospectively by multiplying the amount of the the loss retroactive cost calculation step to step on to calculate the loss retroactive cost for each of the steps of each product, the for each of the processes of each product, previously registered above each product ingredients A raw material loss cost calculation step of calculating a raw material loss cost for each process of each product by multiplying the unit cost and the loss amount by process, and for each process of each product, the product of each product Loss cost transfer step to the cause process of transferring the loss retroactive cost and the raw material loss cost for each process to the cause process causing the yield drop for each process of each product registered in advance, Have And wherein the door

The loss cost calculation program according to the present invention calculates a loss cost due to a yield loss lost in an intermediate process among the costs generated in a production line in which a material is processed through a plurality of processes to produce a plurality of products. Loss cost calculation program to calculate, registered in advance, the process of passing through the production line and its order, the equipment used in each of the processes, and the passing process information of each product related to the yield in each of the processes, Loss by process that calculates the amount of decrease in quantity before and after processing for each process of each product based on the production volume information related to the production volume of each product within a predetermined period, and registers it as a loss by process and quantity calculation step, the for each of the processes of each product, loss retroactive for all the steps of the process above, including the step, the step on which to set the individual step loss as a loss retrospective amount A calculation step, the for each of the steps of each product, previously registered the a processing unit cost of each of the steps of each product, by multiplying, said loss retroactive amount, the loss retrospectively for each of the steps of each product Multiply the loss retroactive cost calculation step to the upper process to calculate the cost, the raw material cost unit price of each product registered in advance for each process of each product, and the loss amount by process, A raw material loss cost calculating step for calculating a raw material loss cost for each process of the product, and for each process of each product, the loss retroactive cost and the raw material loss cost for each process of each product, in advance, A loss cost transfer step to a cause process that transfers to the cause process that causes the yield drop for each process of each registered product, and reads out by the calculation unit in the computer to perform the process of each step Characterized in that to the row.

The loss cost calculation apparatus according to the present invention is caused by a yield loss lost in an intermediate process among costs generated in a production line for manufacturing a plurality of products by processing a material through a plurality of processes in a computer. A loss cost calculation device for calculating a loss cost, wherein a calculation unit of a computer is registered in advance, the process passing through the production line and its order, the equipment used in each process, and the yield in each process Based on the passing process information of each product and the production information on the production amount of each product within a predetermined period, the amount of decrease in the quantity before and after processing is calculated for each process of each product, a step specific loss amount calculation unit that registers as a separate loss, the for each of the processes of each product, for every step of the process on including the step, on setting the individual step loss as a loss retrospective amount And loss retroactive amount calculator to degree, the for each of the processes of each product, by multiplying a processing unit cost of each of the steps of each of the products that are registered in advance, and a the loss retroactive amount, said each product Loss retroactive cost calculation part to the upper process for calculating the loss retroactive cost for each process, the raw material cost unit price of each product registered in advance for each process of each product, and the loss amount by process, The raw material loss cost calculation unit for calculating the raw material loss cost for each process of each product by multiplying by, the retroactive cost and the raw material loss for each process of each product for each process of each product A loss cost transfer unit to a cause process for transferring the cost to a cause process that causes the yield drop for each process of each of the products registered in advance;

According to this, the process weight of each product is calculated from the process procedure (equipment usage order) of each product, the yield of each process, and the production volume of each product, and the process of each product is calculated based on this. Every time, the amount of decrease in quantity from the previous process is calculated (loss by process).
Next, in accordance with the amount of decrease in the amount for each process, the amount in the upper process corresponding to the amount of decrease is calculated (loss retroactive amount).
Then, the loss cost for the loss retroactive amount is calculated (loss retroactive cost for the upper process) on the basis of the processing cost unit price (generated cost per unit quantity) of each product.
On the other hand, the loss cost of the raw material corresponding to the loss amount for each process of each product is calculated based on the loss amount for each process, which is the loss amount for each process of each product, and the raw material unit price in the cost information (raw material loss). cost).
Based on the loss cost (loss cost by product / process) calculated from these retroactive loss costs and raw material loss costs, and the cause process of yield loss registered in advance, the loss cost by product / process is the cause. (The result is the loss cost transfer result).
Therefore, in addition to the cost equivalent to the lost raw material cost (raw material loss cost) for each yield drop that occurs in each product process, the processing cost lost in the own process and the upper process (loss retroactive cost) Can be managed individually.
Further, it is possible to manage the loss cost for each process (cause process) that causes the yield loss, not the process in which the yield drop occurs.
As described above, it is possible to grasp in detail the cost of loss in an intermediate process that does not remain as an added value of a product in units of processes that cause it. Therefore, it is possible to easily find a point with high priority (that is, a large margin for improvement) in improving quality and operation.
In the present invention, “process” means each of the processing orders for manufacturing products, and “equipment” means an apparatus used in each process, which is used even if the process numbers are the same. Equipment may vary.
Further, in the present invention, the “production amount of each product within a predetermined period” may be an amount scheduled to be produced in the future, that is, a production planned amount. In this case, when the production volume changes according to the future demand, it is possible to predict which equipment improvement will greatly contribute to the reduction of loss cost, and consider improvement investment according to the change in demand. can do. On the other hand, the “production amount of each product within a predetermined period” may be an amount as a production record. In this case, when the fluctuation of demand is small or periodic, it is possible to examine which equipment the improvement investment is effective for.

Here, in the loss cost calculation method according to the present invention, the loss retroactive cost and the raw material loss cost for each process of each product are transferred to the causal process, and each of the registered registered in the passing process information. A loss cost calculation step for each facility that calculates the loss cost for each facility by adding the retroactive cost for loss and the raw material loss cost for each facility based on the information related to the facility used in the process. You can do it.

The loss cost calculation program according to the present invention is used in each process registered in the passing process information and the result of transferring the loss retroactive cost and the material loss cost for each process of each product to the causal process. A loss cost calculation step for each facility that calculates the loss cost for each facility by summing the loss retroactive cost and the raw material loss cost for each facility based on the information on the facility to be performed. .

The loss cost calculation apparatus according to the present invention is used in each process registered in the passing process information and the result of transferring the loss retroactive cost and the raw material loss cost for each process of each product to the causal process. A loss cost calculation unit for each facility that calculates the loss cost for each facility by summing the loss retroactive cost and the material loss cost for each facility based on the information on the facility to be performed .

According to this, the loss cost (loss) is based on the result of transferring the loss retroactive cost and raw material loss cost for each process of each product to the cause process and the information on the equipment used in each process registered in the passing process information. Retroactive costs and material loss costs) are totaled by equipment. As a result, it is possible to comprehensively understand the impact of loss due to yield loss that occurs for various reasons by product, and rationalize equipment that should focus on cost improvement and equipment that has problems in cost management. Can be judged.

  Moreover, the loss cost calculation method, the loss cost calculation program, and the loss cost calculation apparatus according to the present invention may use any one or more of weight, length, and area as the unit of the physical quantity.

  According to this, the unit of the quantity according to the feature of equipment can be used.

  The loss cost calculation program according to the present invention can be recorded and distributed on a fixed recording medium such as a removable recording medium or a hard disk, or via a communication network such as the Internet by wired or wireless telecommunication means. It can be distributed.

The loss cost calculation method, loss cost calculation program, and loss cost calculation apparatus according to the present invention are produced by reducing the amount of material as the process progresses by cutting off or scraping a part of the material in the middle of the process. In addition to calculating the costs incurred for each product process for the line, not only the process but also the upper process was spent on the yield loss that occurred in each process. loss retrospective cost "to be able to quantitatively calculate. In addition, for each process of each product, transfer the calculated loss cost to the causal process that caused the yield drop, and grasp the loss cost spent by each process, and how much is caused by which process It is possible to grasp whether or not a loss has occurred. Based on the above, it is possible to easily find a point with high priority (that is, a large margin for improvement) in improving quality and operation.

It is an image figure which shows the residual cost and loss cost which remain | survive in a product for every process. It is a block diagram of the loss cost calculation apparatus concerning this embodiment. It is the flowchart explaining the procedure of the process of the loss cost calculation method which concerns on this embodiment. In a present Example, it is a figure which shows the calculation result of the loss cost about the product A, and has shown each value calculated | required in the calculation process of the loss cost. In a present Example, it is a figure which shows the calculation result of the loss cost about the product B, and has shown each value calculated | required in the calculation process of a loss cost.

  Hereinafter, an embodiment for implementing a loss cost calculation method, a loss cost calculation program, and a loss cost calculation apparatus according to the present invention will be described with reference to a specific example. In addition, what is demonstrated below is only what was illustrated and does not show the application limit of the loss cost calculation method, loss cost calculation program, and loss cost calculation apparatus which concern on this invention. That is, the loss cost calculation method, loss cost calculation program, and loss cost calculation apparatus according to the present invention are not limited to the following embodiments, and various modifications are possible as long as they are described in the claims. Is.

  First, the loss cost calculation apparatus according to the present embodiment will be described with reference to FIG. FIG. 2 is a block diagram of the loss cost calculation apparatus according to the present embodiment. The loss cost calculation apparatus 1 includes an arithmetic unit, a storage unit, an input unit, and an output unit, and is mounted on a computer. Here, each part (calculation part, memory | storage part, input part, and output part) of the loss cost calculation apparatus 1 shown by FIG. 1 is comprised by computers, such as a general purpose personal computer. Such a computer stores hardware such as a CPU, ROM, RAM, hard disk, and CD-ROM drive, and the hard disk stores a program (this program is recorded on a removable storage medium). Can be installed on a variety of computers). And the above-mentioned each part is constructed | assembled by combining these hardware and software.

As shown in FIG. 1, the calculation unit includes a process-specific loss calculation unit 11, a loss retroactive amount calculation unit 12 for the upper process, a loss retroactive cost calculation unit 13 for the upper process, and a raw material loss cost calculation unit 14. And a loss cost transfer unit 15 to the cause process and a loss cost calculation unit 16 for each cause facility. The storage unit includes a process information registration unit 21, a production volume registration unit 22, a cost information registration unit 23, a process-specific loss storage unit 24, a retroactive loss storage unit 25, and a product / process-specific loss cost. The storage unit 26 includes a loss occurrence cause process storage unit 27, a loss cost transfer result storage unit 28, and a facility-specific loss cost storage unit 29.

  The process information registration unit 21 registers the passing process information of each product from the outside in advance. Here, the passing process information is information related to a series of processes performed for completing a certain product, and is provided as information regarding equipment used in each process, its order, and yield in each process for each product.

  The production amount registration unit 22 is a unit in which production amount information related to the production amount of each product within a predetermined period is registered in advance from the outside. Here, the production amount is given as an amount to be produced of each product, and any one or more of weight, length, and area can be used as the unit of the amount. Here, the “production amount of each product within a predetermined period” may be the amount that will be produced in the future, that is, the production plan amount. In this case, when the production volume changes according to the future demand, it is possible to predict which equipment improvement will greatly contribute to the reduction of loss cost, and consider improvement investment according to the change in demand. can do. On the other hand, the “production amount of each product within a predetermined period” may be an amount as a production record. In this case, when the fluctuation of demand is small or periodic, it is possible to examine which equipment the improvement investment is effective for.

  The cost information registration unit 23 registers cost information related to raw material costs and processing costs from the outside in advance. Here, the cost information is given as a raw material cost unit price for each product and a processing cost unit price for each facility. The processing cost unit price is not limited to the processing cost unit price for each facility, but may be given as a processing cost unit price for each product or a processing cost unit price for each product and facility.

  In the loss occurrence cause process storage unit 27, cause process information related to a cause process that causes a yield drop for each process of each product is registered in advance from the outside. Here, the causal process causing the yield drop is the process causing the loss when the process causing the loss due to the yield drop is different from the process causing the loss (the process above the occurrence process) In addition, there is a self-process in the case where the process causing the loss due to yield loss and the process causing the loss are the same.

  Here, in the process information registration unit 21, the production volume registration unit 22, the cost information registration unit 23, and the loss occurrence cause process storage unit 27, information registered from the outside is input from an input unit (keyboard or the like) (not shown). , Recorded on a removable storage medium, or given via a communication network such as the Internet by wired or wireless telecommunication means, ROM (Read Only Memory), RAM (Random Access Memory), hard disk Is stored in a storage device (auxiliary storage device).

  Based on the passing process information registered in the process information registration unit 21 and the production volume registered in the production volume registration unit 22, the process-specific loss calculation unit 11 calculates the process from the production volume and yield of each product. The amount of material before and after processing for each process is calculated, and the amount of decrease in the amount of material before and after processing for each process (that is, yield loss) is registered in the process-specific loss storage unit 24 as a process-specific loss amount. is there.

The loss retroactive amount calculation unit 12 for the upper process occurred in the upper process of the process in which the loss occurred based on the process-specific loss amount registered in the process-specific loss storage unit 24 for each process of each product. set the amount corresponding to the amount of loss, as a loss retrospective amount in the above step (including self-process), is used to register the loss retroactive amount storage unit 24. This is because the loss amount for each process calculated by the process-specific loss amount calculation unit 11 does not generate waste only in the process where the loss has occurred, and waste occurs in the upper process. That is, in the loss retroactive amount calculation unit 12 for the upper process, for each process, the process-specific loss amount registered in the process-specific loss storage unit 24 is calculated for all processes in the upper process including the process. Registered as retroactive loss. Specifically, when there are 1 to n to N steps (1 <n <N), the loss amount for each step in step 1 is registered only in step 1 as a retroactive loss amount. Moreover, the loss amount according to process of the process n in the middle is registered as a loss retroactive quantity with respect to all the processes from the process 1 to the process n. Furthermore, the loss amount by process of the process N is registered as a loss retroactive amount for all processes from the process 1 to the process N.

Loss retroactive cost calculator onto step 13, for each process of each product, and the loss retroactive amount in the step after being registered in the lost retroactive amount storage unit 24 (including self-process), the cost information registration unit 23 Calculate the product of the amount of loss that occurred (that is, the retroactive amount of loss) and the unit cost of processing cost based on the unit cost of processing for each registered facility, and the loss by product / process as the retroactive loss cost for each process of each product. This is for registration in the cost storage unit 26. The loss retroactive cost is a loss of the processing cost with respect to the loss amount, and is calculated as the sum of the product of the loss retroactive amount and the processing cost unit price calculated in each of the own process and the upper process.

  The raw material loss cost calculation unit 14 is for calculating a loss value corresponding to the raw material cost due to a decrease in the quantity generated separately from the processing cost. For each process of each product, the loss loss storage unit for each process The product of the process-specific loss amount registered in 24 and the raw material cost unit price registered in the cost information registration unit 23 is calculated and registered in the product / process-specific loss cost storage unit 26 as the material loss cost for each process of each product. Is to do.

The loss cost transfer unit 15 to the cause process includes a loss retroactive cost and a raw material loss cost registered in the product / process-specific loss cost storage unit 26, and a process for each product registered in the loss occurrence cause process storage unit 27. Refer to the causal process information about the causal process that causes the yield drop, and transfer the loss retroactive cost and raw material loss cost to the causal process for each product process, and the loss retroactive cost and raw material loss cost are the causal process. The result of the transfer is registered in the loss cost transfer result storage unit 28.

The loss cost calculation unit 16 by cause facility refers to the result of transferring the loss retroactive cost and the raw material loss cost registered in the loss cost transfer result storage unit 28 to the causal process, and sets the retroactive loss and raw material loss for each equipment. The cost is totaled, and the loss cost for each cause facility in which the loss has occurred is registered in the facility-specific loss cost storage unit 29 as the facility-specific loss cost.

The information about the result of transferring the loss retroactive cost and the raw material loss cost registered in the loss cost transfer result storage unit 28 to the causal process and the information about the loss cost by facility registered in the loss cost storage unit 29 by facility are as follows: As a calculation result in the loss cost calculation apparatus 1, the result is output to an output unit such as a display or a printer (not shown). The output format that is output to the output section displays not only the loss cost but also the remaining cost (processing cost and raw material cost) that is inherited by the final product as well as the loss, and compares the loss with the remaining cost. It may be output as a tabular format.

Next, the procedure of the loss cost calculation method according to this embodiment will be described with reference to FIG. FIG. 3 is a flowchart illustrating the processing procedure of the loss cost calculation method according to the present embodiment.
The processing of the loss cost calculation method according to the present embodiment described below can be read and executed by the CPU as a loss cost calculation program in the computer as well. Further, the loss cost calculation program can be installed in storage devices of various computers by recording it in a removable storage medium.

  As shown in FIG. 3, in a computer, production amount information, passage process information, cost information, and cause process information are input from an input unit in advance, recorded in a removable storage medium, given, wired, or It is given via a communication network such as the Internet by wireless telecommunication means and stored in the storage unit (step S1). The details of this step are the same as those described in the process information registration unit 21, the production volume registration unit 22, the cost information registration unit 23, and the loss occurrence cause process storage unit 27 of the loss cost calculation apparatus 1 described above. The description is omitted.

  Then, one product is selected from the target products to which the present embodiment is applied (step S2).

  Next, for the product selected in step S2, the amount of material before and after processing for each process is calculated from the production amount and the yield, and the amount of decrease in the amount of material before and after processing for each process (that is, yield drop) is calculated. Calculated as a process-specific loss amount (step S3: process-specific loss calculation step). Note that the details of this step are the same as those described in the process-specific loss calculation unit 11 of the loss cost calculation apparatus 1 described above, and a description thereof is omitted.

Further, the process-specific loss amount calculated in step S3 is not wasted only in the process in which the loss has occurred, and is wasted in the upper process. Therefore, for the product selected in step S2, for each process, the amount corresponding to the loss amount is also set in the upper process (including the own process) and registered as a loss retroactive amount (step S4: loss to the upper process). Retroactive amount calculation step). Note that this step is the same as the description of the loss retroactive amount calculation unit 12 to the upper process of the loss cost calculation apparatus 1 described above, and a description thereof will be omitted.

Next, the loss amount generated for each process for the product selected in step S2 based on the retroactive loss amount in the upper process registered in step S4 and the processing cost unit price for each facility registered in step S1. The product of (that is, the retroactive amount of loss) and the processing unit cost is calculated and registered as the retroactive cost of loss (step S5: loss retroactive cost calculation step to the upper process). Note that this step is the same as the description of the loss retroactive cost calculation unit 13 for the upper process of the loss cost calculation apparatus 1 described above, and the description thereof is omitted.

  In addition to processing costs, there is also a loss equivalent to raw material costs due to a drop in quantity. This value is calculated by the product of the process-specific loss amount registered in step S3 and the raw material cost unit price registered in step S1, and the product selected in step S2 is registered as a raw material loss cost for each process (step S6: Raw material loss cost calculation step). In addition, this step is the same as the description content of the raw material loss cost calculation unit 14 of the loss cost calculation apparatus 1 described above, and a description thereof will be omitted.

Then, with reference to the loss retroactive cost registered in step S5, the raw material loss cost registered in step S6, and the causal process information registered in step S1, the loss selected for each process for the product selected in step S2. The retroactive cost and raw material loss cost are transferred to the causal process, and the result of transferring the retroactive loss and raw material loss cost to the causal process is registered (step S7: Loss cost transfer step to causal process). Note that this step is the same as the description of the loss cost transfer unit 15 to the cause process of the loss cost calculation apparatus 1 described above, and a description thereof will be omitted.

  Next, it is determined whether or not a target product to which the present embodiment is applied remains (step S8). If the target product remains (step S8: Yes), the process returns to step S2, and one product other than the product already selected is selected from the target products to which the present embodiment is applied.

On the other hand, when the target product does not remain (step S8: No), referring to the result of transferring the loss retroactive cost and the raw material loss cost registered in step S7 to the causal process, the loss retroactive cost for each facility is The raw material loss cost is totaled, and the loss cost for each causal facility in which the loss has occurred is registered as the loss cost for each facility (step S9: loss cost calculation for each facility). Note that this step is the same as the description of the cause facility-specific loss cost calculation unit 16 of the loss cost calculation apparatus 1 described above, and a description thereof will be omitted.

Refer to the result of transferring the loss retroactive cost and raw material loss cost registered in step S7 to the causal process and the information on the loss cost for each facility registered in step S9. Output to the output unit (step S10). The output format that is output to the output section displays not only the loss cost but also the remaining cost (processing cost and raw material cost) that is inherited by the final product as well as the loss, and compares the loss with the remaining cost. It may be output as a tabular format.

  Then, the process of the loss cost calculation method ends.

Thus, according to the loss cost calculation apparatus, loss cost calculation method, and loss cost calculation program of this embodiment, the process procedure (usage order of equipment) for each product, the yield for each process, and the production amount for each product From this, the processing weight for each process of each product is calculated, and based on this, the reduction amount of the quantity from the previous process is calculated for each process of each product (loss by process).
Next, in accordance with the amount of decrease in the amount for each process, the amount in the upper process corresponding to the amount of decrease is calculated (loss retroactive amount).
Then, the loss cost for the loss retroactive amount is calculated (loss retroactive cost for the upper process) on the basis of the processing cost unit price (generated cost per unit quantity) of each product.
On the other hand, the loss cost of the raw material corresponding to the loss amount for each process of each product is calculated based on the loss amount for each process, which is the loss amount for each process of each product, and the raw material unit price in the cost information (raw material loss). cost).
Based on the loss cost (loss cost by product / process) calculated from these retroactive loss costs and raw material loss costs, and the cause process of yield loss registered in advance, the loss cost by product / process is the cause. (The result is the loss cost transfer result).
Therefore, in addition to the cost equivalent to the lost raw material cost (raw material loss cost) for each yield drop that occurs in each product process, the processing cost lost in the own process and the upper process (loss retroactive cost) Can be managed individually.
Further, it is possible to manage the loss cost for each process (cause process) that causes the yield loss, not the process in which the yield drop occurs.
As described above, it is possible to grasp in detail the cost of loss in an intermediate process that does not remain as an added value of a product in units of processes that cause it. Therefore, it is possible to easily find a point with high priority (that is, a large margin for improvement) in improving quality and operation.

  Moreover, based on the result transferred to the cause process, the loss cost is totaled for each facility. As a result, it is possible to comprehensively understand the impact of loss due to yield loss that occurs for various reasons by product, and rationalize equipment that should focus on cost improvement and equipment that has problems in cost management. Can be judged.

  The preferred embodiments of the present invention have been described above. However, the present invention is not limited to the above-described embodiments, and various modifications can be made as long as they are described in the claims.

  In the above-described embodiment, “weight”, “processing length”, or “processing area” may be used as the unit of the quantity of the processing cost unit price for each facility registered as cost information according to the characteristics of the facility. . Further, only one of these units may be used, or a plurality of units may be used simultaneously. Note that “weight” is used as the unit of the quantity of the raw material cost unit price for each product registered as the cost information.

  Next, in order to explain specific examples of the loss cost calculation apparatus, loss cost calculation method, and loss cost calculation program of the present embodiment, a simple example will be described below with reference to FIGS. .

In the present embodiment, description will be made using specific numbers, taking as an example a process of manufacturing a product by processing raw materials in a plurality of processes. In this embodiment, the following preconditions are used.
・ The cost is the raw material cost and the processing cost in each process. (Note that the processing cost may be variable cost only, or may include fixed cost. This embodiment is not limited.)
-The order of equipment used for manufacturing, raw material costs, and processing cost units at each equipment are different for each product. Such information is given in advance.
-Yield (ratio of weight before processing and weight after processing in equipment) differs for each equipment and product. Such information is given in advance.

  In this embodiment, first, the production amount information shown in Table 1 is registered in the production amount registration unit 22. In this embodiment, it is assumed that target products to which this embodiment is applied are two types of products A and B. In this embodiment, weight is used as a unit of quantity.

  The process information registration unit 21 registers the passing process information of each product shown in Tables 2 and 3. Further, cause process information related to the cause process causing the yield drop for each process shown in Table 2 and Table 3 is registered in the loss occurrence cause process storage unit 27. Table 2 shows the passing process information and the cause process information of the product A. Table 3 shows the passing process information and the cause process information of the product B.

Further, the cost information shown in Tables 4 and 5 is registered in the cost information registration unit 23. Table 4 shows the processing cost unit price for each facility. Table 5 shows the raw material cost unit price for each product. In this embodiment, six types of facilities A, B, C, D, E, and F are targeted.
(The above is step S1)

Next, the process-specific loss calculation unit 11 calculates the amount of decrease in weight before and after processing for each product (that is, yield drop) for each product, product A and product B, from the production amount and yield. The loss amount is registered in the process-specific loss amount storage unit 24.
The calculation results for product A are shown in FIG. FIG. 4 is a diagram illustrating a calculation result of the loss cost for the product A in the present embodiment, and shows each value obtained in the calculation process of the loss cost. As shown in FIG. 4, the yield for each process is set in the column “◯ 1”. In the “○ 2” column, the weight on the entry side (before processing) of the process is set, and in the “○ 3” column, the weight on the exit side (after processing) of the process is set by the following method. The First, the production amount (3000 tons) is set as the outgoing weight of the final process (equipment F). Next, based on the yield (85%) of the final process, the entry side weight of the final process is calculated (3000 ton / 0.85 = 3529.4 ton). At the same time, the value is set as the exit weight of the upper process (equipment E) one level higher. By repeating this process up to the first step (equipment A), the weight before processing and the weight after processing in each step are calculated. As a result, the weight lost in each step (weight reduction, that is, yield loss) can be calculated as the difference between the weight before processing and the weight after processing. These calculation results are the loss weights shown in the column of “◯ 4” in FIG. 4, which means the above-described process-specific loss amounts. In FIG. 4, since the yield of the first step is 100%, the loss weight is zero.
The same calculation is performed for the product B, and the calculation result is shown in FIG. FIG. 5 is a diagram showing the calculation result of the loss cost for the product B in the present embodiment, and shows each value obtained in the calculation process of the loss cost.
(The above is step S3)

Then, in the loss retroactive amount calculation unit 12 for the upper process, a loss occurs for each of the products A and B based on the process-specific loss amount registered in the process-specific loss storage unit 24 for each process. set the weight corresponding to the loss generated in the process over the process, as a loss retrospective amount of above process, is registered in the lost retroactive amount storage unit 24.
The calculation results for product A are shown in FIG. As shown in FIG. 4, the loss retroactive weight (that is, the loss retroactive amount in the upper process) is set in the column “◯ 6”. In the column “◯ 6” in FIG. 4, the original process in which the loss occurs is described in the horizontal direction (row), and the previous process in which the loss is retroactively described in the vertical direction (column).
For example, the loss of 882.4 tons generated in the fourth process (equipment E) is set not only in the fourth process but also in the third process, the second process, and the first process, which are the upper processes.
The same calculation was performed for product B, and the result is shown in FIG.
(The above is step S4)

Then, in the loss retroactive cost calculation unit 13 for the upper process, for each of the products A and B, the loss retroactive amount (including the own process) in the upper process registered in the loss retrospective storage unit 24 and the cost based on the processing unit cost for each equipment registered in the information registration section 23, for each step, the generated loss (i.e., loss retroactive amount) calculates the product of the machining unit cost and, as a loss retrospective costs, products and Register in the process-specific loss cost storage unit 26.
The calculation result of the loss retroactive cost for each process for the product A is shown in FIG. As shown in FIG. 4, the processing cost unit price (Table 4) registered by the cost information registration unit 23 is set in the column “◯ 5”. The calculated loss retroactive cost is registered in the column “○ 8”. In the column “「 8 ”in FIG. 4, the original process in which the loss occurs is described in the horizontal direction (row), and the previous process in which the loss is retroactively described in the vertical direction (column).
For example, the loss of the processing cost for each process with respect to the loss weight of 882.4 tons generated in the fourth process (equipment E) is as calculated by the following equation.
Fourth step (equipment E): 882.4 [ton] × 2 [thousand yen / ton] = 1,765 [thousand yen]
Third step (equipment C): 882.4 [ton] × 15 [thousand yen / ton] = 13,235 [thousand yen]
Second step (equipment B): 882.4 [ton] × 3 [thousand yen / ton] = 2,647 [thousand yen]
First step (equipment E): 882.4 [ton] × 4 [thousand yen / ton] = 3,529 [thousand yen]
In other words, the loss retroactive cost to loss weight 882.4 tons in the fourth step (loss retrospective cost of the fourth step), the fourth step described above, the third step, the second step, the computation of each step of the first step The total result is 21,176 [thousand yen].
Loss retroactive cost of each process calculated in the manner described above, in the column of "○ 8" in FIG. 4, on the basis of the previous step of retroactive loss, a value obtained by adding the vertical direction (column). In the example of FIG. 4, the loss retroactive cost for each process of the processes 1 to 5 (process No.) for the product A is as follows.
Loss retroactive cost of process 1: 0 [thousand yen]
Loss retroactive cost of process 2: 1,806 [thousand yen]
Loss retroactive cost of process 3: 10,785 [thousand yen]
Loss retroactive cost of process 4: 21,176 [thousand yen]
Loss retroactive cost of process 5: 16,941 [thousand yen]
The same calculation was performed for product B, and the result is shown in FIG.
(The above is step S5)

Further, in the raw material loss cost calculation unit 14, for each product of the product A and the product B, for each process, the loss amount by process registered in the loss storage unit 24 by process and the raw material registered in the cost information registration unit 23. Product of cost unit price (= raw material loss in each process) is calculated and registered in the product / process-specific loss cost storage unit 26 as the raw material loss cost for each process for product A and product B, and the product For each product A and product B, the total raw material loss calculated for all processes is added to the product A and product B as a raw material loss cost for each product, and is registered in the product / process-specific loss cost storage unit 26. .
The calculation results for product A are shown in FIG. As shown in FIG. 4, since the raw material cost unit price registered in the cost information registration unit 23 (Table 5) is 42 [thousand yen / ton], multiply the loss weight of each process shown in the column of “○ 4”. Thus, the cost corresponding to the raw material lost for each process (raw material loss cost for each process) can be obtained. And the raw material loss cost of the whole product A is calculated | required by totaling the calculated raw material loss cost for every process. The calculation result of the raw material loss cost for each process of the product A and the raw material loss cost of the entire product A is registered in the column “◯ 7”.
For example, in the 4th process (equipment E), since it is a loss weight of 882.4 tons, raw material loss (namely, raw material loss cost) becomes as the following formula.
882.4 [ton] x 42 [thousand yen / ton] = 37,059 [thousand yen]
In addition, the raw material loss cost of the entire product A is 90,718 [thousand yen] by adding the raw material losses of all the processes.
The same calculation was performed for product B, and the result is shown in FIG.
(The above is step S6)

Then, in the loss cost transfer unit 15 to the cause process, the loss retroactive cost and the raw material loss cost registered in the product / process-specific loss cost storage unit 26 and the process of each product registered in the loss occurrence cause process storage unit 27 Refer to the causal process information regarding the causal process that causes each yield drop, and for each product of product A and product B, the loss retroactive cost and raw material loss cost are transferred to the causal process for each process, and the retroactive loss The result of transferring the cost and the material loss cost to the causal process is registered in the loss cost transfer result storage unit 28.
In the present embodiment, the cause process information related to the cause process causing the yield drop is registered together with the passing process information of each product in Table 2 and Table 3. For example, in the product B shown in Table 3, the cause process for the yield drop generated in the process 2 is the process 2, that is, the own process, but the cause process for the yield drop generated in the process 3 is the upstream process 1. Yes. Tables 6 and 7 show the results of transferring the loss cost by product / process to the cause process based on the cause process information. Table 6 is a table showing loss cost transfer results for product A, and Table 7 is a table showing loss cost transfer results for product B. Here, the loss cost means the sum of loss retroactive cost and raw material loss cost.

As shown in Table 6, for example, 58,235 [thousand yen], which is a loss cost generated in the process 4 for the product A, is transferred to the cause process 1.
Similarly, as shown in Table 7, for example, 5,810 [thousand yen], which is a loss cost generated in the equipment 5 for the product B, is transferred to the cause process 4.
(The above is step S7)

In addition, the loss cost calculation unit 16 classified by equipment results of transferring the loss retroactive cost and the raw material loss cost registered in the loss cost transfer result storage unit 28 to the causal process (Table 6 for product A and Table 6 for product B). 7) Referring to 7), the total loss retroactive cost and raw material loss cost for each causal equipment causing the loss, and the loss cost for each causal equipment causing the loss is taken as the equipment-specific loss cost. Register in the storage unit 28.
In this embodiment, first, based on Table 6 and Table 7 which are the results of transferring the loss retroactive cost and the raw material loss cost registered in the loss cost transfer result storage unit 28 to the causal process, respectively, the loss cost (Table 8 and Table 9). Table 8 is a table showing the loss cost transfer result for the product A in the equipment used in the process, and Table 7 is a table showing the loss cost transfer result for the product B in the equipment used in the process. is there.

Next, for each product of product A and product B calculated in Table 8 and Table 9, the results of transferring the loss retroactive cost and raw material loss cost shown in the equipment used in the process to the cause process are totaled for each cause equipment. To do. Table 10 shows the result of summing the loss costs for each cause equipment for product A and product B.

As shown in Table 10, when equipment A is the cause equipment,
Cause of loss for product 1 = 89,608 [thousand yen] (occurred in equipment C and equipment E)
Cause of loss for product 2 = 14,267 [thousand yen] (occurred at facility C)
As a total, 103,875 [thousand yen] is a total loss cost in the cause facility A.
(The above is step S9)

Then, the result of the transfer of the loss retroactive cost and the raw material loss cost registered in the loss cost transfer result storage unit 28 to the causal process and the information on the loss cost by facility registered in the loss cost storage unit by facility 28 are the loss The calculation result in the cost calculation apparatus 1 is output to an output unit such as a display or a printer (not shown).
(The above is step S10)

  Thus, in this example, based on Table 10, it can be seen that the loss cost caused by the equipment A is the largest, followed by the equipment D and equipment B in this order. Moreover, about the equipment C and the equipment F, it turns out that these are the cause equipment and it does not generate the loss cost.

  In the present embodiment, the equipment used in each process is a different equipment. However, the present invention is not limited to this, and the equipment used in each process may include the same equipment.

DESCRIPTION OF SYMBOLS 1 Loss cost calculation apparatus 11 Loss amount calculation part 12 by process Loss amount calculation part 13 to upper process Loss retroactive cost calculation part 14 Raw material loss cost calculation part 15 Loss cost transfer part 16 to cause process By cause equipment Loss cost calculation unit 21 Process information registration unit (passing process information)
22 Production Volume Registration Department (Production Volume Information)
23 Cost Information Registration Department (Processing cost unit price, raw material cost unit price)
24 Loss storage unit by process (loss by process)
25 Loss retroactive amount storage (loss retroactive amount)
26 Loss cost storage by product / process (loss retroactive cost, raw material loss cost)
27 Loss generation cause process storage (cause process)
28 Loss cost transfer result storage unit (result transferred to cause process)
S3 Loss-by-process calculation step S4 Retroactive loss calculation step S5 Loss retroactive cost calculation step S6 Raw material loss cost calculation step S7 Loss cost transfer step to cause process S9 Loss-by-equity loss calculation step

Claims (9)

This is a loss cost calculation method that calculates the loss cost due to the yield loss lost in the intermediate process among the costs incurred in the production line that manufactures multiple products by processing materials through multiple processes in a computer. There,
The processing executed by the computing unit of the computer is
Pre-registered processes that pass through the production line and their order, equipment used in each process, and information on the passing process of each product related to the yield in each process, and the production amount of each product within a predetermined period For each process of each product, based on the production amount information about, calculate a reduction amount of the amount of material before and after processing , and register as a process-specific loss amount for each product,
For each process of each product, a loss retroactive amount calculation step to the upper process for setting the loss amount by process as a loss retroactive amount for all processes of the upper process including the process;
For each process of each product, a loss retroactive cost for each process of each product is calculated by multiplying a previously registered unit cost of processing for each process and the retroactive amount of loss. A retroactive cost calculation step to the upper process;
Raw material loss cost for calculating the raw material loss cost for each process of each product by multiplying the raw material cost unit price of each product registered in advance and the loss amount for each process for each process of each product. A calculation step;
For each process of each product, the loss retroactive cost and the raw material loss cost for each process of each product cause the yield drop for each process of each product registered in advance Loss cost transfer step to cause process to transfer to process,
The loss cost calculation method characterized by having. Based on the result of transferring the loss retroactive cost and the raw material loss cost for each process of each product to the causal process and information on equipment used in each process registered in the passing process information, The loss cost according to claim 1, further comprising a facility-specific loss cost calculation step of calculating a loss cost for each facility by summing a loss retroactive cost and the raw material loss cost for each facility. Method of calculation.   The loss cost calculation method according to claim 1 or 2, wherein any one or more of weight, length, and area is used as a unit of the physical quantity. A loss cost calculation program for calculating a loss cost due to a yield loss lost in an intermediate process among the costs generated in a production line that manufactures a plurality of products by processing materials through a plurality of processes,
Pre-registered processes that pass through the production line and their order, equipment used in each process, and information on the passing process of each product related to the yield in each process, and the production amount of each product within a predetermined period For each process of each product, based on the production amount information, calculate the amount of decrease in the amount before and after processing , and register as a process-specific loss amount step,
For each process of each product, a loss retroactive amount calculation step to the upper process for setting the loss amount by process as a loss retroactive amount for all processes of the upper process including the process;
For each process of each product, a loss retroactive cost for each process of each product is calculated by multiplying a previously registered unit cost of processing for each process and the retroactive amount of loss. A retroactive cost calculation step to the upper process;
Raw material loss cost for calculating the raw material loss cost for each process of each product by multiplying the raw material cost unit price of each product registered in advance and the loss amount for each process for each process of each product. A calculation step;
For each process of each product, the loss retroactive cost and the raw material loss cost for each process of each product cause the yield drop for each process of each product registered in advance Loss cost transfer step to cause process to transfer to process,
A loss cost calculation program characterized by having a computer read out by a calculation unit and causing each step to be executed. Based on the result of transferring the loss retroactive cost and the raw material loss cost for each process of each product to the causal process and information on equipment used in each process registered in the passing process information, The loss cost according to claim 4, further comprising a loss cost calculation step for each facility that calculates a loss cost for each facility by summing the retroactive loss cost and the raw material loss cost for each facility. Calculation program.   The loss cost calculation program according to claim 4 or 5, wherein any one or more of weight, length, and area is used as the unit of the physical quantity. In a computer, a loss cost calculation device that calculates the loss cost due to yield loss lost in the intermediate process among the costs incurred in the production line that manufactures multiple products by processing materials through multiple processes There,
The computing unit of the computer is
Pre-registered processes that pass through the production line and their order, equipment used in each process, and information on the passing process of each product related to the yield in each process, and the production amount of each product within a predetermined period On the basis of the production amount information, and for each process of each product, calculate the amount of decrease in the amount before and after processing , and register as a process-specific loss amount,
Wherein each said step of each product, for every step of the process on including the step, and loss retroactive amount calculation unit to process over setting the individual step loss as a loss retroactive amount,
For each process of each product, a loss retroactive cost for each process of each product is calculated by multiplying a previously registered unit cost of processing for each process and the retroactive amount of loss. Loss retroactive cost calculator to the upper process,
Raw material loss cost for calculating the raw material loss cost for each process of each product by multiplying the raw material cost unit price of each product registered in advance and the loss amount for each process for each process of each product. A calculation unit;
For each process of each product, the loss retroactive cost and the raw material loss cost for each process of each product cause the yield drop for each process of each product registered in advance Loss cost transfer part to the cause process to transfer to the process,
The loss cost calculation apparatus characterized by having. Based on the result of transferring the loss retroactive cost and the raw material loss cost for each process of each product to the causal process and information on equipment used in each process registered in the passing process information, The loss cost according to claim 7, further comprising: a loss cost calculation unit for each facility that calculates a loss cost for each facility by summing up a retroactive loss cost and the raw material loss cost for each facility. Computing device.   The loss cost calculation apparatus according to claim 7 or 8, wherein any one or more of weight, length, and area is used as the unit of the physical quantity.