KR20030006432A - Enterprise Resource Planning Method and System for performing original cost control using quality control and productivity control - Google Patents

Abstract

PURPOSE: An ERP(Enterprise Resource Planning) method and system is provided to directly correspond to a quality and productivity prime cost to yield and productivity so that it can enhance the productivity and the yield. CONSTITUTION: The method comprises steps of registering daily reports(610, 615) and analyzing efficiency indexes(620). The daily reports are generated based on a quality management(600) and a production management(605), and stored at a database. The daily reports are classified into a work daily report and an inspection daily report. The work daily report includes a work date, a worker, a work order number, a work time, a quantity of good products, a delay status, a self inspection status and others. The inspection daily report includes an inspection date, an inspector, an inspection order number, an inspection time, round inspection status, an outside inspection status and others. The efficiency indexes are analyzed based on the data registered at the daily reports. The analysis of the efficiency indexes can be performed with respect to a process, an equipment, a product, a lot and a work order. The efficiency indexes can be classified into the operating ratio, the efficiency, the productivity, the yield and others.

Description

Enterprise resource planning method and system for performing original cost control using quality control and productivity control

The present invention combines the activity analysis cost (ABC) with the basic concept of enterprise resource planning (ERP) and introduces the concept of productivity cost and quality cost into the existing enterprise resource management system, and thus the relationship between cost and yield. Is a method and system that can reduce costs by directly responding to costs.In more detail, efficiency and efficiency can be improved through cost management by directly responding to the productivity and yield of quality and productivity costs that could not be previously analyzed through efficiency indicators. It is to provide a method and system that can be improved.

Enterprise resource management is an integrated information system that utilizes information technology to support a series of supply chains from order to product shipment and basic business operations, including management accounting, financial accounting, and human resources (335).

In order to carry out management activities, companies operate various systems such as production, sales, human resources, accounting, funding, cost, fixed assets, and so on. Reengineering into a single, integrated system is a prime feature of reengineering to maximize productivity.

In order to realize enterprise-wide resource management, ERP packages the supplied software, which is automatically connected when data is input from one system, and can be integrated and operated without installing a separate connection.

1 is a general system configuration diagram of enterprise resource management.

Although the server 100 is located at the headquarters, one server may be further installed at a remote place for speed improvement.

The router 105 is a device that connects separate networks using the same transport protocol to connect the network layers to each other. In addition to the functionality of the bridge, the router 105 determines other networks or nodes within its own network according to the routing table. It selects the most efficient route among the various routes and sends the packet.

The router 105 performs flow control, configures several sub-networks within the internet, and performs various network management functions.

Hub 105 is a place where data gathers from one or more directions, and incoming data is passed back in one or more directions.

The digital service unit (DSU) 115 is an external modem-sized hardware device that converts digital data frames from communication technology used in a local area network into appropriate frames for sending to a wide area network.

Terminals 120, 125, 130 and 135 input data according to each process, and the server receiving each input data processes the information in real time and analyzes the information generated from the analyzed data. , 135).

The local area 101 and the remote location 103 are connected via a network 117 and are generally connected by dedicated lines.

The locations of the terminals connected to the enterprise resource management system are the headquarters 120, the first factory 125, the second factory 130, and the third factory 135. The headquarters 120 and the first factory 125 are connected via a server 100 and a hub 105 at a local location 101, and the second factory 130 and the third factory 135 are remote locations 103. Is connected to the server 100 via a network.

However, even if such an enterprise-wide resource management system was introduced, it was difficult to realize cost savings by identifying cost reduction factors.

2 is a conceptual diagram comparing an activity based cost analysis with a traditional accounting cost system.

Traditional accounting cost systems distribute resources to cost objects based on their cost centers. On the other hand, Activity Based Costing (ABC Cost) allows resources to be distributed to cost objects based on activity centers.

Under traditional accounting cost systems, costs are distorted by product under simple allocation criteria, such as the quantity of work. On the other hand, since costs are distributed by activity centers based on the consumption of effort, costs that were previously distorted and distorted as overhead are actually reflected in costs in the light of actual management activities.

Activity-based Costing (ABC) is a technique for measuring and analyzing accurate cost and profitability information by calculating true costs, such as product, service, process, activity, distribution channel, customer, and project.

Activity-based costing (ABC) is the consumption relationship between resources, activities, activities, and cost objects based on activities performed within an enterprise. It is a costing technique that measures the cost and performance of resources, activities, and cost objects by identifying them based on their causal relationship. The basic outputs of activity-based cost calculations are product / service costs and activity costs, which form the basis for activity-based management. Activity is fundamentally different from activity costing in that it is traditional.

Allocate activity costs to products based on the activities consumed by the product daily.

The product cost is added to the direct cost and the indirect cost. Referring to FIG. 2, the allocated costs 205 and 250 mean overhead costs. In the traditional method, this resource (indirect cost) was evenly distributed according to the quantity of the product 210.

However, the activity-based cost calculation method allocates resources that are the basis of such overhead costs to the activity center 255 and allocates them to each cost object 260 based on this.

This is because traditional costing systems emphasize only the cost-generating aspects and do not provide a structural picture of what management points are in the company and how to manage them. In other words, traditional accounting methods simply show the expense aspect, and they do not provide the right data to manage the strategy, vision, cost reduction, process improvement, and price estimates within the company.

Activity Based Costing Approach Costs are the same as traditional accounting, but provide the cost information needed by managers, managers and employees. In other words, what the members of the organization are doing, how much each process costs and how value-added and non-value-added activities are easily provided. The Activity Based Costing (ABC) system is a groundbreaking integrated management system that maximizes company management efficiency and reduces costs in the most competitive environments. It is a management system that can help you to easily calculate specific improvement points by subdividing the cost of the existing total concept into activity criteria and calculating the cost.

However, it is difficult to implement the method based on the activity-based cost analysis into actual management and calculate the individual cost, productivity, yield, and efficiency of each product, even if the server-client system is implemented, optimized for each company.

Accordingly, the present invention has been made to solve the above problems, and to provide a method and system that can perform production management and quality control through tracking products by lot and work instructions.

Another object of the present invention is to introduce a concept of productivity cost and quality cost using the analysis results, it is possible to provide a method and system that can reduce the cost by directly matching productivity and yield with the cost.

Another object of the present invention is to build an electronic integrated information system based on the analysis of efficiency indicators and activity-based cost analysis to improve productivity and quality.

Another object of the present invention is to build a support system that can achieve management goals with a decision support system based on information power.

Still another object of the present invention is to realize cost reduction and customer satisfaction through productivity improvement and quality improvement.

1 is a general system configuration diagram of enterprise resource management.

2 is a conceptual diagram comparing an activity based cost analysis with a traditional accounting cost system.

3 is a view showing the overall function of enterprise resource management according to an embodiment of the present invention.

Figure 4a is a flow chart showing the work flow of product-specific standardization according to an embodiment of the present invention.

Figure 4b is an exemplary screen showing a screen displayed when the manufacturing process chart registered according to an embodiment of the present invention.

Figure 4c is a screen example showing a screen displayed when registering the inspection standard according to an embodiment of the present invention.

5A is a flow chart illustrating a procedure for performing quality control and production control in accordance with one preferred embodiment of the present invention.

5B is an exemplary screen diagram illustrating a state in which a lot system diagram is displayed on a screen according to an exemplary embodiment of the present invention.

5C is an exemplary screen illustrating a screen displayed when registering a work instruction according to a preferred embodiment of the present invention.

Figure 5d is an exemplary screen showing a state in which the work daily report is registered according to an embodiment of the present invention.

Figure 5e is an exemplary screen showing a state in which the inspection daily report is registered according to an embodiment of the present invention.

6 is a view showing a procedure of efficiency indicator analysis according to an embodiment of the present invention.

7A is a flow chart illustrating a procedure for performing cost analysis management in accordance with one preferred embodiment of the present invention.

Figure 7b is a screen example showing how the configuration screen of the cost center according to an embodiment of the present invention is displayed on the screen.

Figure 7c is an exemplary screen showing a state in which the efficiency of each lot is displayed according to an embodiment of the present invention.

Figure 7d is an exemplary screen showing a state in which the efficiency of each process is displayed according to an embodiment of the present invention.

Figure 8a is an exemplary screen showing a state in which the target cost for each product is displayed on the screen in a preferred embodiment of the present invention.

Figure 8b is a table showing the results of the efficiency index analysis for each process according to an embodiment of the present invention.

Figure 8c is a table showing the cost analysis results for each process in one preferred embodiment of the present invention.

<Description of the symbols for the main parts of the drawings>

100: server

105: Hub

110: router

115: DSU (Digital Service Unit)

120: the head office

125: the first factory

130: second factory

135: third factory

According to an aspect of the present invention to achieve the above object, in a method for managing resources enterprise-wide in a server coupled to a plurality of terminals via a network, registering the order received from the terminal, the Register a lot corresponding to the order from a terminal, register a work instruction corresponding to the lot, transmit a work instruction instruction to the terminal according to the registered work instruction, and register a work daily report received from the terminal; Calculating at least productivity, yield, and efficiency using the lot, the work instruction, and the information stored in the work report, and using the productivity, the yield, and the efficiency to reduce the cost according to the productivity improvement by a predetermined method. Can provide.

According to one embodiment of the invention, the method for calculating the productivity, extracting the working time and uptime from the working daily, and using the working time and the uptime Calculates the operation rate, and extracts the amount of work, standard airlift from the work schedule, by using the amount of work, the standard airlift and the working time After calculating the efficiency by using the operation rate and the efficiency calculated By calculating the productivity by calculating the productivity, it is possible to provide the terminal with the cost savings amount in accordance with the increase of the productivity in real time.

According to another embodiment of the present invention, the method for calculating the yield, extracting the quantity of good from the working daily, the quantity of working from the working daily, using the quantity of quantity and the quantity of working By calculating the yield, the yield can be calculated to provide a yield corresponding to the productivity to the terminal in real time.

According to another embodiment of the present invention, the method for calculating the efficiency extracts a work time and an uptime from the workday, and uses the work time and the uptime. Calculates the operation rate, and extracts the amount of work, standard airlift from the work schedule, by using the amount of work, the standard airlift and the working time Calculate efficiency and extract the quantity of goods and quantity of work from the daily report, and then use the quantity of goods and quantity of work Yield the yield by using the operation rate, the efficiency and the yield By calculating the efficiency by, the efficiency can be calculated to provide the terminal with the efficiency corresponding to the productivity in real time.

According to another embodiment of the present invention, a method of calculating cost savings by a predetermined method is as follows. First, calculate the cost per unit, After calculating the abnormal cost by, extract the quantity of work, After calculating the output according to the productivity improvement, the fixed cost cost is calculated, By calculating the cost savings by, it is possible to provide the cost savings according to the productivity improvement.

According to another embodiment of the present invention, the bill of material (BOM) registered by the process received from the terminal, and the inspection process received from the terminal after registering the manufacturing process diagram received from the terminal Register and register the work standard received from the terminal, but can perform product-specific standardization based on the bill of materials (BOM), the manufacturing process diagram, the inspection standard and the standard. .

According to another embodiment of the present invention, the method for providing a cost reduction may provide a cost reduction by at least one method per process, facility, product, lot, and work order.

According to another embodiment of the present invention, a test standard is registered from the terminal, a test report corresponding to the test standard is registered, and at least a yield and an efficiency are obtained by using the information stored in the test standard and the test report. Calculating, but using the yield and the efficiency can provide a cost savings according to the quality improvement by a predetermined method.

When according to another embodiment of the present invention. Extracting the quantity of good products from the inspection daily, extracting the quantity of work from the inspection daily, and using the quantity of goods and the quantity of work By calculating the yield, the yield may be calculated to provide the terminal with the cost savings in real time according to the increase of the yield.

In another embodiment of the present invention, the method for calculating the efficiency extracts a working time and an uptime from the inspection daily, and uses the working time and the uptime. Calculates the utilization rate, extracts the workload and standard labor from the inspection daily, and uses the workload, the standard labor and the working time By calculating the efficiency, extracting the quantity of goods and the quantity of work from the inspection daily, and using the quantity of goods and the quantity of work Yield the yield by using the operation rate, the efficiency and the yield By calculating the efficiency by, but by calculating the efficiency, the efficiency corresponding to the yield can be provided to the terminal in real time.

In another embodiment of the present invention, the method for calculating the cost savings by a predetermined method calculates the cost per unit, To calculate abnormal costs, extract the quantity of work, After calculating the productivity according to the productivity improvement, the fixed cost cost, By calculating the cost savings by, it is possible to provide the cost savings according to the productivity improvement.

In another embodiment of the present invention, the method for providing a cost reduction may provide a cost reduction by at least one method per process, facility, product, lot, and work order.

Hereinafter, a preferred embodiment of an enterprise resource management method and system capable of directly managing quality and productivity management according to the present invention will be described in detail with reference to the accompanying drawings.

3A is a diagram showing the overall function of enterprise resource management according to an embodiment of the present invention.

Referring to FIG. 3, the enterprise resource management system includes sales management 300, export management 305, purchase management 310, import management 315, material management 320, production management 325, and outsourcing management ( 330, personnel management 335, money management 340, accounting management 345, development management 350, quality management 355, budget management 360, and the like.

The sales management 300 requires an accurate and rapid information management system as the preliminary management of the front line department. The fate of a company depends on sales performance, direction, and management status, and it greatly affects the behavior of the support department. Inefficient management of sales departments can cause unnecessary support for other support departments. Business management 300, the key management items vary depending on the industry, such as manufacturing, sales, service industries. All firms will conduct annual sales and sales plans and conduct sales activities in accordance with the initial business plan. The sales form is divided into OEM (OEM) and its own brand, and order management is based on order, and inventory management is very important because its brand is sold with inventory.

Export management 305 is required for the organization of order management by companies that manufacture and export products. Orders made in consultation with buyers are notified to the production, procurement, and materials departments, followed by a sequence of orders to be shipped and shipped back to collect sales funds. However, since exports are international transactions, product supply terms and payment terms differ somewhat from domestic transactions.

Export management (305) is based on an understanding of trade to ensure accurate business design, and most small and medium-sized exporters depend on the number of items and buyers handled, order frequency, terms of payment or shipping conditions. Job congestion varies but large stems are similar. As a preliminary management of the export management 305, a prompt and accurate information management system is required. The fate of a company depends on export performance, direction, and order management, and greatly affects the behavior of the support department. Inefficient management of sales departments causes unnecessary support for new support departments.

Purchasing management 310 may generate management information (MIS) to ideally operate the operating capital of the company by utilizing unnecessary insoluble materials or long-term inventory information and aiming for optimal inventory maintenance. Saving 1-2% of cost through scientific purchasing is not a difficult reality for companies, and if accurate information is provided for each customer and item, 5-10% of productivity can be expected. For companies purchasing billions of raw materials or goods, 1-2% cost savings are larger and more effective than any savings in management or production. Manufacturing and sales distribution businesses typically purchase 50% -70% of raw materials and products and process or distribute them to create added value. The high proportion of the purchasing sector, depending on the size of the company's sales, has become a central target for cost reduction, and it has been a long time since the perception that purchasing behavior must be scientificized in order to secure a competitive market. Accurately linked with efficient purchasing management 310 or inventory management of materials can reduce unnecessary resource waste. The general procedure of purchasing is based on business procedures such as 'standard information', 'quotation and order management', 'receipt / import inspection', 'purchase settlement' and 'payment management'. Some companies, such as manufacturing, sales, and service, are in charge of the material business at the same time, while others are managed by separate departments. Import management (315) provides rapid data on the company's needs, including production planning to ensure accurate delivery, ensuring trust with customers, systematic management of the import business itself (rational allocation of expenses), and cash flow forecasting of expenditures. Can help to increase the competitiveness of a company. Again, saving 1-2% through scientific purchase is not difficult. A company that manufactures or sells raw materials or goods imported from a foreign country is generally in the form of adding value by purchasing, processing, or distributing raw materials and products of 50% -70% of sales as domestic purchases. . Indeed, companies with a high share of raw material imports are urgently required for a scientific import management system (315) because material purchases differ from domestic procurement, which can affect production planning to meet product delivery. The import service supported by the import management 315 directly or indirectly affects accurate scheduling of incoming raw materials, risk exposure to foreign exchange losses, and smooth operation of funds, and has an expected effect of cost reduction beyond domestic purchase.

Conventional material management (320) was the main task of organizing the books received by the delivery of dozens of companies every day. It is possible to receive only materials that have no abnormality through their own quality inspection or quality inspection of the separate quality control (355) class. However, the type of material received and the reason for receipt of the material, the reason for the return of the defective material, the processing procedure, the timing of production, the location of loading in an insufficient material warehouse and the efficient loading method, the order of material input, that is, the material input Material management 320 is responsible for deciding whether to use FIFO, last-in-first-out (LIFO), average method, and the resulting individual costs. Material management is composed of unit systems such as 'standard information', 'stock management', 'unit price management', 'receipt management', 'shipment management' and 'payment management'. If they belong to the purchasing department or the main office is separated from the factory, they are located at the factory to support the production. The key task is to make sure that the quantity and quality of each customer are delivered in the same way as the purchase order, and put them in timely and accurate production.

Production management (325) uses the main resources of each process based on the production plan to establish an accurate production plan through load analysis of each resource, etc. According to how this capability analysis is performed, productivity is improved and work loss is reduced. Reduce and cultivate optimal production capacity. Order information received from the sales and export departments is shared with purchase information and material information. At the production site, work schedules are planned in consideration of the efficiency of airborne and process-specific manpower management, and materials are ordered to direct production. Work process can be managed by plant, line, process, worker, and product, which can improve productivity and minimize work inefficiency. In particular, it is possible to track by lot and even to work log. Systematic informatization of production management facilitates capacity management that can simulate order digestion as much as order information and purchase or material status can be accurately identified.

Outsourcing management (330) refers to the management of a series of processes for commissioning a subcontractor to a subcontractor for each part of the process in the industry that handles textile garments, fabricated metal, mechanical equipment, etc. Collecting them and producing them as finished products is known as a way to increase productivity. As the number of processes increases, this division of work is a production method that reduces production costs and increases productivity. Outsourcing management should be very important.

The outsourcing management 330 is included in the production management 325 in a broad sense, and since the outsourcing processing is more active, the independent management is often performed because it may cause enormous disruption to production unless it is separately managed. The outsourcing management (330) system computerizes data management of outsourcing, quaternary materials, inventory, etc. for outsourcing processing in each business unit to increase the efficiency of outsourcing management (330) and to easily grasp the progress of outsourcing work. Serves to reduce losses in outsourcing management 330.

Human resource management (335), which doubles the efficiency of human resources by placing the necessary personnel in the right place, is the most basic and urgent task of corporate activities. Each person's personnel basics, family affairs, education, career, guarantor, qualifications and licenses are managed to provide information on salaries / bonuses and standards of company life. How people manage and use human resources issues can affect employees' motivation to work, which is a value-oriented management element that goes beyond simple forms of business.

The money management 340 may manage materials, labor, and expense budgets, as well as deposits and borrowings, separately according to the established budget plan, and manages the won / foreign currency, and manages the change of the current account and various bills. And manage planning and performance information for funds.

This improvement can be a driving force for creating added value for invisible companies. Money management may be supported by accounting management, and as the amount of sales expands, the money management 340 tends to be performed separately. Funds in companies (cash flow) should be similar to the blood of the human body and should flow continuously and without clogging. Business activities may be simple in the process of sales, production, and collection, but are complicated by corporate circumstances and sales volume. The more frequent the financing and creation of funds, the more management of the funds.

Accounting management (345) provides financial accounting functions to obtain consistent corporate accounting information from document input to financial statement reporting, various document processing according to transaction type, transaction processing between branches, real-time corporate financial information (cash, Provides real-time information on the company's business performance, financial status and management type, including deposits, borrowings, paper notes, and foreign currency related information. It is a one-step solution that can handle various books, financial statements, money management, asset management, budget management as well as tax filing and management information. Enterprise Resource Management Systems In general, the initial area of the enterprise resource management system is accounting management (345), the most attractive of which is the early closing of the settlement data. By linking with other modules, accounting documents are automatically accounted for in large amounts of data generated by each task, which can greatly reduce the input and generation time of accounting data.

In the development management 350, a corresponding product code and specification (SPEC) may be registered based on a product development result, and a bill of materials (BOM) that can be infinitely developed due to a hat relationship may be registered. Development management 350 Bill of Of Material (BOM), a core task of the company, creates and manages raw unit requirements of actual raw subsidiary materials and plays a very important role in optimizing unnecessary waste of resources by affecting the efficiency of purchasing and producing materials. Requirements determination, such as fabricated metals with 3-5% defective rate (Loss rate) and textile garments up to 10-20%, is related to ordering material and linked to payment (cost of accounting). Many industries maintain separate development departments.

Quality inspection is largely divided into material inspection, outsourcing process, import inspection when goods are purchased, process inspection for work in process, and shipment inspection for production products. Physical tests and chemical tests that utilize chemical properties are used. The test method is also classified into transfer test and sampling test and data are registered.

In the quality control 355, the quantity passed in the inspection results in the case of a semi-finished product or a work-in-process, which is connected to the work-in-stock stock and put into production of the next item. In the case of a product, it leads to inventory management of the sales management 300. Detecting defective products by line method, process, and lot number by trace method is a quality management 355 know-how that requires a high level of skill and experience. In the present invention, it is possible to inspect and track by work journal. Quality control (355) plays a very important role for companies that manufacture fabricated metals or precision machines. In a business environment where defective products cannot be found, how much the defective rate can be reduced greatly affects customer trust. Criteria for calculating and evaluating defective rates by dividing the population into sample populations vary from industry to industry, but product competitiveness must play a major role in quality competition.

The biggest advantage of budget management 360 is that it gives the organization a sense of purpose and inspires individual responsibility. Clear goals are set for managers and members of the organization to compare performance against goals and provide a basis for performance evaluation. Budget refers to the digitization of management plans in monetary terms. Budgeting and execution allows for efficient allocation of resources through constant control. Budget management 360 is a core function of planning, and budget management 360 is a process of comprehensively planning and controlling profits, balances, and resources of a company or a department for a certain period of time (usually one year). You can usually budget for the entire company, or just specific departments, such as sales budgets and expense budgets. The budget is meaningful in creating quick and efficient value in driving future work by allocating costs for future predictable activities. Thus, budgets cannot be organized and managed by any particular department or person alone. First of all, if you have a prerequisite for budgeting, it is necessary for all members of your company to have a mindset that is consistent with the company's management policies. The budget's functions include planning, coordination, control and evaluation. The planning function is the process of establishing a goal for the company by establishing a plan for the next year. The reconciliation function coordinates the subordinates with budgetary allocation targets, authorizes approval for spending, or adjusts how the production department produces when sales departments estimate expected sales, to prevent shortages or excess inventory. . The control function is to control the expenditure limit to allow the expenditure to be spent within the budget approval limit, and to control afterwards through internal audit whether there is anything wrong with the amount used. A valuation function is an achievement valuation, which is a measure of how much you have achieved by comparing goals versus performance.

3B is an Entity Relationship Diagram (ERD) structure showing a data model according to an embodiment of the present invention.

The present invention performs the efficiency indicator analysis 380 using the result data 370 of the work report, the process inspection history 375 and the outsourcing inspection history 385, and increases or decreases the efficiency index, that is, productivity and yield. Provided at cost.

The result data 370 of the production management refers to items such as an operator, a work time, an end time, a work quantity, a good quantity of goods, a defective quantity, a congestion code, a defective code, and the like.

Quality control can be carried out in-house or outsourced by outsourcing.

The efficiency is analyzed based on the process inspection details 375 and the outsourcing inspection details 385.

The items stored in the process inspection history (375) and the outsourcing inspection history (385) are the inspection date and time, the inspector, the inspection number, the sample number, the inspection number, the inspection value, the presence or absence, the sample quantity, the acceptance quantity, the defect code, the cause of the defect, Action department, issue date, issue number, etc.

The efficiency indicator analysis 380 provided by the present invention may be analyzed by business sites, processes, facilities, products, lots, work orders, and the like.

The efficiency indicator analysis 380 may analyze the utilization rate, efficiency analysis, productivity analysis, yield analysis, efficiency indicator analysis, tact time, and the like.

Hereinafter, the flow of each step work according to the present invention will be described in detail.

Figure 4a is a flow chart showing the work flow of product-specific standardization according to an embodiment of the present invention.

Changes to operators in any process often lead to poor productivity and poor quality. This is because, depending on the worker, there is a difference in the working method, the equipment setting or the inspection method. That is, as these appear during operation, there is a difference in quality manufacturing. Thus, there is a need for conditions and environments that allow any worker to work at the same speed. It is very important in the manufacturing process to set this as a working standard, to clarify it and to deploy it enterprise-wide.

In step 405, Bills of Material (BOM) is created.

Bill of Of Material (BOM) is a tool used for estimating material requirements according to a production plan under a material requirements planning (MRP) system, or in most companies in the manufacturing industry. Most companies use bills of material (BOM) to calculate product costs.

In one embodiment of the invention, a master bill of materials (BOM) is first created. In the automobile manufacturing industry, a vehicle model code, an engine code, a mission code, a part code, and necessary raw materials are written. Create a master bill of materials (BOM) and then create a bill of materials (BOM) per process.

In step 410 a manufacturing process chart is created.

Not only the manufacturing process diagram, but also the process name, equipment name, standard labor, preparation replacement time, delay time, etc. are all considered. (See FIG. 4B.)

In step 415, the inspection standard is prepared.

In the inspection standard, the number of samples, the inspection period, the acceptance level, the inspection code, the defect code, etc. are determined, and the inspection is then performed according to the inspection standard in the quality control (see Fig. 4c).

In step 420 a work standard is created.

In one embodiment of the present invention it is possible to provide a predetermined standard of work standard.

Through the above work standard, it is possible to increase the production efficiency and reduce the defective rate.

The working standards currently in use are very difficult to computerize due to the differences in format for each company. Therefore, the present invention develops a work standard that can be used most commonly, and provides a consistent work processing function.

4B is an exemplary view illustrating a screen displayed when a manufacturing process chart according to an exemplary embodiment of the present invention is registered.

Workshop 432, standard labor 434, preparation time 438, and dismantling time 440 of the manufacturing flow chart provide basic data for productivity analysis data.

Process codes may be assigned to manufacturing process charts in a predetermined manner for each process.

An article number 443 corresponding to the article name 441 may be given to the article name 441 produced in the manufacturing process.

4C is an exemplary screen illustrating a screen displayed when registering an inspection standard according to an exemplary embodiment of the present invention.

The inspection item name 473 may be given an item code 471 corresponding to the inspection item name 473.

The inspection method 473 may register the most optimal inspection method for each type of the product produced by the manufacturer. In the inspection method 473, inspection methods, such as an initial inspection, an intermediate inspection, a seed inspection, an independent inspection, a circuit inspection, can be selected.

According to an embodiment of the present invention, an inspection standard 481, an upper limit 483, a lower limit 485, a unit 487, an inspection period 489, and the like may be input.

5A is a flowchart illustrating a procedure for performing quality control and production control according to an embodiment of the present invention.

It is a figure which shows the lot system diagram.

In step 500, the server registers the order received from the terminal.

In step 505 the server sets up a lot according to the registered order and production plan.

A lot is a collection of articles produced or thought to be produced under the same conditions.

In operation 510, the server registers a work instruction received from the terminal.

Each work order is assigned a work number corresponding to the work order.

According to an embodiment of the present invention, in each process according to the work instruction, the work number (work instruction number) of the previous process may be checked and the work may be instructed according to the work instruction.

In step 520, the work progress according to the work instruction is registered in the work report.

In step 525, the server registers the inspection daily report received from the terminal.

In the inspection daily, the results of the inspection of the quality of the products produced by the work according to the work instructions are entered.

5B is an exemplary screen diagram illustrating a state in which a lot system diagram is displayed on a screen according to an exemplary embodiment of the present invention.

A lot is a collection of articles produced or thought to be produced under the same conditions.

The present invention can provide information on the history of each manufacturing process of the article having the same lot.

Referring to FIG. 5B, the product having the lot number 530 of '0105-0042' may be manufactured through a process such as pressing, welding, H / S processing, DC S / T winding, finishing, and assembly. In the case of the DC S / T winding process, the same lot number 533 is used, but the work number (work instruction number) 535 may be different.

The present invention can provide information on process history, process number, work number, quantity of work, quantity of goods, yield, previous work number, previous work quantity, and the like.

5C is an exemplary view illustrating a screen displayed when registering a work instruction according to an exemplary embodiment of the present invention.

According to the present invention, it is possible to trace a work order letter beyond the limit of tracking by lot. Thus, quality management and productivity management can be linked to costs through quality management and productivity management for each work order by managing the work order step, which is a lower level, rather than staying at the lot level.

The work order is the lowest concept in the work process and is the smallest set of categories of goods produced in the work process. In other words, it means that even the goods produced by the same lot can be produced by different work orders.

In the work instruction, items such as an article name 551, an article number 553, a standard 555, a representative model 557, and a required amount 559 of the article to be manufactured can be described.

5D is an exemplary view illustrating a screen in which a job daily report is registered according to an exemplary embodiment of the present invention.

The current daily work report is very difficult to computerize due to the difference in format for each company. Therefore, the present invention develops the most commonly used work daily, thereby providing a consistent work processing function.

According to one embodiment of the present invention, the work report can be searched by the work date 571 and the work group 573.

The search window for the work date 571 and the work group 573 is configured as a pull-down menu, and can be selected with only a click without directly inputting.

In addition, the job report may provide a menu for items such as a failure registration 575 of a job, use material registration 576, work force registration 577, and no-work registration 577.

The Register Used Material (576) menu provides a function for registering used materials during the operation and referencing them later.

5E is an exemplary view illustrating a screen in which a test daily report is registered according to an exemplary embodiment of the present invention.

The information registered in the inspection daily, that is, the inspection standard and the number of inspection cycle samples, is the basic data of the quality history status by product and lot.

According to an embodiment of the present invention, the inspection daily report registration screen provides a menu such as a document number, a company, an article number, an article name / standard, an amount received, an inspection, and the like.

The information registered on the inspection daily report screen is then the basic data for analyzing the efficiency indicator. That is, the data generated through the production control by the working daily report and the quality control by the inspection daily report are the basic data for analyzing the efficiency indicator. The result generated by analyzing the efficiency indicator using the data can be directly associated with the cost.

Hereinafter, the procedure of analyzing the efficiency indicator will be described.

6 is a view showing a procedure of efficiency indicator analysis according to an embodiment of the present invention.

The present invention provides a cost-related relationship between productivity and yield and cost, thereby not only managing costs but also tracking work orders, thereby accurately analyzing the cause of cost reduction. to be. That is, according to the present invention, the operation rate, efficiency, productivity, yield, efficiency, and tact time of each product, lot, and process through product basic information (manufacturing process chart, inspection standard, work standard, BOM) and LOT management. It analyzes the indicators of lead time and provides a baseline for practical cost control and production control.

Lead time is the length of time until information is output after it is input during the entire task. The longer the lead time, the longer it takes to receive the desired information, the slower the action, and the slower the countermeasures, the more irrational.

The data generated based on the quality management 600 and the production management 605 described above is registered in the working daily report 615 and the inspection daily report 610 and stored in the database.

According to one embodiment of the invention, the work date 615, work date, worker, work instruction number, work time, quantity of goods, status of congestion, status of self-inspection, etc. can be registered (see Fig. 5d).

When according to another embodiment of the present invention, the inspection date 610, the inspection date, the inspector, the work instruction number, the inspection time, the circuit inspection status, the outsourcing inspection status, the receipt inspection status, etc. can be registered.

The server analyzes the efficiency based on the data registered in the inspection daily report 610 and the working daily report 615.

In the present invention, the efficiency indicator analysis 620 may be a process 625, a facility 630, a product 635, a lot 640, a work instruction 645, or the like.

The production process of the product is subdivided into processes 625, facilities 630, products 635, lots 640, work orders 645.

For example, processes 625 required to produce aluminum products may be classified into gravity melting processes, casting processes, die casting processes, machining processes, and the like. Here, the facility 630 of the melting process may be classified into a melting facility, a rapid melting furnace, and a heat retention furnace. Likewise, the facility 630 of the casting process may be classified into a casting facility and a gravity casting machine.

Even products coming from the same facility may be divided into lots 640 for production control and quality control. Lot refers to a collection of articles produced or thought to be produced under the same conditions.

Items produced by the same lot are sorted by work order 645 to allow for more precise and detailed production control and quality control.

That is, when the defective rate or productivity is low, the operation can be traced up to the work instruction 640 to find and eliminate the cause.

Quality control may also be performed according to the above classification of the production process.

According to the present invention, the efficiency indicator analysis 620 may be performed for each analysis range, that is, the process 625, the facility 630, the product 635, the lot 640, and the work order 645.

Efficiency indicators refer to utilization rate 650, efficiency 655, productivity 660, yield 665, efficiency analysis 670, and the like.

In an embodiment of the present invention, the data shown in Table 1 may be extracted through the quality control 600 and the production management 605.

Standard karate 100 per hour Preparation time 1 hours Dismantling time 0.5 hours Uptime 10 hours working time 7 hours Stagnation time 1 hours Working quantity 600 Quantity of goods 550 Preparation and Dismantling Time 2 hours

Assuming that the data shown in Table 1 is extracted from the database, according to the present invention, an efficiency indicator analysis 620 may be performed as follows. That is, based on the items stored in the database of the present invention can analyze the efficiency of each process, equipment, lot and work orders.

A lot is a collection of articles produced or thought to be produced under the same conditions. A work order is a document that instructs workers in the field to work as described and is a subordinate concept to lots. That is, there can be several work orders in a lot.

The utilization rate 650 is an index of production activity linked to the operating status of the facility. According to the present invention, the operation rate is 70% by the formula (1).

According to the present invention, the efficiency 655 becomes 85.71% by Equation 2.

Productivity 660 is 60% by Equation 3, according to the present invention.

Yield 665 refers to the ratio of finished good to input. Yield is also referred to as yield, and has the opposite meaning to defective rate. Yield is very important in terms of productivity, profitability and company performance. If there are several processes, it is determined by the cumulative yield according to the manufacturing sequence. Yield analysis is the ratio of the quantity of the final product produced to the quantity of raw materials introduced. Yield is the analysis of materials and processing processes to improve these yields. The yield is 91.67% by the equation (4) according to the present invention.

According to the present invention, the efficiency 670 becomes 55.00% by Equation 5.

Tact time refers to the time taken to manufacture one unit of product. According to the present invention, the tact time is defined as 65.45 seconds by the equation (6).

The result of the above efficiency indicator analysis 620 may be directly linked to the cost by the present invention. The correlation between the efficiency indicator analysis and the cost management will be described with reference to FIGS. 8B and 8C.

7A is a flowchart illustrating a procedure for performing cost analysis management according to an embodiment of the present invention.

In step 715, cost analysis management is performed.

According to a preferred embodiment of the present invention, the present invention analyzes and manages costs such as abnormal costs, quotation costs, preliminary costs, post costs, target costs, productivity costs, quality costs, product profits and losses, and profit and loss for each company. can do.

The assignment of cost centers could designate an assembly sector as a single cost center, or set up three cost centers: painting, assembly and packaging, which are responsible for the assembly division.

In step 710, overhead is distributed to the cost center.

After the cost centers have been assigned, actual cost management can be achieved by directing the parts previously treated as overhead.

In the past, the distorted overhead costs are converted into direct costs by cost center designation and activity-based costing, thereby enabling actual cost management.

In step 715 the server performs a cost calculation.

According to one preferred embodiment of the present invention, the cost calculation may calculate the total manufacturing cost, which may be calculated in the order of cost per process, cost per equipment and cost per product.

Of course, the cost per product can be further subdivided into the cost per lot and the cost per work order to manage and analyze the cost.

In step 720, the server performs cost analysis and management.

The present invention can directly correspond to the cost by introducing the concept of productivity cost and quality cost in the existing cost analysis and management.

Productive cost refers to the amount of money that is saved when productivity is increased from existing costs. In other words, the amount obtained by subtracting the cost savings due to productivity improvement from the conventional cost is referred to as productivity cost.

Quality cost refers to the amount of money that is saved when quality is improved from existing costs. In other words, the amount of money minus the cost savings due to quality improvement is called quality cost.

The cost center can zero all overhead costs by classifying all accounts in the manufacturing cost statement and the income statement into process codes, equipment codes, product codes, and customer codes, which are the cost drivers.

The abnormal cost is the cost when the efficiency is 100%. That is, the most idealized (= minimized) cost. These abnormal costs are an indicator of loss and by setting a target for cost reduction by analyzing the difference compared to the current cost.

It is considered that Table 2 below is obtained through the above cost analysis.

Process cost 550,000 Fixed costs 250,000 Variable cost 300,000

According to one preferred embodiment of the present invention, based on Table 2, the individual process costs, abnormal costs, bad costs, bad costs, etc. can be calculated. For other necessary data, refer to Table 1 and calculate the cost per unit, abnormal cost, bad cost, and cost savings as follows.

The individual process cost is defined by equation (7) when in accordance with the present invention.

Calculated by Equation 7, the cost per unit is 1000 won, the fixed cost is 454.55 won, the variable cost is 545.45 won.

The above cost is 550 won by Equation 8 according to the present invention.

The defective cost is defined by Equation 9, according to the present invention.

The defective cost is defined by Equation 10 when the present invention.

The present invention provides a method and system through which the above formula can be managed cost and productivity and efficiency directly corresponds to the cost.

In other words, if the productivity is improved by 5%,

Cost savings can be obtained.

In other words, if the yield is improved by 5%,

Cost savings can be obtained.

According to the present invention, a procedure for cost management will be described.

7B is an exemplary view illustrating a screen in which a configuration screen of a cost center according to an exemplary embodiment of the present invention is displayed on a screen.

According to the present invention, a cost center (C / C) may have a hierarchical structure. Referring to FIG. 7B, the cost center is largely composed of the southeast D / C class 701 and the manufacturing team 1 702, and the southeast D / C class 701 is the southeast A / P class, the southeast lamination class, and the assembly1. It can be composed of parts.

The cost center name 705 can be given a cost center code 703 corresponding to the cost center name 705.

According to the present invention, a cost center can be designated and managed by product, process, facility, class, and customer, and the overhead can be minimized by directly managing the overhead part, which has not been directly managed by existing costs.

7C is an exemplary view showing a state in which the efficiency of each lot is displayed according to an exemplary embodiment of the present invention.

According to the present invention, the overhead management can be minimized through detailed cost management and efficiency indicator analysis by performing cost management and efficiency index analysis by process, facility, product, lot, and work order.

In the selection window 751, menus such as 'by process', 'by facility', 'by product', 'by lot', and 'by work instruction' may be provided, and FIG. 7C is selected by 'by lot'. to be.

The user may be provided with the efficiency of the lot to search by inputting or selecting the lot number to search in the lot-specific search window 753.

In addition, by providing a search date 755, the user can search by day.

7D is an exemplary view illustrating a state in which efficiency for each process is displayed according to an exemplary embodiment of the present invention.

In the selection window 771, menus such as 'by process', 'by facility', 'by product', 'by lot', and 'by work instruction' may be provided, and FIG. 9D illustrates 'by process'. to be.

The user may be provided with the efficiency of the process to search by inputting or selecting the process name or process code to search in the lot-specific search window 773.

In addition, by providing a search date 775, the user can search by day.

FIG. 8A is an exemplary diagram illustrating a screen in which target costs for each product are displayed on a screen according to an exemplary embodiment of the present invention. FIG.

Referring to FIG. 8A, the target productivity 811, yield 813, and efficiency 815, together with the existing productivity 801, yield 803, efficiency 805, and production cost 807 by process, are described. ) And cost of production (817).

In the press process 820, it can be seen that the production cost 807 is 9182.10 won 816 when the productivity 801 is 62.5%, the yield 803 is 94%, and the efficiency 805 is 58.75%. If the productivity 811 is 67.5%, the yield 813 is 99%, and the efficiency 815 is improved to 66.83%, the production cost 817 is reduced to 8505.30 (819).

Amount 821 is when productivity, yield or efficiency is improved. Refers to cost savings. In the present invention, as well as the savings of the total cost, it is possible to provide savings corresponding to productivity, yield, efficiency.

8B is a table illustrating a result of analyzing efficiency indices for each process according to an exemplary embodiment of the present invention.

By analyzing the efficiency indicators for each process, each process can be compared relatively. Within the same process, lots and even work orders can be tracked and analyzed to help track cost savings and eliminate them.

Standard airlift, standard tact time (T / T), preparation time, dismantling time, quantity of work, quantity of goods, defective quantity, uptime, preparation time, dismantling time, dead time, working time, etc. The data can be used to calculate utilization, efficiency, productivity, yield, and performance tact time (T / T).

The calculation of the utilization rate, the yield rate, the productivity rate, the yield rate and the tact time can be referred to in the equations.

Figure 8c is a table showing the cost analysis results for each process in a preferred embodiment of the present invention.

The Cost Center can zero all overhead costs by classifying all accounts in the manufacturing cost statement and the income statement into process codes, equipment codes, product codes, customer codes, etc., which are the cost drivers.

8C shows a cost center and an activity based cost calculation method.

The abnormal cost is the cost when the efficiency is 100%. That is, the most idealized cost. These abnormal costs are an indicator of loss and by setting a target for cost reduction by analyzing the difference compared to the current cost.

Anomalous costs can be classified as anomalous costing or anomalous costs. The cost above accounting simply means the cost of manufacturing divided by the quantity of work. The abnormal cost of production, on the other hand, is the cost when the efficiency is 100%, that is, when there is no loss (see Equation 8).

Calculated by Equation 8, the production cost 893 of process A is 46.00 and the actual process cost 891 of process A is 74.07, so the cost efficiency is 63.00%.

As described above, the present invention may provide excess cost and current cost efficiency by providing productivity in terms of costs.

It can also provide cost savings from increased productivity.

Although the above has been described with reference to a preferred embodiment of the present invention, those skilled in the art to which the present invention pertains without departing from the spirit and scope of the present invention as set forth in the claims below. It will be understood that modifications and changes can be made.

Therefore, according to the present invention, there is an effect that the production management and quality control can be performed by tracking the product by lot and work instructions.

In addition, the present invention introduces the concept of productivity cost and quality cost by using the analysis result, thereby reducing the cost by directly matching productivity and efficiency with the cost.

In addition, another object of the present invention is to build an electronic integrated information system based on the efficiency indicator analysis and standard cost analysis for productivity and quality improvement.

In addition, another object of the present invention has the effect of building a support system that can achieve the management goal with a decision support system based on information power.

In addition, another object of the present invention can realize cost reduction and customer satisfaction through improved productivity and quality.

Claims (24)

In the method for managing resources enterprise-wide in a server coupled to a plurality of terminals through a network, Registering the order received from the terminal; Registering a lot corresponding to the order from the terminal; Registering a work order corresponding to the lot; Transmitting a work instruction command to the terminal according to the registered work instruction; Registering a work report received from the terminal; Calculating at least productivity, yield and efficiency using information stored in the lot, the work order and the work report Including, The enterprise resource management method, characterized in that the cost management by performing a predetermined method using the productivity, the yield and the efficiency by providing a cost reduction according to the productivity improvement. The method of claim 1, The method for calculating the productivity, Extracting a work time and an uptime from the work report; Calculating an operation rate by the following equation using the working time and the operation time; Extracting workload and standard airlift from the workday; Calculating efficiency by the following equation using the workload, the standard labor and the working time; Calculating productivity by the following equation using the calculated operation rate and efficiency Including, The enterprise resource management method, characterized in that to calculate the productivity can be provided to the terminal in real time the cost savings in accordance with the increase in the productivity. The method of claim 1, The method for calculating the yield, Extracting a quantity of good quality from the work daily; Extracting a work quantity from the work daily; Computing a yield by the following equation using the quantity of goods and the quantity of work Including, And calculating the yield to provide the terminal with a yield corresponding to the productivity in real time. The method of claim 1, The method for calculating the efficiency, Extracting a work time and an uptime from the work report; Calculating an operation rate by the following equation using the working time and the operation time; Extracting workload and standard airlift from the workday; Calculating efficiency by the following equation using the workload, the standard labor and the working time; Extracting a quantity of good goods and a quantity of work from the work daily; Computing a yield by the following equation using the quantity of goods and the quantity of work Calculating efficiency by the following equation using the operation rate, the efficiency and the yield Including, And calculating the efficiency to provide the terminal with an efficiency corresponding to the productivity in real time. The method of claim 1, The method of calculating the cost reduction by a predetermined method Calculating process costs per unit; Calculating an abnormal cost by the following equation; Extracting work quantity; Calculating the yield according to the productivity improvement by the following equation; Calculating a fixed cost cost; Calculating cost savings by the following equation Including, Enterprise resource management method, characterized in that to provide the cost savings in accordance with the productivity improvement. The method of claim 1, Registering a bill of materials (BOM) for each process received from the terminal; Registering a manufacturing process diagram received from the terminal; Registering an inspection standard received from the terminal; And Registering a job standard received from the terminal; Include more, The enterprise-wide resource management method, characterized in that the product-specific standardization can be performed based on the bill of materials (BOM), the manufacturing process diagram, the inspection standard and the standard. The method of claim 1, How to provide cost savings An enterprise-wide resource management method that can provide cost savings in at least one of process, facility, product, lot and work order. The method of claim 1, Registering an inspection standard from the terminal; Registering an inspection daily report corresponding to the inspection standard; Calculating at least yield and efficiency using information stored in the inspection standard and inspection daily report Including, The enterprise resource management method, characterized in that the cost management can be performed by providing a cost reduction according to quality improvement by a predetermined method using the yield and the efficiency. The method of claim 8, The method for calculating the yield, Extracting a quantity of good quality from the inspection daily; Extracting a work quantity from the inspection daily; Computing a yield by the following equation using the quantity of goods and the quantity of work Including, And calculating the yield to provide the terminal with the cost savings in real time according to the increase in the yield. The method of claim 8, The method for calculating the efficiency, Extracting a working time and an uptime from the inspection daily report; Calculating an operation rate by the following equation using the working time and the operation time; Extracting workload and standard airlift from the inspection daily; Calculating efficiency by the following equation using the workload, the standard labor and the working time; Extracting the quantity of good goods and the quantity of work from the inspection daily report; Computing a yield by the following equation using the quantity of goods and the quantity of work Calculating efficiency by the following equation using the operation rate, the efficiency and the yield Including, By calculating the efficiency, the enterprise-wide resource management method, characterized in that the efficiency corresponding to the yield can be provided to the terminal in real time. The method of claim 8, The method of calculating the cost reduction by a predetermined method Calculating process costs per unit; Calculating an abnormal cost by the following equation; Extracting work quantity; Calculating the yield according to the productivity improvement by the following equation; Calculating a fixed cost cost; Calculating cost savings by the following equation Including, Enterprise resource management method, characterized in that to provide the cost savings in accordance with the productivity improvement. The method of claim 8, How to provide cost savings An enterprise-wide resource management method that can provide cost savings in at least one of process, facility, product, lot and work order. In the system for managing resources enterprise-wide in a server coupled to a plurality of terminals through a network, A memory in which a program is stored; A processor that executes the program coupled to the memory Including, The processor by the program, Registering the order received from the terminal; Registering a lot corresponding to the order from the terminal; Registering a work order corresponding to the lot; Transmitting a work instruction command to the terminal according to the registered work instruction; Registering a work report received from the terminal; Calculating at least productivity, yield and efficiency using information stored in the lot, the work order and the work report Including, The enterprise resource management system, characterized in that the cost management by performing a predetermined system using the productivity, the yield and the efficiency by providing a cost reduction according to the productivity improvement. The method of claim 13, The system for calculating the productivity, Extracting a work time and an uptime from the work report; Calculating an operation rate by the following equation using the working time and the operation time; Extracting workload and standard airlift from the workday; Calculating efficiency by the following equation using the workload, the standard labor and the working time; Calculating productivity by the following equation using the calculated operation rate and efficiency Including, And calculating the productivity to provide the terminal with the cost savings in real time according to the increase in productivity. The method of claim 13, The system for calculating the yield, Extracting a quantity of good quality from the work daily; Extracting a work quantity from the work daily; Computing a yield by the following equation using the quantity of goods and the quantity of work Including, And calculating the yield to provide the terminal with a yield corresponding to the productivity in real time. The method of claim 13, The system for calculating the efficiency, Extracting a work time and an uptime from the work report; Calculating an operation rate by the following equation using the working time and the operation time; Extracting workload and standard airlift from the workday; Calculating efficiency by the following equation using the workload, the standard labor and the working time; Extracting a quantity of good goods and a quantity of work from the work daily; Computing a yield by the following equation using the quantity of goods and the quantity of work Calculating efficiency by the following equation using the operation rate, the efficiency and the yield Including, And calculating the efficiency to provide the terminal with an efficiency corresponding to the productivity in real time. The method of claim 13, The system that calculates the cost savings by the predetermined system Calculating process costs per unit; Calculating an abnormal cost by the following equation; Extracting work quantity; Calculating the yield according to the productivity improvement by the following equation; Calculating a fixed cost cost; Calculating cost savings by the following equation Including, Enterprise resource management system, characterized in that to provide the cost savings in accordance with the productivity improvement. The method of claim 13, Registering a bill of materials (BOM) for each process received from the terminal; Registering a manufacturing process diagram received from the terminal; Registering an inspection standard received from the terminal; And Registering a job standard received from the terminal; Include more, The enterprise-wide resource management system, characterized in that the product-specific standardization can be performed based on the bill of materials (BOM), the manufacturing process diagram, the inspection standard and the standard. The method of claim 13, A system that provides cost savings Enterprise resource management system that can provide cost savings by process, facility, product, lot and work order. The method of claim 13, Registering an inspection standard from the terminal; Registering an inspection daily report corresponding to the inspection standard; Calculating at least yield and efficiency using information stored in the inspection standard and inspection daily report Including, A company-wide resource management system, characterized in that cost management can be performed by providing a cost reduction according to quality improvement by a predetermined system using the yield and the efficiency. The method of claim 20, The system for calculating the yield, Extracting a quantity of good quality from the inspection daily; Extracting a work quantity from the inspection daily; Computing a yield by the following equation using the quantity of goods and the quantity of work Including, And calculating the yield to provide the terminal with the cost savings in accordance with the increase of the yield in real time. The method of claim 20, The system for calculating the efficiency, Extracting a working time and an uptime from the inspection daily report; Calculating an operation rate by the following equation using the working time and the operation time; Extracting workload and standard airlift from the inspection daily; Calculating efficiency by the following equation using the workload, the standard labor and the working time; Extracting the quantity of good goods and the quantity of work from the inspection daily report; Computing a yield by the following equation using the quantity of goods and the quantity of work Calculating efficiency by the following equation using the operation rate, the efficiency and the yield Including, By calculating the efficiency, the enterprise-wide resource management system, it is possible to provide the terminal with the efficiency corresponding to the yield in real time. The method of claim 20, The system that calculates the cost savings by the predetermined system Calculating process costs per unit; Calculating an abnormal cost by the following equation; Extracting work quantity; Calculating the yield according to the productivity improvement by the following equation; Calculating a fixed cost cost; Calculating cost savings by the following equation Including, Enterprise resource management system, characterized in that to provide the cost savings in accordance with the productivity improvement. The method of claim 20, A system that provides cost savings Company-wide resource management system system that can provide cost savings to at least one system by process, facility, product, lot, and work order