WO2004023363A1

WO2004023363A1 - Production cost calculation device and production cost abnormality monitoring device

Info

Publication number: WO2004023363A1
Application number: PCT/JP2003/009521
Authority: WO
Inventors: Kazumasu Ohara
Original assignee: Toyota Jidosha Kabushiki Kaisha
Priority date: 2002-09-06
Filing date: 2003-07-28
Publication date: 2004-03-18
Also published as: JP4158851B2; JP2004102468A; AU2003252269A1

Abstract

In a production system for producing a plurality of types of parts and producing a plurality of types of products by combining a plurality of types of parts, it is possible to realize a technique or device for calculating a part production cost for each of the parts types. The device includes means for calculating resource amounts invested for each production unit into which the invested resource is decomposed so as to be consumed for production of all the parts to be shipped, means for storing the investment resource unit prices, means for calculating the number of parts produced by the invested resource for each of the parts types, means for storing the apportioned ratio consuming the invested resource for each of the parts types, and means for calculating the parts production cost for each of the parts types on the aforementioned production unit by using the invested resource amount, invested resource unit price, the number of parts to be produced for each of the parts types, and the apportioned ratio of each of the parts types.

Description

Description Production cost calculator and production cost anomaly monitoring device ''

Technical field

The present invention relates to a method for calculating production costs. The present invention also relates to monitoring the occurrence of a phenomenon in which production costs vary abnormally. Background art

Usually, we consider the production cost of products at the product planning stage. The sales price of the product is determined based on the assumed production cost of the product. Product production! The relationship between the production cost assumed at the planning stage and the actual production cost will increase in the loss obtained with ^. It is necessary to know the actual production IM price accurately and to discover in a short period of time that it will exceed the production cost assumed at the planning stage.

At present, the company is producing many translatory small lots at many production sites, producing multiple parts and variously assembling multiple parts to produce multiple translators. In this case, it is difficult to calculate the production cost for each product type. 1 In a single-stream production system that produces only a few products, the cost of production per product can be calculated by dividing the cost of resources put into production by the number of products produced. However, in a mixed production system that produces multiple types of products, it is immediately difficult to calculate the production price for each product type.

Japanese Patent Application Laid-Open No. 2000-01-1 1 7 9 8 3 Kou Kogura has a method of accurately calculating the production cost that changes over time. And a means for generating a loss based on the unit price of the order and the production cost, and a means for outputting the result. The β apparatus, which stores information related to the work required for the production of the ordered product. A cost management device having means for inputting, means for performing costs required for the production of ordered goods based on the input information, and means for applying costs based on the added costs '' is disclosed. .

Japanese Patent Application Laid-Open No. 11-32-28-63-3 also discloses a method for grasping production cost. Disclosure of the invention

麵 Product cost calculation Note calculates the production cost by grasping which worker worked for which product and for what time. However, at the site of mixed production, it is often difficult to grasp the above. For example, an automobile production plant produces a large number of parts (about 150,000 points / factory), and produces tens or more types of vehicles by variously combining various types of parts. For this reason, it is very difficult to know which workers worked for which products and for what time, and calculate costs.

One object of the present invention is to realize a method of producing a plurality of types of parts and combining the plurality of types of parts to calculate a part production cost for each part type in a production system that produces a plurality of types of products. It is in. If this is realized, it will be possible to calculate product production costs for each product type.

If the production cost for each product type in a production system that mixes and produces multiple types of products can be calculated, the loss for each product view will be clear, and there is a need to improve Can be easily grasped.

Cost of production includes depreciation and maintenance costs of capital investment and indirect costs, but material costs and labor costs are slow. Material cost and labor cost fluctuate due to economic factors. The reject rate varies depending on the quality of product design and the quality of the labor provider's technology, and the amount of material used fluctuates. The required number of work fluctuates depending on the quality of the product design and the order of work, and labor hours move.

Another object of the present invention is to provide a technique for calculating not only the production cost for each product type but also the material cost and labor cost occupied therein. At the product planning stage, we often consider not only the total production cost of goods, but also the material costs and labor costs that occupy that power. In this case, if the estimated value and the actual value of the material cost and the estimated value and the actual value of the labor cost are displayed so as to be comparable, the location of the problem can be easily understood.

Normally, people, materials, and resources such as energy are used for production. There are various ways of inputting people, such as (1) direct work 本 (full-time work, (2) direct work, They do not involve overtime, introduce a small number of people with good quality and high unit prices, or a large number of people with low unit prices. Input materials include materials consumed by production, such as raw materials, raw materials, and purchased parts, and materials depreciated by production, such as production equipment. Energy includes electricity and fuel gas.

If resources such as human resources, materials and energy used for production are rationally used, the maximum amount of input resources can be obtained and the production cost per product can be reduced. However, it is difficult to use personnel, materials and energy rationally. For example, in order to use purchased materials without waste, it is necessary to reduce the incidence of defective products. To that end, it is preferable to continue production activities at a slow pace with good-quality personnel. However, if the rate of defective products is controlled in this way, it is difficult to say that the input personnel are being used rationally. In order to maximize the production volume by using people and materials rationally, it is necessary to conduct production activities at a rate and with enough personnel to generate an appropriate amount of defective products. In addition, it is difficult to secure sufficient personnel for a given production volume, and sometimes excessive personnel are allocated. In this case, if the input personnel are used rationally, the production that can be produced will not be performed, and the production cost per product will increase.

It is difficult to judge whether the maximum production is achieved by using resources of people, materials, and energy rationally. For example, by using high-quality personnel while suppressing the generation of defective products It is difficult to tell the production site that is sustaining production activities whether the personnel are being used rationally or not.

At present, technology that determines whether production costs are being reduced by using human, material, and energy resources rationally, or whether production costs are increasing because resources are not being used rationally. There is no. For this reason, it is not clear even where the problems in reducing production costs are.It is clear that even if problems become apparent, measures that can reduce production costs by taking countermeasures are neglected. Many.

Another object of the present invention is to realize a method of calculating the production cost that would have been obtained if production had been carried out rationally using humans, materials, energy and other resources. Here, “reasonable” means that the resources are used most effectively to reduce the production cost per product. Here, the production cost per product is It is a number, and it does not have any authority in the unit of leakage. For example, if 100 materials are used most rationally, 100 products can be obtained. However, for that purpose, high-quality personnel must be used at a slow pace, and it cannot be said that the personnel are being used rationally. It may be more rational to use three or more defective products out of 100 materials. If we can calculate the cost that would be obtained by rationally using the input resources in the above sense, we can use the resources rationally to compare the production cost with the actual production cost. It is important to determine whether the cost of production has been reduced or the production cost has risen due to the inefficient use of input resources. High production cost: ^ can reduce production cost by improving to use resources rationally.

Another object of the present invention is to accurately monitor the occurrence of an abnormal phenomenon in production cost.

The amount and amount of resources that need to be input for the same amount of production is not uniform. In the previous example, there are input methods that ensure high yield by inputting many high-quality personnel and a small number of materials, and production that accepts low yields by inputting a small number of people and many materials. There is also an input method. It is possible to reduce the number of laborers by inputting a small number of workers, and to input a large number of unskilled ^ workers. You may. A large amount of capital investment may be used to reduce the number of workers, or a large number of workers may be invested to save capital investment.

The production cost per product varies depending on the resource input method. If the composition ratio of the input resources is set to ^ i, the production cost per product can be reduced. If the composition ratio of the input resources is not properly selected, the production cost per product will increase. It is difficult to judge whether the composition ratio of the input resources is properly selected and the production cost per product is reduced.

Another object of the present invention is to realize a technique for calculating the production cost obtained by appropriately selecting the composition ratio of the input resources. If this can be calculated, by comparing it with the actual production cost, it will be possible to determine whether or not the component ratio of the input resources has been properly selected. One device that embodies the present invention is to calculate a part production cost for each part type in a production system that produces a plurality of types of products by producing a plurality of types of parts and combining a plurality of types of parts. . This device

'A means for measuring the amount of resources input for production for each unit of production where input resources are decomposed into units used for the production of all shipped parts (input resource amount measurement means, and storing the unit price of input resources. Means (input resource unit price recall means)

• means for measuring the quantity of parts produced by input resources for each part type (measurement means for observing parts production);

• Means for storing the percentage of input resources spent for each part type (^ percentage storage means)

Means for calculating the component production cost for each component type in the production unit from the input resource amount, the input resource unit price, the component production quantity for each component type, and the ratio for each component recitation (part production cost calculation Take your hand.

In the above equipment, the production cost is calculated by applying the mixed production system of various types of parts to small units. Here, the input resources are broken down into units (hereinafter sometimes referred to as cost centers) that are used for the production of all shipped parts. In the case of a cost center, no parts are shipped during the middle of the production process. All parts will be shipped to the final stage of the cost center. In a cost center, the cost of input resources is allocated to parts produced using the input resources. For this reason, even if several types of parts are produced at the cost center, the ability to calculate the production value for each part view becomes ^ J. ,

In the present invention, the production cost for each component type is calculated by using both the technology of the cost center, the resource input to the cost center for each component, and the technology of using the ratio. For example, if a labor cost of (x + y) z yen is input to a cost center that performs equal-mix production of parts X that require X seconds to assemble and parts Y that require y seconds to assemble, parts Calculate that xz circle was spent on X and yz circle was spent on part Y.

This will be described using a simple specific example. Assume that two types of resources (materials) N1 and N2 are input to a certain production unit (cost center). For resource N1, The source quantity (number) is 10, and for resource N2, the input resource quantity m is

If it is 100, it is assumed that it was measured by the ¾λ resource amount measuring means.

The unit price per resource # 1 is 10 yen, and the unit price per resource # 2 is 5 yen, which is stored in the input resource unit price storage means.

Assume that the cost center produces two types of parts A1 and $ 2. It is assumed that the production quantity of the component A1 is 10 pieces and the production quantity of the component A2 is 20 pieces, which is measured by the component production basket measuring means.

The proportion of the resource N 1 spent on one part A 1 and one part A 2 is 4: 1, and the resource N 2 on one part A 1 and one part A 2 It is assumed in the ratio storage means that the ratio of spent is 1: 4.

In this case, the component production cost calculation means can calculate the cost per component A1 as follows, for example.

(10 pieces X 10 yen X4X 10 pieces / (4X 10 pieces + 1X20 pieces) +

100 pieces X 5 yen X IX 10 pieces / (IX 10 pieces + 4X20 pieces)) ÷ 10 pieces = 110/9 yen

Further, the component production cost calculation means can calculate the production cost per component A2 as follows.

(10 pieces X 10 yen X 1X20 pieces Z (4X 10 pieces + 1X20 pieces) +

100 pieces X 5 yen X4X20 pieces Z (IX 10 pieces + 4X20 pieces)) ÷ 20 pieces = 215/9 yen

By combining the bacteria that make up the cost center and the technology that makes the input resources different for each part type, it is possible to accurately and easily calculate the production cost for each part type at the cost center that performs mixed production.

If the ability to calculate production costs in parts units is possible, it will be possible to calculate the production costs of products that are made up of parts groups, and to calculate profit and loss in departments that manage and manage cost centers. In other words, it is possible to calculate the cost of production, which is the basis for meaningful analysis.

The input resource amount measuring means preferably measures at least the input material amount and the labor amount. Also, the cost of parts production cost calculation means that material costs and labor It is preferable to calculate service costs.

The means of measuring the amount of input materials and labor is not limited to those that measure in real time.For example, material purchase records, payment records accompanying purchases, and labor

May be obtained by calculating the input amount ex-post based on.

Input materials * ^ Once the labor amount is measured, it is possible to calculate the material cost and labor cost in the parts production cost. As a result, the main breakdown of the cost of parts production can be ascertained.

If the cost of parts production for each type of component can be calculated, it will be possible to calculate the cost of product production for each product type by consolidating it. For this purpose, the means for storing the component type group that composes the product for each product type and the component type keys included in one product type are summed up with the component production prices, and the product type Of means to calculate production costs.

According to this device, the product production cost for each product type can be easily and accurately calculated.

If not only the total production cost but also the material cost and labor cost in the product planning stage are assumed at the product planning stage, these are set as the target and displayed in a way that can be compared with the actual production cost calculated by the above technology. That power is useful.

The equipment for this purpose is a means for storing the target product cost and the target material cost and the target labor cost in the target product production cost, the target product cost, the target material cost, and the target labor cost. It is equipped with a means to display the calculated product cost, material cost and labor cost in a comparable manner. The latter cost corresponds to the actual cost.

In this case, the target is compared with the actual and the location of the problem is revealed. The main breakdown of material costs and labor costs is also compared with the target and the actual, so that the location of the problem is better revealed.

Material cost is determined by unit price and quantity used, and labor cost is determined by unit price and input quantity. When comparing the target and actual cost of materials and labor, it is preferable to display the unit price and input quantity in comparison.

The device for this purpose is a means that stores the unit price and quantity of the target material cost, the unit price and the quantity of the target labor cost, the unit price and the quantity of the target material cost, the unit price and the quantity of the target labor cost, and Means for displaying the calculated unit price of material cost, ΔS, and unit price and quantity of labor cost in a comparable manner. 'Material unit price and use «The target unit and the actual unit are displayed for each of the labor unit price and the input quantity, so the location of the problem is often revealed.

The production cost assumed at the product planning stage is an important indicator that directly affects the removal and is an important target. However, the value may not be reasonable in the light of the actual situation, and may not be an accurate target for the parent. Rather, it may be more appropriate to modify the goal as a subsequent goal.

Therefore, based on the comparison between the target product production cost, the target material cost, and the target labor cost, and the actual product production cost, the material cost, and the labor cost, data for correcting the target product production cost, the target material cost, and the target labor cost is obtained. Preferably, the apparatus further comprises a means for inputting. The number of parts is extremely large, and the production cost for each part type is also large. Among them, it is not easy to identify a particular part type that has a problem. Therefore, the calculated parts production cost, material cost and labor cost in the part production cost are compared with a predetermined target, and at least one type is calculated. It is preferable to further provide a means for giving a warning display when the cost of the product is different from the allowable level or more.

A variety of ratios can be adopted. In the first place, the average production price in the past of similar parts can be adopted. In this case, when the production price of the part suddenly changes, a warning D is displayed. Alternatively, the production cost of similar parts can be set as a ratio. In this case, it is possible to easily find a component having a high production cost and a high cost.

The present invention can also be embodied in an apparatus for monitoring abnormal production cost phenomena. This device is a means for measuring the amount of resources actually input, a means for measuring actual raw material, and an actual input resource amount and an actual resource amount respectively measured by the resource amount measuring means and the production amount measuring means. Means for calculating the actual production cost per product from the production volume; means for calculating the expected raw material per product when the input resources are used without waste; and means for calculating the actual production Attention when the actual production cost and the planned production cost calculated by the cost calculation means and the planned production cost calculation means are different from the allowable level or more. According to this device, it is possible to accurately monitor the occurrence of an abnormal phenomenon in the production cost. The present invention can also be embodied in the following device. This device measures the amount of resources actually input, the means for measuring actual bells, and the actual amount of resources measured by the resource measurement means and the bell measuring means, respectively. Means for calculating the actual raw value per product from the actual production volume; and the components of the input resources necessary to produce the production volume obtained when the input resources are used without waste From a formula that describes the relationship between the mixing ratio and the production cost per product, there is a means to calculate the expected production cost that minimizes the production cost per product, and the calculated actual production cost Means for displaying a warning when the expected raw face value is different from the allowable level or more.

According to this device, the occurrence of an abnormal phenomenon in the production cost can be monitored accurately. When the amount of resources actually input is determined, the amount of production that can be obtained when the input resources are used without waste is determined. The composition ratio of the components required to produce the raw bells is not uniform. It is also possible to input a large number of workers in the East East and a small number of workers who are not in the East East, or to input a small number of workers in the East East and a large number of workers who are not cultivated. Either a large amount of material can be input and production can be carried out by unexplored eastern workers, or a large number of eastern workers can be input and production can be carried out with less material. Capital investment may be used to reduce the number of workers, or more workers may be invested to save capital investment.

The composition ratios of the input resources required to produce the same production volume (the ratio of the input resources per employee as shown in the example above) vary. For this reason, the cost of production per product changes for each composition ratio. Then, by formulating the relationship between the composition ratio of the input resources and the production cost per product, a mathematical expression that describes the relationship between the two can be obtained. When this formula is obtained, the composition ratio of resources that minimizes the production cost per product for a given production volume is determined, and the minimum production price per product is determined. . In the present invention, this is referred to as expected production cost.

In the device of the present invention, the actual production cost and the expected production cost are compared, and if the difference exceeds an allowable level, a caution β display is displayed. If the raw β that is expected cannot be obtained due to waste of the invested β, or if there is a problem with the composition ratio of the constituent components of the source, the actual production cost greatly exceeds the expected production cost. For this reason, when these phenomena occur, attention is paid to the fact that the actual production cost has risen abnormally from the expected production cost. It becomes possible.

It is preferable to provide a means for displaying the composition ratio of the component of the input resource, which makes the expected production cost difficult, and the composition ratio of the actual input resource, when the production cost rises abnormally.

In this case, the composition ratio of the input resources that minimizes the production H value per product is compared with the actual composition ratio of the input resources, making it easier to find mistakes in selecting the input resources.

The above-mentioned concept can be embodied in a method. The main methods can be summarized as follows.

This is a method of calculating the parts production cost for each part in a production system that produces multiple types of products by combining multiple types of parts and producing multiple types of products, using a computer. The process of disassembling the production system into units used for parts production, the process of measuring the amount of resources used for production for each production unit, the process of storing the unit price of input resources, and the input resources A process of measuring the amount of sound / production volume produced for each component type, a process of storing the rate at which input resources are consumed for each component type, a power source amount, an input resource unit price, and a component. Parts production for each type »and the process of calculating the parts production for each part type in unpleasant production units from the ¾ ^ ratio for each parts type;

In addition to the parts production cost calculation method described above, a step of storing a part type group constituting the product for each product type, and a step of storing the parts included in one product shell in the production unit. It is preferable to execute the process of calculating the product production cost of the product type by summing the component production costs of the product type.

In this case, the ability to calculate product production costs is sufficient.

Another method that obfuscates the present invention is a mathematical formula that describes the relationship between the composition ratio of the components of the input resources required to produce the raw dragon and the production cost per product. , The process of measuring the actual amount of resources, the process of measuring the actual amount of raw materials, and the actual amount of input resources and the actual amount of raw materials measured using a computer; g * From the process of calculating the actual production cost per product from the product, and using the combination, the input resources are calculated from the actual amount of resources and the mixing ratio of the components of the input resources, and the formula calculated in the ttitS process. : It has a process to calculate the expected production cost obtained when g¾ is selected.

According to this method, it is possible to compare the actual value; the β value and the expected value, and to execute a process of displaying a warning when both values are more than an allowable level. It is possible to monitor the occurrence of abnormal phenomena in the production value, and the above-mentioned idea can be embodied in a program for causing a computer to execute a job. Recorded ® ® book: can also be converted to a brief description of the drawing

Figure 1 schematically shows the movement of the production line and parts.

Fig. 2 shows the connection to the cost center.

Figure 3 schematically shows the resources and production input to the cost center.

Fig. 4 schematically shows the system configuration of a device that calculates the production cost and monitors abnormalities. Fig. 5 illustrates the development relationship between products and parts.

Figure 6 illustrates the relationship between cost centers and departments.

Figure 7 illustrates the ratio for each component type.

Figure 8 shows an example of a table that compares the actual value of production, the target, and the difference, and displays it at the breakdown level.

Fig. 9 schematically shows the production according to production and input resources; Figure 10 schematically shows that the production H value fluctuates according to the mixing ratio of the input resources. BEST MODE FOR CARRYING OUT THE INVENTION

Fig. 1 shows an example of a simplified production line group for parts and products as viewed from the parts transport equipment unit. Is shown. In a mixed production system, parts move complicatedly. Part 1 is shipped halfway through production line 1 (la). Part 2 is put in the middle of production line 1 (2b). Part 3 skips most steps of production line 1 (3a, 3b). Similar complex movements of parts can be seen on production lines 2-6. Finally, the product is produced on production line 6. Parts move in complex production systems. For example, it may be shipped halfway through a production line (1, 3, 5, 5, 7, 8, 9).出荷 They may be shipped from the end of the line (4, 6, 10, 10, 11, 12). They may be introduced in the middle of the production line (2, 3, 6, 9). It may be introduced at the beginning of the production line (4, 7, 8, 10, 10, 11, 12). Although not shown, it may be put on the same production line several times. In this production system, about 150,000 products are produced in total, and a large number of products are produced. For this reason, it is very difficult to calculate the raw component β value for each part type and the production cost of the mouth and mouth for each product.

In this embodiment, the production system illustrated in FIG. 1 is divided into cost centers illustrated in FIG. 2 in order to calculate the component production costs for each component type. A cost center, at most, is a unit of production where resources put into production are spent on the production of all shipped parts. In the case of production line 1 in Fig. 1, "" ^ of the resources input to production line 1 is not used for the production of part 1. (The resources input from parts 1 It is not used for the production of part 1. Also, the resources input to the process skipping part 3 are not used for the production of part 1.). Production line 1 cannot be called a cost center.

Parts may be put in the middle of Costsen. It is permissible to disassemble the production line 1 into a cost center that spans before and after step 2b where parts 2 join. For production lines where parts are not shipped halfway (for example, production lines 4 and 5), the production line itself can be used as a cost center. Depending on the purpose of {^ 1: management, etc., ^!

Figure 2 shows an example of a cost center. Parts are not shipped from the middle of the cost center. Always ship from the end of the cost center. Shipped parts may move to ^! Destinations. For example, at cost center A Produces parts A1, A2, A3, A4. Parts Al and A2 are shipped to cost center C, and parts A3 and A4 are shipped to cost center D. At the cost center, resources required for production are reduced by ¾λ. Figure 3 illustrates resources. For example, raw materials (parts produced in the previous process, parts purchased from outside, raw materials, consumables, consumables for production assistance, etc.) are input. Labor is invested. Energy such as electricity or gas is input. Production equipment investment is reduced by λ. The cost of managing the production facilities will be invested. Other expenses will be invested. Other costs include indirect costs such as personnel costs for design personnel. In addition, other expenses include fixed costs such as taxes to manage production lines and operating costs. Input material cost is determined by unit price and quantity used. ¾λ Labor costs are determined by unit price and input amount. Input energy costs are determined by unit prices and usage. The cost is determined by the depreciation cost of capital investment and the management cost of production facilities. Other costs are determined by overhead, fixed and operating costs.

The characteristics of the cost center are reflected between the input resources and the output produced by the input resources. The relationship between input resources and production depends on the defect rate, the efficiency with which the workforce is utilized, energy efficiency, and the productivity of production equipment.

By sharing the cost of resources input to the cost center to the parts produced at the cost center, the production cost of the parts produced at the cost center is calculated.

To clarify the unit price and input (resource) amount of resources actually input to the cost center, and to summarize the parts produced at the cost center » A device that calculates costs and monitors the occurrence of abnormal phenomena in production costs ”has been established. This device is built on a computer system. The hardware configuration of this computer system is the same as that of a general-purpose computer. This computer system includes a storage device (such as a CPU), a storage device (such as a ROM, a RAM, and a hard disk), an input device (such as a keyboard), and an output device (such as a display device). The processing device functions as an arithmetic device and a control device. This computer system also includes a storage device storing a program for causing a computer to execute the processing described below. The storage may be the hard disk described above or a portable medium such as a CD-ROM. (D) When the program power S is executed, the modules 40, 2, 44, 46, 48, 50, 52, and 54 power mainly realized by the processing device are realized. (The data base 20,22,24,26,28,29,30,32,34,36,38 is realized by the device. The input module 58 is realized by the output module 58. The output module realizes an output module 56 described later.

This computer system includes an integrated database 20 shown in FIG. The integrated database 20 is readable and writable by a computer. Comprehensive Data Overnight Base 20 integrates databases managed by the departments that make up the production system, the departments that purchase materials, and the departments that pay the expenses. Overall data 20 is designed to provide the data needed to calculate the actual quantity of parts produced and the actual cost of parts production for each cost center and part type. It is what was done.

The integrated data base 20 has a purchased material database 22. Purchased material data base 22 stores the type of purchased material, unit price and quantity, and the data of the cost center used. By referring to this, it is possible to calculate the unit price, quantity, and material cost of the child components 投入 raw materials introduced into the cost center. The personnel database 24 stores, for each worker, the unit price per work time, work time, and the cost center that worked. By referring to this, it is possible to calculate the labor unit cost, labor hours, and labor costs input to the cost center. The equipment database 26 stores equipment entered into the cost center, its amortization cost, and maintenance and inspection costs. By referring to this, it is possible to calculate the equipment cost input to the cost center. The equipment database 26 stores 4 capital investment plans and maintenance inspection plans. By referring to this, the data required by the prediction module 54 can be obtained by calculating the cost of the facility 4. The cost database 29 describes the records that paid for the input resources. By referring to it, the input material costs, labor costs, energy costs, and equipment costs can be calculated. Unit price information can also be obtained. Indirect costs can also be calculated.

The production management database 28 stores the production plan of, and the type of parts and the production of parts (plan) can be calculated for each cost center. Prediction You can get the data you need. The production performance database 30 stores the actually produced parts production data for each cost center and parts view. Even if one component is produced from one material due to the occurrence of defective products, the input material quantity and component production β may not match.

The integrated database 20 has a planned cost database 32. The company trade cost database 32 stores the unit price and quantity used for each source assumed at the time of product planning. By referring to this, the target product production unit price assumed at the time of product planning can be calculated. The required unit price and β are stored for each major component, and the target production cost of the major component can be calculated.

—Evening base 3 4 indicates the management department to which the cost center belongs.

It is one. Figure 6 illustrates an example of a cost center and a management department to which it belongs. The product parts database 36 stores the types of parts that make up a product for each product type. Parts are composed of a chain of child parts, grandchild parts, and great-grandchild parts. Figure 5 shows an example of a parts list that makes up a product.

In the Kaya Engagement Database 20, a database 38 that stores past production costs is provided. The database 38 stores past customer production cost fluctuations and past part production cost fluctuations) 1. These past raw β value data are compared with each other by the basket module 50 and used to detect a sudden change in raw face value.

In the apparatus for monitoring the abnormality by calculating the production cost shown in FIG. 4, an actual production cost calculation module 40 is provided. Actual parts production costing module 4 0, purchased materials database 2 2 and from the data obtained from the personnel database 2 4 and equipment database 2 6 Doo costs for database ₂ 9, etc., unit price and the input quantity of the resources that were charged to cost center And calculate the cost. In addition, the part production quantity for each part β produced at the cost center is calculated from the production result database 30. In order to produce multiple types of parts at the cost center, it is necessary to classify the input resource costs by part type. FIG. 7 shows the coefficients for this apportionment, which are stored in the actual parts production costing module 40.

The coefficients k 11 to k 14 in FIG. Part type A 1 ~ The example shows that the material for producing A4 in the same number is represented by the ratio of kll to k14. The same is provided for working hours. In the case of producing the same number of parts types A1 to A4, the working hours are used in the ratio of k21 to k24. The same applies to energy, and it shows that when the same number of component types A1 to A4 are produced, energy is used in a ratio of k31 to k34. The same applies to the equipment cost, but in this embodiment, all of k41 to k44 are set to 1.0. The value of k41 to k44 may be expressed in response to the negative force acting on the equipment.

Calculate the cost of the material that was spent in the evening as the resource transversion U. In addition, the module 40 grasps the types of parts produced in the cost center by type and calculates the parts production cost for each part type by using the proportional distribution ratio illustrated in FIG.

The target component production cost calculation module 42 calculates the target component production price assumed at the product planning stage based on the data stored in the planning cost database 32.

• The actual product production cost calculation module 44 includes a component production cost calculated by the actual component production cost calculation module 40 and a list of parts types constituting the product stored in the product parts database 36, and the like. The production cost of the product is calculated by summing the production costs of the components included in the list of the component types that make up the product. The production costs of the products and sub-parts in Fig. 5 are not used in calculating the total. ? The production cost of system parts is reflected in the production cost of goods. ^ The production cost of goods is reflected in the production cost of parts. The target product production cost calculation module 4 6 calculates the target product cost calculated by the target component production cost calculation module 4 2 and the product type list stored in the product component database 3 2 The target production cost of the product is calculated by summing up the target production costs of the parts included in the list of the parts 麵 constituting the product.

When the actual cost of parts and products is calculated and the production cost of the target parts and products is calculated, it can be analyzed in various ways.

At its simplest, it is to find product types and parts types (cost centers that produce them) whose actual production cost and target raw β value differ more than acceptable levels. This As a result, the location of the problem becomes apparent. In this case, it is possible to compare the unit cost of raw materials and the amount of used materials, the unit price of labor costs and hours of labor, the unit price of energy and the level of energy conversion, and the breakdown level of production costs. As a result, you can identify the source of the problem. Fig. 8 shows an example of an output table that displays the production cost of product A, whose actual production price exceeds the target production price, down to the breakdown level, and compares the actual production cost with the target. By analyzing this table, it becomes clear why production cannot be reduced below the target value. This allows you to do the finer things you need.

Even if the target is significantly different from the target in the cost of parts production, the same type of comparison table can be obtained at the parts level.

Since the cost of production is calculated for each cost center, it is also possible to calculate the loss for each department by comparing the actual results with the targets for each department that manages the cost center. Since the aggregation module 48 in FIG. 4 does not have various units, it can be analyzed from various viewpoints. Analyzes can be made at any level, such as the parts level, sub-parts level, product level, and department level. The comparison table creation module 52 creates a table that compares the actual costs and targets with the breakdown of the production costs aggregated at various levels, and displays the difference between you and targets as necessary.

The target production cost assumed at the time of product planning is not appropriate, and in order to perform a reliable analysis, it may be necessary to correct the target raw material; If the price of raw materials rises and there are no other raw materials, it may be necessary to adjust the target production cost. In this case, the input module 58 is used for IJ. If the target production cost S is corrected by the input module 58, the corrected target is used for comparing the actual performance with the target. As a result, the river functions will be adapted to the actual situation.

As described above, the mochi-bread module 50 compares the actual production cost and the target of the aggregated production costs at various levels, and finds a difference that exceeds an allowable level. In addition, the mochi loaf module 50 monitors for the occurrence of abnormal changes in production costs as compared from various perspectives.

For example, the expansion module 50 compares the past production costs stored in the past production price database 38 with the newly calculated latest production costs, and determines the parts types, cost centers, Find product type page. Anomalies discovered The value is output from the output module 56 to give the administrator's attention. Administrators will be able to quickly grasp abnormal fluctuations in the production surface.

The basket module 50 further executes the following processing. As I hated, the mochi loaf module 50 can measure the amount of resources put into the cost center by referring to the integrated database 20. This is assumed to be A 1 in the graph of FIG. In this case, the bell module 50 can calculate the amount of production that would be obtained if resources were used efficiently. Specifically, the basket module 50 refers to data from the past production database 38 by referring to data and the like at the time of production at the cost center and at a reasonable production cost without any waste. The amount of production that can be obtained if resources are used efficiently can be calculated. Here, it is B.

The cage module 50 can measure the actual production quantity by referring to the integrated database 20. Here, it is C. The difference D between the raw bell B and the raw bell C is equivalent to the decrease in livelihood due to the resource not being used. The reduction D occurs for various reasons. For example, in some cases, parts could not be settled due to the interruption of the net due to heavy rain, so that production could not be made to meet the input personnel. Or, it is possible that workers were not utilized effectively because unnecessary workers were input to the planned production volume.

The actual production cost calculation module 4 4 calculates the actual production cost E. The target product cost calculation module 46 calculates the expected cost F obtained when resources are used efficiently. The basket module 50 compares the actual production cost E with the planned production cost F obtained when the resources are used without waste, and finds a cost center or a part type in which both differ more than an allowable level.

By this comparison, a cost center with a large decrease in production D due to the inefficient use of resources was found and it was possible to pursue the cause. For example, if the production volume has decreased due to parts not arriving due to the interruption of the traffic network due to heavy rain, it is an unavoidable elephant, and the fact that there is no need for fiber is an important factor. On the other hand, if it is known that the phenomenon has occurred due to unnecessary input of workers to the planned number of productions, it is necessary to take steps to prevent the same mistake. Understand. By taking the necessary communication, the production »: revive to 6 The value can be returned to F.

The balance between the type and quantity of input resources required to achieve production quantity B is not determined in a single way. As shown in Fig. 10, even if more skilled workers are input and less unskilled workers are input, it is possible to input less 少なく | east workers and input more unskilled east workers. Good. A large amount of material may be input and produced by an unlit fiber worker, or a large number of woven fibers may be input and produced by a small number of raw materials. A large amount may be invested in capital investment to reduce the number of workers, or a large number of workers may be invested to save capital costs. The composition ratios of the input resources required to produce the same production amount vary. The composition ratio of the input resources refers to the ratio of the input amount for each type of input resources as shown in the above example. Since the mixing ratio varies, the production cost per product changes for each of the constituent mixing ratios. Then, by formulating the relationship between the composition ratio of the input resources and the production value per product, a mathematical expression that describes the relationship between the two can be obtained. The force curve 12 in FIG. 10 schematically shows the relationship. Of course, the mixing ratio of the components of the input resources is not a single variable, but a combination of many variables. FIG. 10 is only a schematic diagram.

By multiplying the data on the mixing ratios of the components of the input resources and the production costs, a regression equation (W force) can be obtained that holds between the mixing ratios and the production cost. As a result, the mixing ratios are known. Then, by calculating the mathematical expression, the production cost can be calculated.

The following equation shows an equation for calculating the production cost y from the λ 源 source amount X, the ¾λ resource mixture ratio Ρ (ζ η), the unit price of the source, and the production basket Ζ. Here, the types of input resources are shown. a, b, c, and d indicate coefficients, which are values depending on the unit price of input resources.

The above formula for calculating the production value y indicates that the expected production cost G shown in FIGS. 9 and 10 varies depending on the amount of resources, the mixture ratio of resources, and the production ΔS. Curve I 1 in FIG. 9 illustrates that the expected production value G changes depending on the amount of resources. The curve I2 in FIG. 10 illustrates that the expected production value G changes depending on the mixture ratio of resources. Curve I3 in FIG. 9 illustrates that the expected production cost G changes depending on the production quantity. These curves I 1, I 2, and I 3 schematically show the 分布 component of the variable distribution obtained by the above formula for calculating the cost _y.

. Note that the amount of resources that produce the expected production cost G changes as shown by curve K in Fig. 9 according to production 図 S. In addition, the mixing ratio of the input resources that produces the expected production cost G changes according to the production »for which the curve is not shown.

By using the above formula for calculating the production value y, the ability to accurately describe what is actually happening at the cost center becomes a T ability. The ability to determine whether a product is being produced without any problems or, in fact, with many problems is the ability to make it.

The apparatus according to the present embodiment executes the following processing.

(1) The sickle module 50 is obtained when the resources are consumed without waste, based on the amount of resources A1 (see Fig. 9) and the mixture ratio of resources A2 (see Fig. 10) input to the cost center. Calculate raw βΒ.

(2) Module 50 calculates various combinations of the input resource amount and the mixing ratio of resources required to produce the raw dragon.

(3) The basket module 50 calculates the production cost using the above-described equation for calculating the production price y for each of various combinations of the ¾λ resource amount and the resource mixture ratio calculated in the above (2). Calculate. As a result, various raw values are obtained. (4) The lucid module 50 identifies the production cost G at which the production cost is the lowest among the various production costs obtained in the above (3). Furthermore, the amount of input resources H1 that gives the production value G and the mixture ratio H2 of the resources are specified.

(5) The comparison table creation module 5 2 is composed of the actually input resource amount A 1 and the resource combination ratio A 2, the realized H value E, and the optimal resource identified in (4) above. amount

11 1 and the capital ratio << ^ and the minimum production cost (expected production cost) that is difficult. Create a comparison table to compare. The output module 56 outputs (displays) this comparison table.

From this comparison table, it is possible to proceed with various analyses.

First, it can be seen whether the input resources were used more or less or the production volume decreased due to the utilization of resources.

Second, although the input resources are used for other purposes and the expected production volume is obtained, there is a problem in the selection of the balance ratio, and if the balance ratio is selected more accurately, the raw I value Is further reduced.

If the above analysis becomes possible, for example, materials and personnel will be used rationally in a production site where production activities are continued with high quality personnel while suppressing the occurrence of defective products. (4) It is possible to make a statement as to whether it is not being used rationally. In some cases, it is clear that the input resource allocation ratio, which raises the production pace as the occurrence of defective products increases to some extent, can be produced;

The prediction module 54 predicts the production cost of ^ * obtained when a measure to be taken is implemented by clarifying a problem. Or, estimate the production cost when the transportation is not carried out. Executing these prediction processes makes it possible to talk about the shelf characteristics of the stationery, and it is possible to take appropriate measures. One advantage of the present invention is that it is possible to relatively easily and accurately calculate the component production cost for each component type in a system in which a plurality of types are mixed and produced. The data that will be the basis for the unraveling is now available.

Another advantage of the present invention is that the cost of producing parts of various kinds can be aggregated in various ways and various kinds of analysis can be performed. Another advantage of the present invention is that abnormalities in production costs can be monitored from various viewpoints, and abnormalities can be discovered in advance, whereby problems can be discovered early and measures can be taken early. That is the answer.

Another advantage of the present invention is that it becomes possible to predict the value of 、 m, whereby the surface of ¾m can be made objective.

Another advantage of the present invention is that the breakdown of the production cost can be calculated, thereby making it easier to find the cause of the problem.

The present invention has at least one of the above effects, and may not have all the effects depending on the embodiment.

Claims

1. A device that calculates the parts production cost for each part type in a production system that produces multiple types of parts and combines multiple types of parts to produce multiple types of products.

Means for measuring the amount of resources input for production for each production unit in which the input resources are decomposed into units consumed for the production of all shipping parts;

Means for storing unit prices of input resources;

Means for measuring the production of parts produced by input resources »for each part inversion, means for storing the percentage of input resources spent for each part, input resource amount, input resource unit price, and component type Means for calculating a component production price for each component type in production units from the component production quantity of each component and a ratio for each component type;

2. The method of measuring the amount of raw material and the amount of labor input at least, and the means for calculating the production cost of parts calculate the material cost and labor cost of the parts production cost. Parts production cost calculator.

3. In addition to the parts production ffiffi calculation device of claim 1 or 2,

The sum of the raw part prices in the unit of production of the product for the means for storing the part type group that constitutes this product for each product and the part type group included in one product type Means for calculating the product production cost of a kind product,

A product production computer equipped with:

4. Target product raw material; ^ price, and target product raw material 手段 ^ means to memorize the target material cost and the target labor cost in the price,

Target product production cost, target material cost, target labor cost, means for displaying the calculated product production cost, material cost, and labor cost in a comparable manner;

The product production cost calculation device according to claim 3, further comprising:

5. means for storing unit price and quantity of target material cost and unit price and quantity of target labor cost;

A means for displaying the unit price and quantity of the target material cost, the unit price and the quantity of the target labor cost, the calculated unit price and the quantity of the material cost, and the unit price and the quantity of the labor cost in a comparable manner; The product production price calculation device according to claim 4, which further employs the following.

6. From the target product production cost, target material cost, and target labor cost, and the calculated product production cost, material cost, and labor cost, compare the target product cost, target material cost, and target labor cost. 5. The system according to claim 4, further comprising means for inputting data to be corrected.

7. Calculated component production (H value and material cost and labor cost in component production cost are specified): Compared to the above, at least one type of cost differs more than the PM level. 3. The parts production cost calculation device according to claim 2, further comprising means for displaying.

8. Means for measuring the actual amount of resources input,

Means to measure the actual raw,

ttil Means to calculate the actual production cost per product from actual pitcher resources and actual production measured by the resource amount measuring means and raw measuring means of oneself, and use the input resources without waste Means for calculating the estimated production cost per product when

注意 Notice that the actual production cost and the planned production cost calculated by the actual production cost calculation means and

A device for monitoring abnormal phenomena.

9. means to measure the actual amount of resources

Means for measuring actual production,

A means for calculating the actual production cost per product from the actual amount of caster resources and the actual production measured by the resource amount measurement means and the raw measurement means, respectively;必要 rx necessary for producing the amount of product obtained when used for the tongue ¾ rx For each product, from the formula that describes the relationship between the composition ratio of the input resources and the production cost per product Means for calculating the expected production cost with the minimum production cost of the actual production cost and the expected production cost calculated by the actual production cost calculation means and the expected production SJffi calculation means above the allowable level. Note the differences «

10. The production cost difference according to claim 9, further comprising means for displaying the composition ratio of the component of the input resource for realizing the expected production cost and the composition ratio of the actual investment λβ in a comparable manner.

1 1. A method of calculating the production cost of parts for each part shell in a production system that produces multiple products by producing multiple types of parts and combining multiple types of parts.

The process of disassembling the production system into units in which the input resources are consumed for the production of all shipping parts, the process of measuring the amount of resources input for production for each lowered production unit, and storing the unit price of the input resources To put,

A step of measuring the production of parts produced by the input resources for each part view, a step of storing the percentage of the input resources that are consumed, and a step of storing the percentage for each part, an input resource amount, an input resource unit price, and a part. A process for calculating the raw component β value for each component type in unpleasant production units from the component production volume for each translation and the percentage for each component type.

1 2. Parts production in claim 11 ¾ In addition to the H value calculation method,

The process of storing the component type group that composes the product for each product group, and the sum of the component production costs in the selfish production unit for the component transpositions included in one product Calculating the product production cost of

生 E-value calculation method with product.

1 3. The process of measuring the amount of resources actually input,

Measuring the actual production volume;

Using a computer to calculate the actual production cost per product from the actual investment amount and the actual production amount measured in the resource amount measurement process and the production amount measurement process, respectively. ,

A process of using a computer to calculate the expected cost per product when the input resources are used without waste;

Display when the actual production cost and the planned production cost calculated in the actual production cost calculation process and the planned production cost calculation process of Ml differ from the allowable level respectively. Process and

A method of monitoring abnormal production cost phenomena.

1 4. Process to find out the relationship between the composition ratio of the input resources necessary to produce the production volume and the raw value per product; And a step of measuring the amount of resources actually input,

Measuring the actual raw β,

Using a computer to calculate the actual cost per product from the actual input resources and the actual production measured in the resource amount measurement process and the raw β measurement process, respectively;

When the input resources are optimized based on the actual input resource amounts measured in the resource amount measurement step, the mixing ratio of the constituent components of the source, and the formula calculated in the step, using a computer. Calculating the expected production cost obtained in

A step of noting that the actual production cost and the expected production calculated in the above-mentioned actual production cost calculation step and the expected production price calculation step and the expected production β value differ by more than an allowable level, and

A method of monitoring abnormal production cost phenomena.

1 5. It is difficult to remember a program for calculating the parts production cost for each part in a production system that produces multiple parts by producing multiple parts and combining multiple types of parts.

The process of disassembling the production system into units in which the input resources are spent on the production of all shipping parts, the process of measuring the amount of resources input for production for each production unit, and storing the unit price of input resources Processing,

The process of measuring the component production produced by the input resources for each component type, the process of storing the rate at which the input resources are consumed for each component type, the input resource amount, ¾λ resource unit price, and the component β A storage key storing a part production cost calculation program for causing a computer to execute a part production cost for each part type in the production unit from the part production β and a ratio for each part type.

1 6. Follow up the processing of claim 15

The process of memorizing the part release that constitutes the consigned product for each product recitation, and the sum of the component raw β values in the knitting production unit for the part group included in one product type Processing for calculating the product production cost of the product type;

謝価製品記憶記憶記憶記憶記憶記憶記憶製品製品記憶製品製品.

1 7. The process of calculating the actual cost per product from the actual amount of resources and the actual amount of production,

Processing to calculate the estimated production cost per product when the input resources are used without waste,

When the actual production cost and the planned production cost calculated in the actual production cost calculation process and the planned production cost calculation process are different from the allowable level or more, a β display process is performed,

A book that stores a monitoring program for abnormal production phenomena to make a computer execute the process.

1 8. Processing to calculate the actual production cost per product from the actual input resources and the actual production,

The actual input resources, the composition ratios of the input resources, and the composition ratios of the ¾λ resources required to produce the production volume relative to the production volume, and the raw face value per product A process of calculating the expected production cost obtained when the input resource is optimally selected from a mathematical expression describing the relationship;

Note that when the actual production cost and the expected production calculated in the actual production cost calculation and the

Is a memory tree that stores a program for monitoring abnormal live-viewing phenomena to make the computer run overnight.