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  • TOC

  • 5 3: 2: 4: 1,5:

  • Drum-Buffer-Rope

  • Drum, , Buffer, , Rope, Drum Drum-Buffer-Rope

  • Drum-Buffer-Rope (BOM)

  • Drum-Buffer-Rope

  • Drum-Buffer-Rope (/)

    I

    J

    /

    /60

    /

    /40

    N

    13

    780

    15

    600

    1380

    2.9

    R

    14

    840

    14

    560

    1400

    2.9

    W

    15

    900

    13

    520

    1420

    3.0

    Y

    10

    600

    10

    400

    1000

    2.1

    M

    22

    1320

    25

    1000

    2320

    4.8

    V

    22

    880

    880

    1.8

    74

    4440

    77

    3080

    7520

  • Drum-Buffer-Rope

    CCR (Drum)

    (Rope)

    Rope

    DF3

    20

    0

    9

    rmD

    20

    -9

    0

    9

    rmF

    20

    -9

    BD3

    30

    8

    9

    rmB

    30

    -1

    8

    9

    rmD

    30

    -1

    A3

    30

    14

    9

    rmA

    30

    5

    DF3

    20

    19

    9

    rmD

    20

    10

    19

    9

    rmF

    20

    10

    BD3

    30

    28

    9

    rmB

    30

    19

    28

    9

    rmD

    30

    19

    A3

    30

    34

    9

    rmA

    30

    25

    DF3

    20

    39

    9

    rmD

    20

    30

    39

    9

    rmF

    20

    30

    BD3

    30

    48

    9

    rmB

    30

    39

    48

    9

    rmD

    30

    39

    A3

    30

    54

    9

    rmA

    30

    45

    DF3

    20

    59

    9

    rmD

    20

    50

    59

    9

    rmF

    20

    50

    BD3

    30

    68

    9

    rmB

    30

    59

    68

    9

    rmD

    30

    59

    A3

    30

    74

    9

    rmA

    30

    65

  • TOC

  • ()

  • 24(3), 5, 22/ V W 1 1, . 4 10 , A 1,000/ , B, C, D 100/ ( ) $12,000

  • 4 ?

    , ?

  • (1) 22 24 2 Works = 1056 / : $12,000/ = $11.36/ = $0.18/ () A = 20 + 10 + 5 = 35 A = $ 0.18/ 35 = $ 6.63

    A = $ 10 + $ 5 + $ 3 = $ 18

    Sheet1

    Sales Revenue

    ABCD

    No. Sold5755857658

    Price30323032

    Revenue172501856172801856

    REVENUE TOTAL38242

    Materials used

    No Made5755857658

    Materials per unit18221822

    Material cost103501276103681276

    MATERIALS TOTAL23270

    Period costsPERIOD COSTS12000

    PROFIT2972

    ABCD

    1130115113113TOTAL TIME

    V Mins15155519805

    W Mins2020303031680

    Monthly Profit /(Loss) Statement

    Sales Revenue

    ABCD

    No. Sold1130115113113

    Price30323032

    Revenue33900368033903616

    REVENUE TOTAL44586

    Materials used

    No Made1130115113113

    Materials per unit18221822

    Material cost20340253020342486

    MATERIALS TOTAL27390

    Period costsPERIOD COSTS12000

    PROFIT5196

    Does cost drive your marketing?Does cost drive your marketing?

    Conventional Gross Margin AnalysisAdded Value Analysis

    Margin AnalysisValue Added per Bottleneck Hour Analysis

    LabourLabour costRM costTotal costSelling priceGrossBottleneckMaterialSales PriceValue addedValue added

    ProductminsmarginProducttime (Mins)costper B/N hour

    A35$6.63$18.00$24.63$30.00$5.37A20$18.00$30.00$12.00$36.00

    B35$6.63$22.00$28.63$32.00$3.37B20$22.00$32.00$10.00$30.00

    C35$6.63$18.00$24.63$30.00$5.37C30$18.00$30.00$12.00$24.00

    D35$6.63$22.00$28.63$32.00$3.37D30$22.00$32.00$10.00$20.00

    Labour cost per hour (incl O/H)

    22 days * 24 hours * 2 workers=1056Hours per month

    $12,000Per month$11.36Per hour

    OR$0.19Per minute

    Using COSTS to decide your product mixUsing Value added rate to decide your product mix

    Product ratio isProduct ratio is

    ABCDABCD

    10110110111

    In one week you can makeIn one week you can make

    ABCDABCD

    5755857658TOTAL TIME1130115113113TOTAL TIME

    V Mins Each15155512665V Mins15155519805

    W Mins Each2020303031680W Mins2020303031680

    Because production time cannot exceed 22*24*60 (= 31680) Minutes of either V or WBecause production time cannot exceed 22*24*60 (= 31680) Minutes of either V or W

    11 n * 20 + 11n * 30

  • ( )/() = 22 24 60 = 3168011n 20 + 11n 30 31680n = 57.6(1)

    Sheet1

    Sales Revenue

    ABCD

    No. Sold5755857658

    Price30323032

    Revenue172501856172801856

    REVENUE TOTAL38242

    Materials used

    No Made5755857658

    Materials per unit18221822

    Material cost103501276103681276

    MATERIALS TOTAL23270

    Period costsPERIOD COSTS12000

    PROFIT2972

    ABCD

    1130115113113TOTAL TIME

    V Mins15155519805

    W Mins2020303031680

    Monthly Profit /(Loss) Statement

    Sales Revenue

    ABCD

    No. Sold1130115113113

    Price30323032

    Revenue33900368033903616

    REVENUE TOTAL44586

    Materials used

    No Made1130115113113

    Materials per unit18221822

    Material cost20340253020342486

    MATERIALS TOTAL27390

    Period costsPERIOD COSTS12000

    PROFIT5196

    Does cost drive your marketing?Does cost drive your marketing?

    Conventional Gross Margin AnalysisAdded Value Analysis

    Margin AnalysisValue Added per Bottleneck Hour Analysis

    LabourLabour costRM costTotal costSelling priceGrossBottleneckMaterialSales PriceValue addedValue added

    ProductminsmarginProducttime (Mins)costper B/N hour

    A35$6.63$18.00$24.63$30.00$5.37A20$18.00$30.00$12.00$36.00

    B35$6.63$22.00$28.63$32.00$3.37B20$22.00$32.00$10.00$30.00

    C35$6.63$18.00$24.63$30.00$5.37C30$18.00$30.00$12.00$24.00

    D35$6.63$22.00$28.63$32.00$3.37D30$22.00$32.00$10.00$20.00

    Labour cost per hour (incl O/H)

    22 days * 24 hours * 2 workers=1056Hours per month

    $12,000Per month$11.36Per hour

    OR$0.19Per minute

    Using COSTS to decide your product mixUsing Value added rate to decide your product mix

    Product ratio isProduct ratio is

    ABCDABCD

    10110110111

    In one week you can makeIn one week you can make

    ABCDABCD

    5755857658TOTAL TIME1130115113113TOTAL TIME

    V Mins Each15155512665V Mins15155519805

    W Mins Each2020303031680W Mins2020303031680

    Because production time cannot exceed 22*24*60 (= 31680) Minutes of either V or WBecause production time cannot exceed 22*24*60 (= 31680) Minutes of either V or W

    11 n * 20 + 11n * 30

  • (1)

    ABCDGAME

    Does cost drive your marketing?Conventional Gross Margin AnalysisDoes cost drive your marketing?Added Value Analysis

    Margin AnalysisValue Added per Bottleneck Hour Analysis

    LabourLabour costRM costTotal costSelling priceGrossBottleneckMaterialSales PriceValue addedValue added

    ProductminsmarginProducttime (Mins)costper B/N hour

    A35$6.63$18.00$24.63$30.00$5.37A20$18.00$30.00$12.00$36.00

    B35$6.63$22.00$28.63$32.00$3.37B20$22.00$32.00$10.00$30.00

    C35$6.63$18.00$24.63$30.00$5.37C30$18.00$30.00$12.00$24.00

    D35$6.63$22.00$28.63$32.00$3.37D30$22.00$32.00$10.00$20.00

    Labour cost per hour (incl O/H)

    22 days * 24 hours * 2 workers=1056Hours per month

    $12,000Per month$11.36Per hour

    OR$0.19Per minute

    Using COSTS to decide your product mixUsing Value added rate to decide your product mix

    Product ratio isProduct ratio is

    ABCDABCD

    10110110111

    In one week you can makeIn one week you can make

    ABCDABCD

    5755857658TOTAL TIME1130115113113TOTAL TIME

    V Mins Each15155512665V Mins Each15155519805

    W Mins Each2020303031680W Mins Each2020303031680

    Because production time cannot exceed 22*24*60 (= 31680) Minutes of either V or WBecause production time cannot exceed 22*24*60 (= 31680) Minutes of either V or W

    11 n * 20 + 11n * 30

  • (2)

    ABCDGAME

    Does cost drive your marketing?Conventional Gross Margin AnalysisDoes cost drive your marketing?Added Value Analysis

    Margin AnalysisValue Added per Bottleneck Hour Analysis

    LabourLabour costRM costTotal costSelling priceGrossBottleneckMaterialSales PriceValue addedValue added

    ProductminsmarginProducttime (Mins)costper B/N hour

    A35$6.63$18.00$24.63$30.00$5.37A20$18.00$30.00$12.00$36.00

    B35$6.63$22.00$28.63$32.00$3.37B20$22.00$32.00$10.00$30.00

    C35$6.63$18.00$24.63$30.00$5.37C30$18.00$30.00$12.00$24.00

    D35$6.63$22.00$28.63$32.00$3.37D30$22.00$32.00$10.00$20.00

    Labour cost per hour (incl O/H)

    22 days * 24 hours * 2 workers=1056Hours per month

    $12,000Per month$11.36Per hour

    OR$0.19Per minute

    Using COSTS to decide your product mixUsing Value added rate to decide your product mix

    Product ratio isProduct ratio is

    ABCDABCD

    10110110111

    In one week you can makeIn one week you can make

    ABCDABCD

    5755857658TOTAL TIME1130115113113TOTAL TIME

    V Mins Each15155512665V Mins Each15155519805

    W Mins Each2020303031680W Mins Each2020303031680

    Because production time cannot exceed 22*24*60 (= 31680) Minutes of either V or WBecause production time cannot exceed 22*24*60 (= 31680) Minutes of either V or W

    11 n * 20 + 11n * 30

  • (2)

    ABCDGAME

    Does cost drive your marketing?Conventional Gross Margin AnalysisDoes cost drive your marketing?Added Value Analysis

    Margin AnalysisValue Added per Bottleneck Hour Analysis

    LabourLabour costRM costTotal costSelling priceGrossBottleneckMaterialSales PriceValue addedValue added

    ProductminsmarginProducttime (Mins)costper B/N hour

    A35$6.63$18.00$24.63$30.00$5.37A20$18.00$30.00$12.00$36.00

    B35$6.