Hierarchical methodology for productivity measurement and improvement of complex production systems
First Claim
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1. A hierarchical method for causally relating productivity to a production system to provide an integrated productivity analysis of the system, comprising:
- a) identifying an array of production operations including any one or more of the following;
process, transportation, storage, cost, building of simulation model, and time;
b) modeling the system as an interconnected array of unit production processes (UPP) reflecting actual or desired material flow sequence through the system;
c) applying at least one set of UPP interconnections to factor the system into at least one set of UPP complex manufacturing subsystems (CMS) for description and analysis;
d) assessing each UPP and each subsystem (CMS) to calculate at least one productivity metric of each UPP, UPP subsystem (CMS) and the system;
e) determining a quantity of Operating Sequences (OSs) describing the material flow sequence of products through the complex manufacturing subsystem (CMS);
f) determining product throughout or input, Pa, good product output, Pg, and defective product, Pa-Pg, for a total time, TT, of measurement or simulation;
g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Pth(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT, and, optionally j) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (15-4), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally, p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE).
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Abstract
A hierarchical method, computer system, and computer product for causally relating productivity to a complex manufacturing system to provide an integrated analysis of the system which measures, monitors, analyzes and, optionally, simulates performance of the complex manufacturing system based on a common set of productivity metrics for throughput effectiveness, throughput, cycle time effectiveness, and inventory.
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Citations
137 Claims
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1. A hierarchical method for causally relating productivity to a production system to provide an integrated productivity analysis of the system, comprising:
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a) identifying an array of production operations including any one or more of the following;
process, transportation, storage, cost, building of simulation model, and time;
b) modeling the system as an interconnected array of unit production processes (UPP) reflecting actual or desired material flow sequence through the system;
c) applying at least one set of UPP interconnections to factor the system into at least one set of UPP complex manufacturing subsystems (CMS) for description and analysis;
d) assessing each UPP and each subsystem (CMS) to calculate at least one productivity metric of each UPP, UPP subsystem (CMS) and the system;
e) determining a quantity of Operating Sequences (OSs) describing the material flow sequence of products through the complex manufacturing subsystem (CMS);
f) determining product throughout or input, Pa, good product output, Pg, and defective product, Pa-Pg, for a total time, TT, of measurement or simulation;
g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Pth(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT, and, optionally j) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (15-4), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally,p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE). - View Dependent Claims (2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 118, 119, 120, 121)
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23. A method for hierarchical representation of a production system for measuring, monitoring, analyzing and/or simulating production performance of the production system based on a common set of productivity metrics for throughput effectiveness, cycle time effectiveness, overall throughput effectiveness, and inventory, comprising:
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a) identifying an array of production operations including any one or more of the following;
process, transportation, storage, cost, building of simulation model, and time;
b) providing a description of the production system as an interconnected array of unit production processes (UPP) reflecting an actual material flow sequence through the system;
c) applying at least one set of UPP complex manufacturing subsystems (CMS) to factor an overall system flowchart into UPP complex manufacturing subsystems (CMS), and combining the subsystems to represent the overall production system;
d) analyzing productivity metrics of each UPP, each UPP complex manufacturing subsystem (CMS), and the overall system;
e) determining a quantity of Operating Sequences (OSs) describing the material flow sequence of products through the complex manufacturing subsystem;
f) determining product throughout or input, Pa, good product output, Pg, and defective product, Pa-Pg, for a total time, TT, of measurement or simulation;
g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Ptha(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT or, OTECMS=A(CMS)·
P(CMS)·
Q(CMS)where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT, and converting the overall system flowchart to a discrete event simulation description, and enabling comparative performance assessment of various production scenarios useful for performance improvement and system design and, optionally j) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (15-4), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally,p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE). - View Dependent Claims (24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 122, 123, 124, 125)
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46. A method for analysis of system level productivity comprising:
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a) establishing a unique layout or architecture for arranging at least one set of unit production processes (UPPs) in a complex manufacturing subsystem;
b) calculating overall equipment effectiveness (OEE) and, optionally, other parameters of individual UPP'"'"'s;
c) calculating overall throughput effectiveness (OTEF) of the UPP complex manufacturing subsystems and the system;
d) calculating good production output (PG(F)) of the UPP complex manufacturing subsystem and the system;
e) calculating cycle time efficiency (CTEF) of the UPP complex manufacturing subsystem and the system; and
f) calculating factory level inventory (LF) of the UPP complex manufacturing subsystem and the system, g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Ptha(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT, and, optionally j) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (15-4), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally,p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE). - View Dependent Claims (47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69)
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70. A computer system for relating productivity to a production system to provide an integrated productivity analysis of the system comprising:
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a) identifying an array of production operations including any one or more of the following;
process, transportation, storage, cost, building of simulation model, and times;
b) modeling the system as an interconnected array of unit production processes (UPP) reflecting actual or desired material flow sequence through the system;
c) applying at least one set of UPP interconnections to factor the system into at least one set of UPP complex manufacturing subsystems for description and analysis;
d) assessing each UPP and each complex manufacturing subsystem to calculate at least one productivity metric of each UPP, UPP complex manufacturing subsystem and the system;
e) determining a quantity of Operating Sequences (OSs) describing the material flow sequence of products through the complex manufacturing subsystem;
f) determining product throughout or input, Pa, good product output, Pg, and defective product, Pa-Pg, for a total time, TT, of measurement or simulation;
g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Ptha(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT and, optionally j) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (154), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally,p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE). - View Dependent Claims (71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 126, 127, 128, 129)
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92. A computer system for hierarchical representation of a production system for measuring, monitoring, analyzing and/or simulating production performance of the production system based on a common set of productivity metrics for throughput effectiveness, cycle time effectiveness, throughput and inventory, comprising:
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a) identifying an array of production operations including any one or more of the following;
process, transportation, storage, cost, building of simulation model, and time;
b) providing a description of the production system as an interconnected array of unit production processes (UPP) reflecting an actual material flow sequence through the system;
c) applying at least one set of UPP subsystems to factor an overall system flowchart into UPP complex manufacturing subsystems, and combining the subsystems to represent the overall production system;
d) analyzing productivity metrics of each UPP, each UPP complex manufacturing subsystem, and the overall system;
e) determining a quantity of Operating Sequences (OSs) describing the material flow sequence of products through the complex manufacturing subsystem;
f) determining product throughout or input, Pa, good product output, Pg, and defective product, Pa-Pg, for a total time, TT, of measurement or simulation;
g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Ptha(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT or, OTECMS=A(CMS)·
P(CMS)·
Q(CMS).where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT; and
, optionallyj) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (15-4), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally,p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE), and, further q) converting the flowchart to a discrete event simulation description, and enabling comparative performance assessment of various production scenarios useful for performance improvement and system design. - View Dependent Claims (93, 94, 95, 130, 131, 132, 133)
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96. A computer program product comprising a program storage device readable by a computer system tangibly embodying a program of instructions executed by the computer system to perform in a process for causally relating productivity to a production system, the process comprising:
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a) identifying an array of production operations including any one or more of the following;
process, transportation, storage, cost, building of simulation model, and time;
b) modeling the system as an interconnected array of unit production processes (UPP) reflecting actual or desired material flow sequence through the system;
c) applying at least one set of UPP interconnections to factor the system into at least one set of UPP complex manufacturing subsystems for description and analysis;
d) assessing each UPP and each complex manufacturing subsystem type to calculate at least one productivity metric of each UPP, UPP complex manufacturing subsystem and the system; and
e) determining a quantity of Operating Sequences (OSs) describing the material flow sequence of products through the complex manufacturing subsystem;
f) determining product throughout or input, Pa, good product output, Pg, and defective product, Pa-Pg, for a total time, TT, of measurement or simulation;
g) determining each OS in the complex manufacturing subsystem (CMS), and determining Overall Equipment Effectiveness (OEE) for each of the UPPs;
h) determining availability efficiency (Aeff) or yield of each UPP; and
i) determining Overall Throughput Effectiveness (OTE) of the complex manufacturing subsystem (CMS) by the relations, OTECMS=[Ptha(CMS)/Ptha(CMS)] and Ptha(CMS)=Rthavg(CMS)*TT where, quantity Ptha(CMS) is theoretical actual product output units from the complex manufacturing subsystem (CMS) in total time, and Rthavg(CMS) is defined as the average theoretical processing rate for total product output from the complex manufacturing subsystem (CMS) during the period of total time TT and, optionally j) collecting the total costs the system including at least one of Direct Manufacturing Costs (DMC);
Process Labor (PL), Process Energy and Utilities (PE &
U), Process Tooling (PT), Process Materials (PM), Equipment Depreciation (ED), and Direct Materials (DM);
k) defining all direct manufacturing activities at each UPP activity, including at least one of;
Manufacturing Operations (MO), Engineering Operations (EO), Quality Assurance Operations (QAO), Material Handling Operations (MHO), and Production Management (PM);
l) allocating the DMC from each of the set of 6 (six) DMC Categories in step j) above to each of the 5 direct manufacturing activities defined in step k) at the respective UPP activity centers based on second stage cost driver factors;
m) obtaining a dollar value of costs of each of the activities of the respective UPP-activity center using Equations (15-2) and (15-3), where ACUPPij=the jth activity cost component contributed to UPP activity center i ACUPPi=total activity cost of UPP activity cost center DMCk=kth direct manufacturing cost component DCDijk=direct resource cost driver which allocates kth direct manufacturing cost to jth activity component of UPP activity center i;
n) allocating the costs of each of the five general sets of activities of the respective UPP-activity center to three products based on third stage cost-driver factor as follows;
and, o) determining the total unit direct manufacturing cost (TDMCk, $/unit) for each product type, k, from Equation (154), where the numerator represents the total dollar cost of product contributed by each UPP activity center, and Pg(k) represents the number of good product units of product type k
and further optionally,p) determining the total direct manufacturing cost of a unit of good product averaged over all product types, k, during the period, TT, from Equation 15-(5), where ACDijk=activity center cost driver, which traces the jth activity cost of UPP activity center i to product type k OTE=unit-based overall throughput effectiveness of the factory R(th)avg(F)=theoretical average processing rate in time TT for products through the factory, thereby establishing a relation of the average product cost to productivity (OTE). - View Dependent Claims (97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 134, 135, 136, 137)
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Specification