3 resultados para product cost accounting
em Dalarna University College Electronic Archive
Resumo:
Product verifications have become a cost-intensive and time-consuming aspect of modern electronics production, but with the onset of an ever-increasing miniaturisation, these aspects will become even more cumbersome. One may also go as far as to point out that certain precision assembly, such as within the biomedical sector, is legally bound to have 0 defects within production. Since miniaturisation and precision assembly will soon become a part of almost any product, the verifications phases of assembly need to be optimised in both functionality and cost. Another aspect relates to the stability and robustness of processes, a pre-requisite for flexibility. Furthermore, as the re-engineering cycle becomes ever more important, all information gathered within the ongoing process becomes vital. In view of these points, product, or process verification may be assumed to be an important and integral part of precision assembly. In this paper, product verification is defined as the process of determining whether or not the products, at a given phase in the life-cycle, fulfil the established specifications. Since the product is given its final form and function in the assembly, the product verification normally takes place somewhere in the assembly line which is the focus for this paper.
Resumo:
Companies implement a module product assortment as a part of their strategy to, among others, shorten lead-times, increase the product quality and to create more product variants with fever parts. However, the increased number of variants becomes a challenging task for the personnel responsible for the product verifications. By implementing verifications at module level, so called MPV (Module Property Verification) several advantages ensue. The advantages is not only a decrease in cost of verifications, but also a decrease in repair times, occupied space, storages with spare parts, and repair tools. Further, MPV also give an increased product quality due to an increased understanding of which defects that may occur. As an approach to implement MPV, this paper discusses defects and verification processes based on a study at a Swedish company. It also describes a matrix which is used to map relations between company specific cost drivers and so called verification factors. The matrix may indicate cost drivers which have a large impact on the total cost of product verifications.