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Manufacturing Process Cost Analysis

The document provides information about materials, labor costs, and operations for manufacturing a product. It lists 8 materials with a cost of EUR 10 each. It details the value-added and non-value added times and probabilities of completion for each operation, including cutting, turning, drilling, deburring, inspection, rework, and transport. It calculates the total time, costs, and work-in-process for the operations.

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abraham
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59 views8 pages

Manufacturing Process Cost Analysis

The document provides information about materials, labor costs, and operations for manufacturing a product. It lists 8 materials with a cost of EUR 10 each. It details the value-added and non-value added times and probabilities of completion for each operation, including cutting, turning, drilling, deburring, inspection, rework, and transport. It calculates the total time, costs, and work-in-process for the operations.

Uploaded by

abraham
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

MATERIAL EUR LABOUR EUR/hour STORING

Material 1 10 Cutting 10 Store


Material 2 10 Turning 15 Intermediate
Material 3 10 Drilling 12 Machines
Material 4 10 Deburring 10
Material 5 10 Inspection 20
Material 6 10 Rework 12
Material 7 10
Material 8 10 Transport 15
EUR/m2xday Shift
1 1
1 2
1 3
Days/week 5
6

weekend
Material (EUR) 10
Box: m2 1.5

OPERATION VA NVA PROB. TOTAL


Hours

Material
Transport store to cutting 0.25 0.25 0.25
Storage cutting 4 4 4.25
Cutting 1 1 5.25
Storage cutting 4 4 9.25
Transport to turning 0.25 0.25 9.5
Storage turning 4 4 13.5
Turning 2 2 15.5
Storage turning 2 2 17.5
Transport to drilling 0.25 0.25 17.8
Storage drilling 4 4 21.8
Drilling 1 1 22.8
Storage drilling 2 2 24.8
Transport to deburring 0.25 0.25 25
Storage to deburring 2 2 27
Deburring 0.5 0.5 27.5
Storage deburring 2 2 29.5
Transport to inspection 0.25 0.25 29.8
Storage inspection 4 4 33.8
Inspection 1 1 34.8
Storage inspection 2 2 36.8
Transport to rework 0.25 0.25 37
Storage rework 4 4 41
15 % rework 0.15 2 2 43
Storage rework 2 2 45
Transport to inspection 0.25 0.25 45.3
Storage inspection 2 2 47.3
Inspection 0.5 0.5 47.8
Storage 85% during Rework 0.85
Storage inspection 4 4 51.8
Transport to store 0.25 0.25 52

52
4.5 33.5 14 52
COST WIP

10 65
3.75 13.75 24 89
6 19.75 39 128
10 29.75 60 188
6 35.75 35 223
3.75 39.5 20 243
6 45.5 32 275
30 75.5 144 419
3 78.5 14 433
3.75 82.25 16 449
6 88.25 26 475
12 100.25 45 520
3 103.25 11 531
3.75 107 13 544
3 110 10 554
5 115 16 570
3 118 9 579
3.75 121.75 11 589
6 127.75 17 606
20 147.75 46 652
3 150.75 6 658
3.75 154.5 7 665
6 160.5 11 677
3.6 164.1 5 682
3 167.1 3 685
3.75 170.85 3 688
3 173.85 3 691
10 183.85 6 697
16.58 200.425 9 705
6 206.425 3 709
3.75 210.175 0 709

709
13.63 WIP average
210.175

COST
Material (EUR) 10
Box: m2 1.5

OPERATION VA NVA PROB. TOTAL


Hours

Material
Transport store to cutting 0.25 0.25 0.25
Storage cutting 4 4 4.25
Cutting 1 1 5.25
Storage cutting 4 4 9.25
Transport to turning 0.25 0.25 9.5
Storage turning 4 4 13.5
Turning 2 2 15.5
Storage turning 2 2 17.5
Transport to drilling 0.25 0.25 17.8
Storage drilling 4 4 21.8
Drilling 0 21.8
0 21.8
0 21.8
0 21.8
Deburring 0.5 0.5 22.3
Storage deburring 2 2 24.3
Transport to inspection 0.25 0.25 24.5
Storage inspection 4 4 28.5
Inspection 1 1 29.5
Storage inspection 2 2 31.5
Transport to rework 0.25 0.25 31.8
Storage rework 4 4 35.8
15 % rework 0.15 2 2 37.8
Storage rework 2 2 39.8
Transport to inspection 0.25 0.25 40
Storage inspection 2 2 42
Inspection 0.5 0.5 42.5
Storage 85% during Rework 0.85
Storage inspection 4 4 46.5
Transport to store 0.25 0.25 46.8

46.75
3.5 29.25 14 46.75
COST

10 58.4375
3.75 13.75 22 80
6 19.75 35 115
10 29.75 53 168
6 35.75 31 199
3.75 39.5 18 217
6 45.5 28 245
30 75.5 125 370
3 78.5 12 381
3.75 82.25 14 395
6 88.25 22 417
0 88.25 0 417
0 88.25 0 417
0 88.25 0 417
0 88.25 0 417
5 93.25 16 432
3 96.25 9 442
3.75 100 11 452
6 106 17 469
20 126 46 515
3 129 6 521
3.75 132.75 7 528
6 138.75 11 539
3.6 142.35 5 544
3 145.35 3 548
3.75 149.1 3 551
3 152.1 3 554
10 162.1 6 559
16.58 178.675 9 568
6 184.675 3 571
3.75 188.425 0 572

572
12.23 WIP average
188.425

COST
Material (EUR) 10
Box: m2 1.5

OPERATION VA NVA PROB. TOTAL


Hours

Material
Transport store to cutting 0.25 0.25 0.25
Storage cutting 4 4 4.25
Cutting 1 1 5.25
Storage cutting 4 4 9.25
Transport to turning 0.25 0.25 9.5
Storage turning 4 4 13.5
Turning 2 2 15.5
Storage turning 2 2 17.5
Transport to drilling 0.25 0.25 17.8
Storage drilling 4 4 21.8
Drilling 1 1 22.8
Storage drilling 2 2 24.8
Transport to deburring 0.25 0.25 25
Storage to deburring 2 2 27
Deburring 0.5 0.5 27.5
Storage deburring 2 2 29.5
Transport to inspection 0.25 0.25 29.8
Storage inspection 4 4 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
Inspection 0.5 0.5 34.3
Storage 85% during Rework 0.85
Storage inspection 4 4 38.3
Transport to store 0.25 0.25 38.5

38.5
4.5 33.5 0.5 38.5
COST

10 48.125
3.75 13.75 18 66
6 19.75 29 95
10 29.75 43 138
6 35.75 25 163
3.75 39.5 14 176
6 45.5 22 198
30 75.5 94 292
3 78.5 9 300
3.75 82.25 10 310
6 88.25 16 326
12 100.25 25 351
3 103.25 6 357
3.75 107 6 363
3 110 5 368
5 115 7 376
3 118 4 380
3.75 121.75 4 384
6 127.75 7 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
10 137.75 6 396
0.64 138.388 0 397
6 144.388 3 400
3.75 148.138 0 400

400
10.39 WIP average
148.1375

COST

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