Industrial Engineering is System Efficiency Engineering. It is Machine Effort and Human Effort Engineering. 2.57 Million Page View Blog. 200,000+ visitors. (17,000+ visitors in the current calendar year) Blog Provides Industrial Engineering Knowledge: Articles, Books, Case Studies, Course Pages and Materials, Lecture Notes, Project Reviews, Research Papers Study Materials, and Video Lectures. Blog provides full IE Online Course Notes
Monday, December 26, 2022
Personal Relations Between Employers and Employed - F.W. Taylor
Thursday, December 15, 2022
Part Process Chart Costing Sheet - Industrial Engineering Cost Measurement Sheet
Industrial engineers are engaged in productivity improvement of resources used in production (or other engineering processes). They reduce resource consumption in various operations of the processes and thus reduce the cost. To help them in cost reduction, industrial engineers have to prepare process chart costing sheets. The sheets utilize job costing system in case of discrete production systems.
Job Costing System
Relevant Cost Concepts
Cost objectDirect cost of a cost object
Indirect cost of a cost object
Cost pool: Cost pool is grouping of individual cost items. It can be very broad comprising of hundreds of cost items. Or it can be narrow having only two items
Relevant Costing Concepts
Actual Costing: Actual costing is costing method that traces direct costs to a cost object by using actual direct-cost rate of cost item times the actual quantity of the direct-cost input (item) and allocates indirect costs based on the actual indirect-cost rate (rates in case multiple indirect cost pools are there) times the actual quantity of the cost-allocation base (appropriate base when multiple cost pools are used).Source Documents in Job Costing
An accountant in financial accounting system makes entries on the basis of some source documents and journal and ledger are the main registers for accounting entries.Similarly cost accounting is also based on source documents and records. A key document or record or account in cost accounting is job cost record (or job cost sheet). It records and accumulates all the costs assigned to a specific job as resources were consumed in producing the goods and services specified in the job. Hence, the job cost record is started as soon as the work begins on a particular job.
Each entry in a job cost record is based on a source document.
Materials from the store are ordered by the manufacturing engineers using a materials requisition record. This form is the source document for charging job cost records and department for the cost of direct materials used on a specific job.
For recording direct labor related costs in job cost record, labor-time record is the source document. Each employees of the organization can have a labor time record and the time that he spends on various jobs is recorded on a daily basis on this record. The cost per hour of each employee is determined and accordingly labor cost is recorded in job cost records.
The indirect cost items are given standing order numbers and standing order cost records are maintained for them. Based on materials requisition records and labor-time records costs are charged to standing order cost records.
Seven Step Procedure of Job Costing
Step 1: Identify the chosen cost object. The specific jobs for which job cost is to be ascertained is to uniquely identified and a job cost record is to be opened for each job.Step 2: Identify the direct costs of the job: The job number is to be mentioned in the material requisition record and labor-time records. From these source documents, the job cost records are to be posted or charged with direct costs.
Step 3: Select the cost allocation bases to use for allocating indirect costs to the job.
Step 4: Identify the indirect costs associated with each cost allocation base.
Step 5: Compute the rate per unit of each cost-allocation base.
Step 6: Compute the indirect costs allocated to the job.
Journal and Ledger Entries in Cost Accounting
Like in financial accounting, in cost accounting also journal and ledger are maintained.Job costing system has a separate job cost record for each job and entries are made in it for each cost item charged to it. A summary of the job cost record is posted in a subsidiary ledger. In the general ledger, Work-in-Process Control Account is there and it presents the totals of the separate job cost records pertaining to all unfinished jobs.
A general ledger account with control in their name or title signifies or indicates that they are supported by underlying subsidiary ledgers that have additional details. Materials Control Account and Accounts Payable Control Account are additional examples of control accounts. Material Control Account has a subsidiary ledger – Stores Ledger that has detail on each type of material stored and used in the company. Accounts Payable Control Account has a subsidiary ledger that has accounts of individual suppliers.
Horngren has given examples of transactions to illustrate the use of journal entries in cost accounting.
1. Purchases of materials on credit $89,000
Materials Control A/c Dr. $89,000
To Accounts Payable Control $89,000
2. Materials issued to manufacturing departments: direct materials: $81,000, and indirect materials $4,000
Work-in Process Control A/c Dr. $81,000
Manufacturing Overhead Control A/c Dr. 4,000
To Materials Control $85,000
3. Total manufacturing payroll or salaries and wages: Direct $39,000 and indirect, $15,000
Work-in Process Control A/c Dr. $39,000
Manufacturing Overhead Control A/c Dr. 15,000
To Materials Control $54,000
Summary
The important points to be remembered from this chapter or topic are the method of arriving at job cost and method of arriving at indirect cost of a job. There are source documents and from these source documents job cost record is prepared and this record will show the cost of a job. Journal and ledger are kept and the ledger will show the value of inventory in the form of material, work-in process and finished goods.Costing Process Charts
References
Horngren, Charles T., George Foster, and Srikant Datar, Cost Accounting: Managerial Emphasis, Tenth Edition, Prentice Hall, Inc., Upper Saddle River, New Jersey, USA, 2000Wednesday, December 14, 2022
Industrial Engineers - Report Tangible Productivity Improvements - Get Support from All in Your Organization
Industrial engineers have to learn from this exhortation to quality control professionals in 1951
Tangible Results.
Since growth of the quality-control program will be directly dependent upon the results it produces, it is extremely important that adequate means for reporting these results be established. These reports are made by the quality-control staff man to top management and other key personnel on a periodic basis—perhaps monthly. The initial reports are made on the first individual projects, and the coverage of the report is expanded as the quality-control activities expand. Great care is exercised in the reports to point out that the quality-control results are due to the cooperative efforts of several functional groups and individuals rather than to the personal successes of the quality-control staff. The measuring sticks used may be drawn from a wide variety of elements, depending upon the plant situation. There may be reduction in complaint expenditures, reductions in manufacturing losses, improvements in design and in manufacturing processes, reductions in product costs, improvements in operator quality-mindedness, reductions in overruns.
Title
Quality control, principles, practice, and administration., .
(Page 415)
Author
Feigenbaum, A. V. (Armand Vallin)Feigenbaum, A. V. (Armand Vallin)
Published
New York,McGraw-Hill,1951.
Description
443 p.illus., diagr., pl.
Rights
Public Domain, Google-digitized.
Permanent URL
https://hdl.handle.net/2027/wu.89052928892
2022 Machine Shop Engineering & Technology - Productivity Improvement & Cost Reduction News
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Smart Machining - Smart Metrology
by Ray Karadayi, Applied Automation Technologies Inc.
February 15, 2022
Applied Automation Technologies (AAT3D.com), is an R&D-oriented metrology software company with more than 30 years of success in developing software that improves manufacturing quality. Our flagship product is CAPPSNC, (Computer-Aided Part-Programming System), an advanced measurement software system that enables something that decades ago would have sounded like a pipe dream: It allows CNC machine tools to perform part measurements like a CMM.
https://www.automationalley.com/articles/heres-how-smart-machining-is-improving-metrology
Thursday, December 1, 2022
DFMA - Design for Machining - Summary Notes
2023 BEST E-Book on #IndustrialEngineering.
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Lesson 249 of IEKC Industrial Engineering ONLINE Course Notes.
Engineering in Industrial Engineering - Machine work study or machine effort improvement, value engineering and design for manufacturing and assembly are major engineering based IE methods. All are available as existing methods.
Must have book for Industrial Engineers. Do you have it?
Product Design for Manufacture and Assembly (To Improve Productivity and Reduce Costs), 3rd Edition
Product Design for Manufacture and Assembly, Third Edition
Geoffrey Boothroyd, Peter Dewhurst, Winston A. Knight
CRC Press, 08-Dec-2010 - Technology & Engineering - 712 pages
https://books.google.co.in/books/about/Product_Design_for_Manufacture_and_Assem.html?id=W2FDCcVPBcAC
Note: It is important to read the books by Boothroyd to understand the full method of DFMA. The DFMA method is to be combined with Value Analysis and Engineering to do product industrial engineering. In the note only attempt is made to make readers aware of issues raised and solutions proposed by DFMA method.
Fundamentals of Metal Machining and Machine Tools
Winston A. Knight, Geoffrey Boothroyd
CRC Press, 08-Aug-2019 - Technology & Engineering - 602 pages
In the more than 15 years since the second edition of Fundamentals of Machining and Machine Tools was published, the industry has seen many changes. Students must keep up with developments in analytical modeling of machining processes, modern cutting tool materials, and how these changes affect the economics of machining. With coverage reflecting s
STANDARDIZATION
The first rule in designing for machining is to design using standard components as much as possible. Many small components, such as nuts, washers, bolts, screws, seals, bearings, gears, and sprockets, are manufactured for standard specifications in large quantities and should be employed wherever possible. The cost of these components will be much less than the cost of similar, nonstandard components. The designers need catalogues of the standard items available provided by various suppliers. Supplier information is provided in standard trade indexes, where companies are listed under products.
However, opportunities for creating economies by custom designs cannot be ignored. Many of the impressive successes brought about by the application of DFMA procedures were only made possible by breaking away from standardization. Taken to extremes, a slavish adherence to company "standards" will prevent innovation in design.
A second rule is to minimize the amount of machining by preshaping the workpiece. Workpieces can sometimes be preshaped by using castings or welded assemblies or by metal deformation processes, such as extrusion, deep drawing, blanking, or forging. Obviously, the justification for preforming of workpieces will depend on the required production quantity. But using castings is very popular. Other alternatives available are also to be kept in mind in designing parts.
Choice of Work Material
When choosing the material for a component, the designers must consider applicability, cost, availability, machinability, and the amount of machining required. The optimum choice will generally be a compromise between conflicting requirements.
SHAPE OF WORK MATERIAL
The choice of the shape of the work material (not custom made) depends mainly on availability in the market. Metals are generally sold in plate, sheet, bar, or tube form in a wide range of standard sizes.The designer should check on the standard shapes and sizes from the supplier of raw material and then design components that require minimal machining.
Even if standard components or standard preformed workpieces are not available, the designer should attempt to standardize on the machined features to be incorporated in the design. Standardizing on machined features means that the appropriate tools, jigs, and fixtures will be available, which can reduce manufacturing costs considerably. Examples of standardized machined features might include drilled holes, screw threads, keyways, seatings for bearings, splines, etc. Information on standard features can be found in various reference books.
Some undesirable features on rotational components.
1. Features impossible to machine.
2. Features extremely difficult to machine that require the use of special tools or fixtures.
3. Features expensive to machine even though standard tools can be used.
In considering the features of a particular design it should be realized that
1. Surfaces to be machined must be accessible when the workpiece is gripped in the work-holding device.
2. When the surface of workpiece is being machined, the tool and tool-holding device must not interfere with the remaining surfaces on the workpiece.
Regarding Tolerances
As a guide to the difficulty of machining to within required tolerances it can be stated that
Tolerances from 0.127 to 0.25mm (0.005 to 0.01 in.) are readily obtained.
Tolerances from 0.025 to 0.05mm (0.001 to 0.002 in.) are slightly more difficult to obtain and will increase production costs.
Tolerances 0.0127mm (0.0005 in.) or smaller require good equipment and skilled operators and add significantly to production costs.
SUMMARY OF DESIGN GUIDELINES
A summary of the main points a designer should keep in mind when considering the design of machined components.
Standardization
1. Utilize standard components as much as possible.
2. Preshape the workpiece, if appropriate, by casting, forging, welding, etc.
3. Utilize standard pre-shaped workpieces, if possible.
4. Employ standard machined features wherever possible.
Raw Materials
5. Choose raw materials that will result in minimum component cost (including cost of production and cost of raw material).
6. Utilize raw materials in the standard forms supplied.
Component Design
a. General
7. Try to design the component so that it can be machined on one machine tool only.
8. Try to design the component so that machining is not needed on the unexposed surfaces of the workpiece when the component is gripped in the work-holding device.
9. Avoid machined features the company is not equipped to handle.
10. Design the component so that the workpiece, when gripped in the work-holding device, is sufficiently rigid to withstand the machining forces.
11. Verify that when features are to be machined, the tool, toolholder, work, and work-holding device will not interfere with one another.
12. Ensure that auxiliary holes or main bores are cylindrical and have L/D ratios that make it possible to machine them with standard drills or boring tools.
13. Ensure that auxiliary holes are parallel or normal to the workpiece axis or reference surface and related by a drilling pattern.
14. Ensure that the ends of blind holes are conical and that in a tapped blind hole the thread does not continue to the bottom of the hole.
15. Avoid bent holes or dogleg holes. b. Rotational Components
16. Try to ensure that cylindrical surfaces are concentric, and plane surfaces are normal to the component axis.
17. Try to ensure that the diameters of external features increase from the exposed face of the workpiece.
18. Try to ensure that the diameters of internal features decrease from the exposed face of the workpiece.
19. For internal corners on the component, specify radii equal to the radius of a standard rounded tool corner.
20. Avoid internal features for long components.
21. Avoid components with very large or very small L/D ratios.
c. Nonrotational Components
22. Provide a base for work holding and reference.
23. If possible, ensure that the exposed surfaces of the component consist of a series of mutually perpendicular plane surfaces parallel to and normal to the base.
24. Ensure that internal corners normal to the base have a radius equal to a standard tool radius. Also ensure that for machined pockets, the internal corners normal to the base have as large a radius as possible.
25. If possible, restrict plane-surface machining (slots, grooves, etc.) to one surface of the component
26. Avoid cylindrical bores in long components.
27. Avoid machined surfaces on long components by using work material preformed to the cross section required.
28. Avoid extremely long or extremely thin components.
29. Ensure that in flat or cubic components, main bores are normal to the base and consist of cylindrical surfaces decreasing in diameter from the exposed face of the workpiece.
30. Avoid blind bores in large cubic components.
31. Avoid internal machined features in cubic boxlike components.
Assembly
32. Ensure that assembly is possible.
33. Ensure that each operating machined surface on a component has a corresponding machined surface on the mating component.
34. Ensure that internal corners do not interfere with a corresponding external corner on the mating component.
Accuracy and Surface Finish
35. Specify the widest tolerances and roughest surface that will give the required performance for operating surfaces.
36. Ensure that surfaces to be finish-ground are raised and never intersect to form internal corners.
Pub 1 Dec 2021