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 |  موضوع: كتاب Budgeting, Costing and Estimating for the Injection Moulding Industry الثلاثاء 08 أكتوبر 2019, 7:58 am | |
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Budgeting, Costing and Estimating for the Injection Moulding Industry
Peter Jones
و المحتوى كما يلي :
Contents
Introduction .1
1. Terms and Definitions 5
1.1 Injection Moulding .5
1.1.1 Customer 5
1.1.2 In House .5
1.1.3 Moulder .5
1.1.4 Toolmaker 5
1.1.5 Mould, Tool and Mould Tool .6
1.2 Costing Terminology 6
1.2.1 Capital Costs 6
1.2.2 Depreciation .6
1.2.2.1 Straight-line Basis 7
1.2.2.2 Reducing-balance Basis .8
1.2.3 Book Value (or Present Value) 11
1.2.4 Utilisation .11
1.2.5 Utilisation Factor (UF) 12
1.2.6 Efficiency Factor (EF) .12
1.3 Accountancy Terminology 13
1.3.1 Assets .13
1.3.1.1 Fixed Assets .13
1.3.1.2 Current Assets .13
1.3.2 Capital Employed .14
1.3.3 Direct Costs 14
1.3.4 Fixed Costs .14
1.3.5 Indirect Costs .14
1.3.6 Variable Costs 15iv
Budgeting, Costing and Estimating for the Injection Moulding Industry
1.3.7 Turnover .15
1.3.8 Profit 15
1.3.9 Loss 16
1.3.10 Return on Investment (ROI) .16
2. Planning and Budgeting 17
2.1 Planning .17
2.1.1 Long-term Planning 18
2.1.2 Medium-term Planning .18
2.1.3 Short-term Planning .18
2.1.4 Discussion 19
2.1.5 Planning for the Injection Moulding Industry .20
2.2 Forecasting .21
2.3 Budgeting .21
2.3.1 Budget Revisions 23
2.4 Budgets for Injection Moulding 25
2.4.1 Material Shrinkage .25
2.4.2 Flow Behaviour 26
2.4.3 Observation 26
2.5 Preparing a Budget for an Injection Moulding Operation .27
2.5.1 Long-term Planning (Years 5 to 10) 28
2.5.2 Medium-term Planning (Years 2 to 5) .28
2.5.3 Short-term Planning (Forthcoming Year) 28
2.5.4 Working Budget 28
3. Methods of Costing 33
3.1 Standard Costing 34
3.2 Absorption Costing 35
3.2.1 Steps in Introducing an Absorption Costing System .35
3.2.2 Absorption Rate .37
3.2.2.1 Percentage of the Selling Price .39
3.2.2.2 Rate Per Unit .40
3.2.2.3 Percentage of the Manufacturing Cost .40
3.3 Marginal Costing 41v
Contents
3.4 Machine Hourly Rates 47
3.4.1 Computation of the MHR 47
3.4.1.1 Capital Cost Method .51
3.4.1.2 Machine Lock Method 51
3.4.1.3 Book Value Method (or Depreciation Method) .
51
3.4.1.4 kVA Rating Method 52
3.4.2 Selecting the Best Method .55
3.4.2.1 Capital Cost Method .55
3.4.2.2 Machine Lock Method 55
3.4.2.3 Book Value Method .56
3.4.2.4 kVA Rating Method 56
3.5 Adjusting the MHR 56
3.5.1 Normal Difficulty Work Mix 57
3.5.2 Varied Difficulty Work Mix 57
3.6 Discussion 58
3.6.1 Varying MHR System .58
3.6.2 Observation 58
3.7 Checking the Calculated MHR .59
3.8 Observation 59
3.9 Summary 59
3.9.1 Standard Costing 59
3.9.2 Absorption Costing 60
3.9.3 Marginal Costing .60
3.9.4 Machine Hourly Rate .60
3.10 Combined Costing Systems .61
4. Job Costing 65
4.1 Discussion 65
4.2 Job Costing for Trade and Custom Moulding .66
4.2.1 Stage A .66
4.2.1.1 Machine-based Operations 66
4.2.1.2 Materials .68
4.2.1.3 Assembly Operations .68vi
Budgeting, Costing and Estimating for the Injection Moulding Industry
4.2.1.4 Support Services 68
4.2.2 Stage B .69
4.2.3 Stage C .69
4.2.4 Stage D .69
4.2.5 Stages E and F 69
4.2.6 Stage G .69
4.3 Job Costing for Trade/Custom Moulding 70
4.3.1 Supplementary Notes .70
5. Overlooked Costs .73
5.1 Introduction .73
5.1.1 Poor Electrical Power Factor 74
5.1.2 Rejects Occurring During Production .74
5.1.3 Material Spillages .75
5.1.4 Failure to Identify Difficult Work .75
5.1.5 Excessive Breakdowns of Plant .76
5.1.6 Repairs to Plant and Equipment .76
5.1.7 Repairs to Tools, Jigs and Dies (Tooling) 76
5.1.8 Poor Housekeeping 78
5.1.9 Overtime 79
5.1.10 Tooling Changes, Colour Changing and Purging 82
5.1.10.1 Non-productive Machine Time 83
5.1.10.2 Material Costs .83
5.1.10.3 Technician Costs 84
5.1.10.4 Use of Reprocessed Materials 84
5.1.10.5 Material Contamination 85
5.1.10.6 Running Production on Machines Rated at a
Higher MHR Cost .85
6. Controlling the Costs: Measuring the True Cost of a job 93
6.1 Discussion 93
6.2 The Core System .84
6.2.1 Material Cost .94
6.2.2 The Machine Cycle .95vii
Contents
6.2.3 Machine Time Used 95
6.2.4 Production Rate .95
6.2.5 Secondary Production Processes .95
6.2.6 Delivery and Packaging Costs .95
6.3 Discussion 96
6.4 Monitoring Procedures .96
6.4.1 In-production Monitoring 96
6.4.2 Post-production Monitoring .98
6.4.3 Global Monitoring .98
6.5 Observations 99
6.6 Summary 100
6.7 Material Usage Factor 100
6.7.1 Discussion 100
6.7.2 In-production Monitoring of Material Usage .101
6.7.3 Post-production Monitoring .102
6.7.4 Global Monitoring .102
6.7.5 Remedial Action .102
6.7.5.1 In-production and/or Post-production
Check Negative .102
6.7.5.2 Global Monitoring Check Negative .103
6.8 Observations 104
6.9 Summary 106
7. Reducing the Costs of Production 107
7.1 Discussion 107
7.2 The Cost of Producing Scrap 107
7.2.1 Mould Related .108
7.2.2 Machine Related 108
7.2.3 Post-moulding Operations 108
7.2.4 Housekeeping .108
7.3 Discussion 109
7.4 Observations 109
7.5 Discussion 110
7.6 Observations 111viii
Budgeting, Costing and Estimating for the Injection Moulding Industry
7.7 Summary 111
7.8 Reducing the Material Cost 112
7.9 Cost Reduction Techniques .112
7.9.1 Wastage 113
7.9.2 Rejects 113
7.9.3 Just-in-Time (JIT) Techniques .113
7.9.4 Reducing the Shot Weight .114
7.9.5 Use of Reprocessed Material 115
7.10 Reduction of Part Volumes .115
7.10.1 Large Diameter (Cavity Size) 117
7.10.2 Smaller Diameter (Core Size) 118
7.10.3 Depth .118
7.10.4 Calculating the Saving in Material 119
7.10.5 Procedure Summary .120
7.10.5.1 For Cavities .120
7.10.5.2 For Cores 120
7.11 Summary 121
7.12 Effect of Blanking Off Impressions .121
7.12.1 Cycle Required to Achieve Original Profit Level .125
7.12.2 Cycle Required to Break Even 126
7.12.3 Observations 126
7.12.4 Summary 127
7.13 Effect of Processing Parameters .127
7.13.1 Discussion 127
7.13.1.1 Original Cost Estimate 128
7.13.1.2 Experience .128
7.13.1.3 Information Provided 129
7.13.1.4 Discussion .129
7.13.1.5 Screw Forward Time .130
7.13.1.6 Injection Speed 130
7.13.1.7 Screw Back Phase 131
7.13.1.8 Melt Temperature 131
7.13.1.9 Cooling Phase 131ix
Contents
7.13.1.10 Summary .132
8. Maximum Metal Conditions and Operating Windows .135
8.1 Maximum Metal Conditions 135
8.2 MMC Techniques .136
8.2.1 Applying MMC to Cavity Dimensions .136
8.2.2 Summary 138
8.3 Using MMC to Minimise the Moulding Weight 138
8.3.1 Observations 139
8.3.2 Summary 139
8.4 Achieving a Wide Operating Window (WOW) .140
8.4.1 Discussion 140
8.4.2 Factors Contributing to Narrow Operating Windows 141
8.4.2.1 Mould Design 141
8.4.2.2 Mould Construction 142
8.4.2.3 Runner and Gate Geometry .142
8.4.2.4 Cavity and Core Sizes 142
8.4.2.5 Cooling System 143
8.4.2.6 Materia .143
8.4.2.7 Discussion .143
8.4.2.8 Observations .144
8.5 Achieving a Wide Operating Window .144
8.5.1 Mould Appraisal 144
8.5.2 Sampling Procedures 145
8.5.3 Using MMC .145
8.5.4 Control .145
8.5.5 Summary 146
9. The Cooling Cycle and Its Effect on Cost .147
9.1 Cooling Cycle .147
9.1.1 Safe Ejection .147
9.1.2 Minimising the Cooling Phase 147
9.1.3 Observation 148
9.2 Elements of Mould Temperature Control .148x
Budgeting, Costing and Estimating for the Injection Moulding Industry
9.2.1 Amorphous Materials .148
9.2.2 Semi-crystalline Materials .148
9.3 General Principles for Efficient Cooling 150
9.3.1 Observation 150
9.4 Enthalpy Curves .150
9.5 Calculating Water Channel Sizes .151
9.6 Summary 154
10. The Loss Leader .155
10.1 Discussion 155
10.2 Intentional Loss Leader Policy 156
10.3 Unintentional Loss Leader 156
10.4 Discussion 156
10.5 Under-priced Jobs .158
10.6 Observations 160
10.7 Summary 160
11. The Estimating Function 161
11.1 Background Required .161
11.1.1 Plastic Material Properties 162
11.1.2 Toolmaking 164
11.1.3 Injection Moulding .166
11.1.4 Mould Design .166
11.1.4.1 Two-plate Cold Runner Tool .166
11.1.4.2 Hot Runner Mould .167
11.1.4.3 Three-plate Tools .169
11.1.4.4 Stack Moulds 171
11.1.4.5 Mechanical Engineering 171
11.1.4.6 Basic Physics 173
11.1.4.7 Basic Electronics 173
11.1.4.8 Robotics 173
11.1.4.9 Moulding Machine Specifications 173
11.1.4.10 Understanding Engineering Drawings 174
11.4.1.11 Costing Techniques 174xi
Contents
11.1.4.12 Jigs and Fixtures 175
11.1.4.13 Packaging 175
11.1.4.14 Delivery Methods 176
12. The Estimating Procedure .177
12.1 Information Required .177
12.1.1 Estimating Checklist .177
12.1.1.1 Engineering Drawing .178
12.1.1.2 Part Suitability .179
12.1.1.3 Materials .180
12.1.1.4 Compounded Materials .180
12.1.1.5 Material Drying .180
12.1.1.6 Material Colour 181
12.1.1.7 Material Additives .181
12.1.1.8 Part Function .182
12.1.1.9 Tolerances .183
12.1.1.10 Finishes .183
12.1.1.11 Number of Parts Required .184
12.1.1.12 Number of Impressions .185
12.1.1.13 Type of Mould Tool 185
12.1.1.14 Machine Cycle .185
12.1.1.15 Shot Weight .186
12.1.1.16 Machine Requirements 187
12.1.1.17 Gating .187
12.1.1.18 Mould Split Lines 188
12.1.1.19 Ejection .188
12.1.1.20 Robotics 189
12.1.1.21 Inserts 189
12.1.1.22 Inspection/Quality Assurance 190
12.1.1.23 Secondary Operations .190
12.1.1.24 Packaging 190
12.1.1.25 Delivery .191
12.2 Using the Right Number of Impressions .191
12.2.1 Quality versus Quantity .192xii
Budgeting, Costing and Estimating for the Injection Moulding Industry
12.2.2 Appearance 193
12.2.3 Part Geometry 193
12.2.4 Drawing Tolerances 193
12.2.5 Discussion 194
12.2.6 Summary 197
13. Estimating a Typical Job .199
13.1 Estimate Example .199
13.1.1 The Enquiry .199
13.1.2 Initial Evaluation 200
13.1.2.1 Stage 1: Split Line Options 200
13.1.2.2 Stage 2: Gating Options 200
13.1.2.3 Stage 3: Ejection Options 204
13.1.2.4 Stage 4: Resolving Outstanding Queries 205
13.1.2.5 Stage 5: Customer Response 207
13.1.2.6 Stage 6: Number of Impressions 208
13.1.2.7 Stage 7: Mould Layout 208
13.1.2.8 Stage 8: Calculating Material Weights .210
13.1.2.9 Stage 9: Calculating the Projected Area .211
13.1.2.10 Stage 10: Calculating the Locking Force 212
13.1.2.11 Stage 11: Selecting the Machine .214
13.1.2.12 Stage 12: Cycle Time .214
13.1.2.13 Stage 13: Final Costing and Estimate .215
14. Estimating Mould Tool Costs .221
14.1 Universal Mould Costing Programs 221
14.1.1 Geographical Location .222
14.1.2 Work Loading 222
14.1.3 Plant Available .223
14.1.3.1 General Trade Moulding Market .224
14.1.3.2 Custom Moulding Market .224
14.1.3.3 Specialist Moulding Market 225
14.1.4 Customer Payment History 225
14.1.5 Caution with New Customers 225xiii
Contents
14.1.6 Unfamiliar Mould Designs .226
14.1.7 Degree of Difficulty 226
14.1.8 Time Available to Process Enquiries .227
14.1.9 Special Finishes .227
14.1.10 Number of Impressions 227
14.1.11 Size of the Mould .227
14.1.12 Conclusion .228
14.2 Custom-designed Mould Estimating Programs .228
15. Profit and Loss Accounts 235
15.1 Running Profit and Loss Account .235
15.1.1 Statutory Profit and Loss Statement 236
15.1.2 Trading Profit and Loss Statement 236
15.1.3 Profit and Loss Statement with Budgeted and
Actual Results 236
15.1.4 Running Profit and Loss Account: April 2007 240
15.2 Observations 243
15.3 Summary 243
Glossary of Moulding Terminology 245
Appendix .257
Abbreviations .265
Index .
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