第七十九篇 Lean Six Sigma Financial Guidelines
本帖最后由 小编D 于 2013-1-14 15:16 编辑
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翻译： 593786601 校稿: 275641119Lean Six Sigma Financial Guidelines
精益六西格玛财务指导方针
General
Six Sigma & Lean savings shall be categorized into Hard, Soft or Potential savings. Hard savings are the realizable and quantifiable savings that will have an effect on the company’s P&L bottom line. Soft savings are intangible benefits, benefits that could not be measured and tracked directly to the project, or savings that will not have an effect on the P&L bottom line. Potential savings are by-products of the process improvement that require a subsequent action on the part of management to be realized. This type of savings can be transferred to the hard or soft savings categories once the potential for savings is realized. Six Sigma & Lean savings shall commence in the next calendar month after completion of the project. This savings shall be calculated and tracked for the duration of 12 months.
概要
六西格玛 & 精益生产的成本节约分为硬节约，软节约与潜在节约。硬节约是对公司损益表(profit & lost)有实际影响且能量化的节约。软节约是不能量化且由项目无法直接追踪的无形节约，或者其对公司损益表没有影响。潜在影响是项目的流程改进所要求的后续行动在操作上的实现，是一种副作用，一旦其实现就能够转化成硬件或软件节约。六西格玛 & 精益生产的成本节约应始于项目结束后的下一个月，计算周期为12个月。
Listed below are examples of possible savings opportunities that might come from each of the three savings categories. Also included are methods for calculating the savings for each type of opportunity. This list is not meant to be an all inclusive list, but is intended to aid in identifying potential cost saving opportunities for the Six Sigma & Lean projects and to develop consistency in our approach to determining individual project savings. If additional savings opportunities and/or calculation methods are identified that are not specified in this document, please contact the author so this information can be reviewed for inclusion in future revisions of these guidelines. This will make the guidelines more robust and provide consistency throughout the company in our savings calculations.
以下罗列的是三种节约所可能出现机会的举例，同时包括各种情况对应的计算方法。这个列表并不包罗万象，但意在区分六西格玛＆精益生产可能的成本节约并巩固发展各个项目成本节约的途径。如果其它的成本节约机会或是计算方法未在本文件中指出，请直接联系作者以便在今后的版本升级中逐步完善本文件的指导性。这将使指导方针更加精准且能提供公司内保持一致的成本节约的计算。
Hard Savings
硬节约
Scrap Improvements
- The prevention of cards destined to be scrapped through the use of X-ray, through testing improvements, etc.
- A reduction in the amount of scrap generated due to process improvements, engineering changes, etc.
- A reduction in the amount of material write offs.
报废的改善
- 产品报废的预防，如通过x-ray的使用，测试的改进，等等。
- 产品报废的减少，如由流程改进，工程变更等所致。
- 原材料报废的减少。
These savings shall be determined by calculating the difference between the baseline monthly scrap to material consumed ratio and the current month’s scrap to material consumed ratio and then multiplying this difference times the current monthly material consumed. (The baseline is the performance level before the project improvements were implemented; the current level is the current performance level since the project improvements were implemented.) The cost of scrap should be based on the cost of the materials as shown in BPCS or SAP. Material consumed is also known as “Goods Receipts to Production Orders” in SAP terminology. Cost savings associated with a reduction in the labor associated with identifying, segregating, and disposing of the scrap should be calculated separately.
这些成本的节约应通过基线与当前月材料的报废率的差异来决定，将此差值乘以当前月的材料总用量即为monthly savings(baseline是指项目实施前的基线水平, current level是指项目实施后当前的实际水平) . 报废的损耗应该基于BPCS 或是SAP系统中的材料用量，材料用量在SAP中的术语为” Goods Receipts to Production Orders”。成本节约中的人工减少关于其对报废的鉴定，隔离和处理应分别计算。
Direct Labor Improvements (Rework Reduction):
- Increase in ICT Yields results in a reduction in repair, debug, inspection, & retest.
- Increase in FCT Yields results in a reduction in repair, debug, inspection, & retest.
- Increase in AOI or AXI Yields result in a reduction in repair, debug, inspection, & retest.
直接的人工改进(返工减少):
- 提高ICT的合格率以减少返修，调试，检查和返测的工时.
- 提高FCT的合格率以减少返修，调试，检查和返测的工时.
- 提高AOI或AXI的合格率以减少返修，调试，检查和返测的工时.
Direct Labor Improvements (Operating Efficiency Improvement):
直接人工的的改善(操作效率改善)
- A process is optimized allowing for a reduction in the number of operators needed.
- Streamlining or consolidating processes resulting in a reduced footprint
Increased Throughput 产出的增加
- The savings / month based on the fact that more units/month were produced without additional manpower due to improved quality yields or increased availability of the production facilities.
- 此类月节约是基于在人员不增加的情况下,通过品质改善或生产力利用率的提高来增加每月的产出.
Cycle Time Reduction周期的减少
- That results in improved inventory turns
- That results in reduced overtime
- That results in excess capacity that enables the company to accept additional business without having to acquire additional facilities or manpower. The opportunity that will consume this resource should be noted. (e.g. A project reduces defects to the point where what used to require five Agilent testers can now be handled with only three. At the same time, additional business will require the use of two Agilent testers. This need can now be met without having to spend additional capital, thanks to the Six Sigma project results.)
- 由于库存周期的改善
- 由于人员的加班的减少
- 由于增加的生产能力,即能使公司在不增加设备或是人力的情况下,承担新的订单.同时所消耗的资源也要考虑在内.(举例,某个项目通过减少坏点使原来需要五台测试仪器减到三台.同时,省下的这两台机器又服务于新增长的业务中.因此由于六西格玛的项目,公司不需要再购买两台新机)
Inventory库存
- Reducing the amount of raw materials, finished goods, WIP, etc.
- 原材料,成品及WIP等数量的减少
Consumables消费品
- Reducing the amount of chemicals, supplies, utilities, etc. needed for a particular process or operation.
- 对某一特定流程或操作中所需化学物品,能源,器械等用量的减少
Freight运输
- Reducing the amount of premium shipment used
- 减少运输费用
Material Savings原材料的节约
- Reducing the cost of raw materials or piece parts through design changes, improved process capability, etc.
- Reducing the number of components used for repairs
- 通过设计的变更,流程生产力的提高等降低原材料或零部件的成本.
- 减少用于修理的零件的数目.
Equipment Savings设备节约
- A project improves the efficiency of a process, making a machine redundant.
- 该项目改进了流程的效率,使机器可以富余.
Improving the collection of receivables.收取客户付款的改善
- Resolving customer satisfaction issues that cause the customer to delay paying their bills.
- 解决引起客户拖延付款的客户满意度问题
Prevention of a known problem (Cost Avoidance)对已知问题的预防(避免成本浪费)
When improvements from a previous project can be applied to an upcoming product to prevent high levels of scrap and low test yields at the onset of its production (e.g. Prevention of “low strain” failures on FC-BGA devices through part design changes and fixture enhancements)
当某个项目的改善可以运用于另一即将投产的新产品上,预防其在生产时可能造成的高报废率或低测试良品率
Rather than wait for the same problems to show up on the next similar design to reach production, a proactive approach is taken to address the problems before they reach production. In this case the baseline data will not be available, so the yield improvements and scrap to volume ratio reductions identified from the previous project shall be applied towards the upcoming product’s forecasted volume and claimed as hard savings. Evidence must be available to indicate that the same circumstances that created the problem on the previous project were prevalent in the upcoming design, before these savings can be claimed. Additionally, the new project application must be implemented within 24 months of the closing of the original project.
好过等问题再现于下一个类似设计的产品开始生产,(人们)在投产之前总是采取一个可预防出错的方法去发现问题.因此基线的数据无效,所以良率的提高和报废率的降低将基于先前的改善项目并采用新产品的预算数额来计算硬节约. 在此类节约承认前,必须能证明后来设计的产品在相同环境下能出现之前项目中所产生的问题.另外,新改善项目的应用必须在之前改善项目结束后的24个月内实现.
Soft Savings软节约
Process Improvements流程改善
- Defect Reduction/DPMO Improvement
- 坏点减少/DPMO改善
Direct Labor Improvements (Operating Efficiency Improvement):直接人工改善(操作效率的改善)
- A process is optimized allowing for a reduction in the number of operators needed.
- 流程的优化是通过操作人员需求的减少实现的
Catching defects earlier in the process在前期的流程中抓住坏点
- A upstream process improves its capability to detect and repair defects before the reach test.
- 在测试之前通过改善能力在前面的流程中发现并修理了坏点.
Potential Savings
Floor Space Reduction占地面积的减少
- Streamlining or consolidating processes resulting in a reduced footprint
- 流水线或设备的操作导致了占地面积的减少
Cycle Time Reduction周期的减少
- That does not result in an overall increase in total output (potential because it only creates opportunities to re-utilize the spare time ) .
- That results in excess capacity that is not immediately applied to another productive use.
- 结果并没有影响到总体出数的增长(它只是潜在增加了富余时间的机率)
- 增加了生产能力但并未马上应用于其它的生产用途.
Direct Labor Improvements (Operating Efficiency Improvement): 直接人工的的改善(操作效率改善)
- A process is optimized allowing for a reduction in the number of operators needed.
- 流程的优化是通过操作人员需求的减少实现的.
Opportunity Savings (Reduction in Lost Opportunities for Revenue Generation)
有效时间的节约(减少利润产生机会的流失)
- Reducing the downtime of a process
- 减少流程的停拉时间.
Other Considerations for Calculating/Reporting Savings
其它计算/报告节约的考虑项目
Throughout this document when the terminology “monthly volume”, “volume”, or “production volume” is used in equations, the volume of the units produced shall be used and not the volume of the units shipped.
这个文件中所有关于”monthly volume”, ”volume”或”production volume”都是指同一命名,同指生产产品的数量而不是出货的数量.
When a reduction of FTE's is calculated and results in a fraction, like 4.4 FTEs. The number should be rounded down to the nearest whole number.
当FTE数量的减少算作节约,而结果带有小数时,例如4.4 FTEs, 结果应四舍五入到整数位.
Since the value to use for floor space savings will be very different for each site, this will have to come from the site’s local finance representatives.
由于公司各分部用地的节约计算都不一样,所有必须按当地的财政指数进行计算.
Savings associated with the reduced use of Capital equipment (e.g., less utility use, less PM's, etc.) will have to be calculated on a case-by-case basis.
设备的使用减少的节约(例如更少的占用,更少的PM’s等),必须具体情况具体分析.
Project Tracker
项目跟 进人
Each Lean & Six Sigma project shall be entered into the project tracker.
每个Lean & Six Sigma的项目都要汇总于项目跟进人.
An EXCEL template (Six Sigma Project Summary.xls) should be used to track and provide a summary of the project while the project is open.
项目进展时就通过一个EXCEL的模板(Six Sigma Project Summary.xls)进行追踪并提供项目改善的总结.
The financial savings shall be calculated based on the Lean Six Sigma Financial Guidelines and entered into the Project Tracker.
所有财务的节约都要基于Lean Six Sigma的财务指导,并汇总于项目跟进人.
Definitions定义
AOI = Automated Optical Inspection
AOI = 自动光学检查
AXI = Automated X-Ray Inspection
AXI = 自动X射线检查
Baseline = the performance level before the project improvements were implemented.
Baseline = 项目改善前的实际水平.
BPCS = Buying Planning Control System
BPCS = 采购计划控制系统
COGS = Cost of Goods Sold
COGS = 销货成本
CTI = Corporate Team Incentive
CTI = 公司团队激励
Current = the current performance level since the project improvements were implemented.
Current = 项目改善之前的当前水平
DOS = Days of Supply
DOS = 供应时间
SMI = Supplier Managed Inventory
SMI = 供应商库存管理
SMT = Surface Mount Technology
SMT = 表面贴装技术
ICT = In-Circuit Test
ICT = 内部线路测试
FCT = Functional Test
FCT = 功能测试
FPY = First Pass Yield
FPY = 首次良品率
NC = Non Conformance
NC = 不符标准
P&L = Profit & Loss
P&L = 利润 & 损失(即损益表)
P/N = Part Number 料号
SCM = Supply Chain Management 供应链管理
SFDM = Shop Floor Data Management
SFDM = 车间数据管理
WIP = Work In Progress 工作进度
请对以下文章有翻译兴趣的组员留下你的预计完成时间和邮箱地址，以便管理员登记翻译者信息以及文章最终完成时间
我的邮箱: ncu866@163.com
翻译： 593786601 校稿: 275641119Lean Six Sigma Financial Guidelines
精益六西格玛财务指导方针
General
Six Sigma & Lean savings shall be categorized into Hard, Soft or Potential savings. Hard savings are the realizable and quantifiable savings that will have an effect on the company’s P&L bottom line. Soft savings are intangible benefits, benefits that could not be measured and tracked directly to the project, or savings that will not have an effect on the P&L bottom line. Potential savings are by-products of the process improvement that require a subsequent action on the part of management to be realized. This type of savings can be transferred to the hard or soft savings categories once the potential for savings is realized. Six Sigma & Lean savings shall commence in the next calendar month after completion of the project. This savings shall be calculated and tracked for the duration of 12 months.
概要
六西格玛 & 精益生产的成本节约分为硬节约，软节约与潜在节约。硬节约是对公司损益表(profit & lost)有实际影响且能量化的节约。软节约是不能量化且由项目无法直接追踪的无形节约，或者其对公司损益表没有影响。潜在影响是项目的流程改进所要求的后续行动在操作上的实现，是一种副作用，一旦其实现就能够转化成硬件或软件节约。六西格玛 & 精益生产的成本节约应始于项目结束后的下一个月，计算周期为12个月。
Listed below are examples of possible savings opportunities that might come from each of the three savings categories. Also included are methods for calculating the savings for each type of opportunity. This list is not meant to be an all inclusive list, but is intended to aid in identifying potential cost saving opportunities for the Six Sigma & Lean projects and to develop consistency in our approach to determining individual project savings. If additional savings opportunities and/or calculation methods are identified that are not specified in this document, please contact the author so this information can be reviewed for inclusion in future revisions of these guidelines. This will make the guidelines more robust and provide consistency throughout the company in our savings calculations.
以下罗列的是三种节约所可能出现机会的举例，同时包括各种情况对应的计算方法。这个列表并不包罗万象，但意在区分六西格玛＆精益生产可能的成本节约并巩固发展各个项目成本节约的途径。如果其它的成本节约机会或是计算方法未在本文件中指出，请直接联系作者以便在今后的版本升级中逐步完善本文件的指导性。这将使指导方针更加精准且能提供公司内保持一致的成本节约的计算。
Hard Savings
硬节约
Scrap Improvements
- The prevention of cards destined to be scrapped through the use of X-ray, through testing improvements, etc.
- A reduction in the amount of scrap generated due to process improvements, engineering changes, etc.
- A reduction in the amount of material write offs.
报废的改善
- 产品报废的预防，如通过x-ray的使用，测试的改进，等等。
- 产品报废的减少，如由流程改进，工程变更等所致。
- 原材料报废的减少。
These savings shall be determined by calculating the difference between the baseline monthly scrap to material consumed ratio and the current month’s scrap to material consumed ratio and then multiplying this difference times the current monthly material consumed. (The baseline is the performance level before the project improvements were implemented; the current level is the current performance level since the project improvements were implemented.) The cost of scrap should be based on the cost of the materials as shown in BPCS or SAP. Material consumed is also known as “Goods Receipts to Production Orders” in SAP terminology. Cost savings associated with a reduction in the labor associated with identifying, segregating, and disposing of the scrap should be calculated separately.
这些成本的节约应通过基线与当前月材料的报废率的差异来决定，将此差值乘以当前月的材料总用量即为monthly savings(baseline是指项目实施前的基线水平, current level是指项目实施后当前的实际水平) . 报废的损耗应该基于BPCS 或是SAP系统中的材料用量，材料用量在SAP中的术语为” Goods Receipts to Production Orders”。成本节约中的人工减少关于其对报废的鉴定，隔离和处理应分别计算。
Direct Labor Improvements (Rework Reduction):
- Increase in ICT Yields results in a reduction in repair, debug, inspection, & retest.
- Increase in FCT Yields results in a reduction in repair, debug, inspection, & retest.
- Increase in AOI or AXI Yields result in a reduction in repair, debug, inspection, & retest.
直接的人工改进(返工减少):
- 提高ICT的合格率以减少返修，调试，检查和返测的工时.
- 提高FCT的合格率以减少返修，调试，检查和返测的工时.
- 提高AOI或AXI的合格率以减少返修，调试，检查和返测的工时.
Direct Labor Improvements (Operating Efficiency Improvement):
直接人工的的改善(操作效率改善)
- A process is optimized allowing for a reduction in the number of operators needed.
- 流程的优化是通过操作人员需求的减少实现的.
- Streamlining or consolidating processes resulting in a reduced footprint
- 流水线或设备的操作导致了占地面积的减少
Increased Throughput 产出的增加
- The savings / month based on the fact that more units/month were produced without additional manpower due to improved quality yields or increased availability of the production facilities.
- 此类月节约是基于在人员不增加的情况下,通过品质改善或生产力利用率的提高来增加每月的产出.
Cycle Time Reduction周期的减少
- That results in improved inventory turns
- That results in reduced overtime
- That results in excess capacity that enables the company to accept additional business without having to acquire additional facilities or manpower. The opportunity that will consume this resource should be noted. (e.g. A project reduces defects to the point where what used to require five Agilent testers can now be handled with only three. At the same time, additional business will require the use of two Agilent testers. This need can now be met without having to spend additional capital, thanks to the Six Sigma project results.)
- 由于库存周期的改善
- 由于人员的加班的减少
- 由于增加的生产能力,即能使公司在不增加设备或是人力的情况下,承担新的订单.同时所消耗的资源也要考虑在内.(举例,某个项目通过减少坏点使原来需要五台测试仪器减到三台.同时,省下的这两台机器又服务于新增长的业务中.因此由于六西格玛的项目,公司不需要再购买两台新机)
Inventory库存
- Reducing the amount of raw materials, finished goods, WIP, etc.
- 原材料,成品及WIP等数量的减少
Consumables消费品
- Reducing the amount of chemicals, supplies, utilities, etc. needed for a particular process or operation.
- 对某一特定流程或操作中所需化学物品,能源,器械等用量的减少
Freight运输
- Reducing the amount of premium shipment used
- 减少运输费用
Material Savings原材料的节约
- Reducing the cost of raw materials or piece parts through design changes, improved process capability, etc.
- Reducing the number of components used for repairs
- 通过设计的变更,流程生产力的提高等降低原材料或零部件的成本.
- 减少用于修理的零件的数目.
Equipment Savings设备节约
- A project improves the efficiency of a process, making a machine redundant.
- 该项目改进了流程的效率,使机器可以富余.
Improving the collection of receivables.收取客户付款的改善
- Resolving customer satisfaction issues that cause the customer to delay paying their bills.
- 解决引起客户拖延付款的客户满意度问题
Prevention of a known problem (Cost Avoidance)对已知问题的预防(避免成本浪费)
When improvements from a previous project can be applied to an upcoming product to prevent high levels of scrap and low test yields at the onset of its production (e.g. Prevention of “low strain” failures on FC-BGA devices through part design changes and fixture enhancements)
当某个项目的改善可以运用于另一即将投产的新产品上,预防其在生产时可能造成的高报废率或低测试良品率
Rather than wait for the same problems to show up on the next similar design to reach production, a proactive approach is taken to address the problems before they reach production. In this case the baseline data will not be available, so the yield improvements and scrap to volume ratio reductions identified from the previous project shall be applied towards the upcoming product’s forecasted volume and claimed as hard savings. Evidence must be available to indicate that the same circumstances that created the problem on the previous project were prevalent in the upcoming design, before these savings can be claimed. Additionally, the new project application must be implemented within 24 months of the closing of the original project.
好过等问题再现于下一个类似设计的产品开始生产,(人们)在投产之前总是采取一个可预防出错的方法去发现问题.因此基线的数据无效,所以良率的提高和报废率的降低将基于先前的改善项目并采用新产品的预算数额来计算硬节约. 在此类节约承认前,必须能证明后来设计的产品在相同环境下能出现之前项目中所产生的问题.另外,新改善项目的应用必须在之前改善项目结束后的24个月内实现.
Soft Savings软节约
Process Improvements流程改善
- Defect Reduction/DPMO Improvement
- 坏点减少/DPMO改善
Direct Labor Improvements (Operating Efficiency Improvement):直接人工改善(操作效率的改善)
- A process is optimized allowing for a reduction in the number of operators needed.
- 流程的优化是通过操作人员需求的减少实现的
Catching defects earlier in the process在前期的流程中抓住坏点
- A upstream process improves its capability to detect and repair defects before the reach test.
- 在测试之前通过改善能力在前面的流程中发现并修理了坏点.
Potential Savings
Floor Space Reduction占地面积的减少
- Streamlining or consolidating processes resulting in a reduced footprint
- 流水线或设备的操作导致了占地面积的减少
Cycle Time Reduction周期的减少
- That does not result in an overall increase in total output (potential because it only creates opportunities to re-utilize the spare time ) .
- That results in excess capacity that is not immediately applied to another productive use.
- 结果并没有影响到总体出数的增长(它只是潜在增加了富余时间的机率)
- 增加了生产能力但并未马上应用于其它的生产用途.
Direct Labor Improvements (Operating Efficiency Improvement): 直接人工的的改善(操作效率改善)
- A process is optimized allowing for a reduction in the number of operators needed.
- 流程的优化是通过操作人员需求的减少实现的.
Opportunity Savings (Reduction in Lost Opportunities for Revenue Generation)
有效时间的节约(减少利润产生机会的流失)
- Reducing the downtime of a process
- 减少流程的停拉时间.
Other Considerations for Calculating/Reporting Savings
其它计算/报告节约的考虑项目
Throughout this document when the terminology “monthly volume”, “volume”, or “production volume” is used in equations, the volume of the units produced shall be used and not the volume of the units shipped.
这个文件中所有关于”monthly volume”, ”volume”或”production volume”都是指同一命名,同指生产产品的数量而不是出货的数量.
When a reduction of FTE's is calculated and results in a fraction, like 4.4 FTEs. The number should be rounded down to the nearest whole number.
当FTE数量的减少算作节约,而结果带有小数时,例如4.4 FTEs, 结果应四舍五入到整数位.
Since the value to use for floor space savings will be very different for each site, this will have to come from the site’s local finance representatives.
由于公司各分部用地的节约计算都不一样,所有必须按当地的财政指数进行计算.
Savings associated with the reduced use of Capital equipment (e.g., less utility use, less PM's, etc.) will have to be calculated on a case-by-case basis.
设备的使用减少的节约(例如更少的占用,更少的PM’s等),必须具体情况具体分析.
Project Tracker
项目跟 进人
Each Lean & Six Sigma project shall be entered into the project tracker.
每个Lean & Six Sigma的项目都要汇总于项目跟进人.
An EXCEL template (Six Sigma Project Summary.xls) should be used to track and provide a summary of the project while the project is open.
项目进展时就通过一个EXCEL的模板(Six Sigma Project Summary.xls)进行追踪并提供项目改善的总结.
The financial savings shall be calculated based on the Lean Six Sigma Financial Guidelines and entered into the Project Tracker.
所有财务的节约都要基于Lean Six Sigma的财务指导,并汇总于项目跟进人.
Definitions定义
AOI = Automated Optical Inspection
AOI = 自动光学检查
AXI = Automated X-Ray Inspection
AXI = 自动X射线检查
Baseline = the performance level before the project improvements were implemented.
Baseline = 项目改善前的实际水平.
BPCS = Buying Planning Control System
BPCS = 采购计划控制系统
COGS = Cost of Goods Sold
COGS = 销货成本
CTI = Corporate Team Incentive
CTI = 公司团队激励
Current = the current performance level since the project improvements were implemented.
Current = 项目改善之前的当前水平
DOS = Days of Supply
DOS = 供应时间
SMI = Supplier Managed Inventory
SMI = 供应商库存管理
SMT = Surface Mount Technology
SMT = 表面贴装技术
ICT = In-Circuit Test
ICT = 内部线路测试
FCT = Functional Test
FCT = 功能测试
FPY = First Pass Yield
FPY = 首次良品率
NC = Non Conformance
NC = 不符标准
P&L = Profit & Loss
P&L = 利润 & 损失(即损益表)
P/N = Part Number 料号
SCM = Supply Chain Management 供应链管理
SFDM = Shop Floor Data Management
SFDM = 车间数据管理
WIP = Work In Progress 工作进度
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593786601 (威望:0) (广东 东莞) 石油化工 工程师 - 学习能力强。。。。
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这篇我来吧。。。我会利用上班空余时间和晚上时间，一个星期之内给你初稿。。。