My Class

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IE 327 Introduction to Work Design Dr. Andris
Freivalds Class 23
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Standard Data and Costing(Rd. Ch. 12, Ch. 16,
pp. 586-596)

• Standard data data base of std. times
• Elemental standard times from time studies
• Used to calculate standard time for job not
  directly measured
• Levels
• Motions (therbligs)
• Elements (as in time study)
• Tasks (complete jobs)

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Standard Data (cont)

• Distinguish/Separate
• Constant elements
• Drill hole
• Insert bolt
• Variable elements
• Changes with task saw, lathe work
• Use formulas
• Time (min) length of cut (in)/feed rate
  (in/min)
• Set up times perhaps once per shift

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Purpose of Standards

• Costing
• Setting wage incentives
• Common factor in comparing methods
• Balancing workforce with available work
• Production control scheduling, routing
• Determining required equipment, facilities

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Costing Determining costs in advance of
production

• Direct material
• Direct labor
• Prime labor material
• Factory expense
• Indirect labor
• Power
• Machinery costs
• Factory cost prime cost factory expense

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Costing

• General expense
• Expense labor
• Building capitalization
• Utilities
• Manufacturing cost general expense factory
  cost
• Total cost sales exp. manufacturing cost
• Selling price total cost profit

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Production and Profit Find minimum production
levels to break even!!
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Direct Material Costs

• Cost Q x (1 Lsc Lw Lsh ) x C - S
• Q base quantity in weight, volume, etc.
• Lsc loss factor due to scrap
• Lw loss factor due to waste
• Lsh loss factor due to shrinkage
• C unit cost of materials
• S value of salvaged materials

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Costing Ex.
Jamb
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Direct Material Costs
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Standard Data
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Calculating Standard Time
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Final Costing of 2x3 Window