Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Costos
Conceptos
COSTO: Es la expresin en trminos monetarios de
las cuantas asignados a la elaboracin de un
producto, a la prestacin de un servicio, o los
valores invertidos en las compras de productos con
destino a su comercializacin. Generan ingresos, se
recuperan, pero no siempre utilidades.
Costo fijo: Son aquellos costos en los que el costo fijo total
permanece constante frente a los cambios en el volumen
de produccin, en tanto que el costo por unidad vara en
forma inversa con la produccin.
Costos del producto: Son los que se identifican directa e indirectamente con el
producto o servicio. Estos costos no suministran ningn beneficio hasta que se
venda el producto y por consiguiente se inventaran hasta la terminacin del
producto. Cuando se venden los productos, sus costos totales se registran
como un costo denominado costo de los productos fabricados o costos de
manufactura.
DPS Focus
Financial Metrics
Training &
Education
W/C
Sales/
FTE
Quality
Inventory
Delivery
TPM
Implementation
Productivity
Operating Cost
Vouch as
Ship
Material Cost
Reduction
Efficiency
MANUFACTURING
Performance
Evaluation
Motivation &
Recognition
Human Resources
Supplier
Quality
Operational Processes
& Metrics
SG&A
Account
Payables
PURCHASING & QUALITY
Safety
Employee
Satisfaction
Profit
= PP&E WC
+
Cost
Pay +/- Acc
Parts Shipped
Operating Cost
PP&E
Inventory
Worked Hours
13
Manufacturing Metrics
Delivery (%)
Quality (PPM)
Inventory
Parts Rejected
Parts Shipped
Inventory (%)
Parts Shipped
Worked Hours
Productivity (%)
x 100
1,000,000
or
(FTT)
Good Parts
Parts Produced
x 100
x 100
14
x 100
Or...
Operational
Equipment
Efficiency
Plant
Business
Cost
Throughput
RONA
Quality
Inventory
Productivity
Inventory
Operating
Expenses
ROS
Delivery
TPM
15
Characteristics
Operational
Equipment
Efficiency
Cost
Quality
Inventory
Productivity
Delivery
TPM
Unit
Parts
Produced
Pieces, Pairs,
Sets, Applied
Hours, etc
Equipment
Efficiency
Productivity
Quality
FTT
Data
Where Collect
Collection
Mode
Frequency
Last Operation
Manual or
System
Shift
Bottleneck
Operation of
Each Production
Line
Manual
When Cycle
Time
Changes
Parts Produced
Bottleneck
Hours Scheduled to
Work
Bottleneck
System
Month
Last Operation
Manual or
System
Month
Entire
Production Line
System
Pieces, Pairs,
Sets, etc
Maintenance
Total Inventory in
Process
# of equipment with
TPM implemented
Total equipment
x 100
Day
System
Inventory
Day
Cost
Manual or
System
(Bottleneck
Report)
Manual or
System
(Bottleneck
Report)
Formula
When Cycle
Time
Changes
Month
Last Operation
System
Entire
Production Line
System
Month
Production Line
Manual
Month
x 100
x 100
Operating Cost
Parts Produced, Sets, Applied Hours, etc...
x 100
17
At Plant Level
Input Data
Metric
Equipment
Efficiency
Unit
Data
Where Collect
Equipment Efficiency
of each Production Production Line
Line
S Fl/Fl Cycle Time (All
Operations)
by
Part #
Productivity
Quality
Collection
Mode
Frequency
System
Month
System
When Cycle
Time
Changes
Entire Plant
System
Entire
Production Line
S(Parts Rejected)
S (Parts Shipped)
Inventory
System
Entire Plant
System
Month
Operating Expenses
Total Sales
Entire Plant
System
Month
Total Inventory
Total Sales
Entire Plant
System
Month
Entire Plant
Manual
Month
Total sales
Parts delivered on time
Delivery
%
Total parts commited
Maintenance
# of equipment with
TPM implemented
Total equipment
x 100
x 1,000,000
Last Operation
Total sales
Total Inventory (raw
material, in process,
finish parts)
Month
Operating Expenses
Cost
Month
System
PPM
Formula
x 100
x 100
x 100
x 100
18
DPS Focus
SG&A
Account
Receivables
ENGINEERING & SALES
Recruitment
& Selection
Financial Metrics
Training &
Education
W/C
Sales/
FTE
Quality
Inventory
Delivery
TPM
Implementation
Productivity
Operating Cost
Vouch as
Ship
Material Cost
Reduction
Efficiency
MANUFACTURING
Performance
Evaluation
Motivation &
Recognition
Supplier
Quality
Operational Processes
& Metrics
SG&A
Account
Payables
PURCHASING & QUALITY
Safety
Employee
Satisfaction
Human Resources
19