SMED UYGULAMASININ AYAR SÜRESİNE ve BİRİM MALİYETE ETKİSİ: KABUK SOYMA PARLAK ÇELİK ÜRETİM HATTI UYGULAMASI

Autor: ÇELİK, Hakan, TAŞKIN, Kamil
Jazyk: turečtina
Rok vydání: 2018
Předmět:
Zdroj: Volume: 7, Issue: 1 77-103
İşletme Bilimi Dergisi
ISSN: 2148-0737
Popis: Competition is one of the most important factors indetermining the independence of product prices. Increasing competitionconditions cause sales prices of products and services not to be determined byenterprises. On the other hand, competitionforces companies to seek alternative methods and tools.Production companies increase their investments inproduction technologies in order to increase the efficiency of the process. Theproduct quality is increased and the production times are shortened by the effectof these investments. In spite of the positive results of the investments,operating costs have been negatively affected and production costs haveincreased significantly.The two factors that affect the level of companies’profitability are the sale price and conversion costs. The profitability of thecompanies decreased due to the determination of the sales price in the marketconditions and the increase in the operating costs. As a result, it isnecessary to manage the operating costs better in order to increase the levelof profitability of the enterprises and to continue the operational activities.The companies initially focused on reducing departmentcost items. Due to the limited results, they realized that the actual losseswere in the production process. It is important how effectively the unit timeis used in a process where production costs are high. Therefore,process-oriented thinking has gained weight and companies have begun to try toimprove the production process.The problem of uncontrollable production processes intraditional production enterprises is that the number of non-value-addedactivities and their weight are high. Actual production time is low due to thehigh number of chronic problems such as failure, adjustment and waiting. On theother hand, the total adjustment period has increased due to changing customerexpectations, increasing product variety, anddecreasing demand size. As a result, the actual production time is furtherreduced.One of the most important posture losses inuncontrolled production processes is the adjustment and preparation processes.Under changing conditions, the adjustment time has become more important. TheSMED methodology is one of the methods frequently used to improve the setupprocess. It is a lean manufacturing tool that focuses on the creation anddevelopment of a systematic setup process with the aim of reducing the lossesof enterprises.The SMED Methodology contributes to the adjustment andimprovement of the machinery or equipment to be performed with minimum setuptime. In this way, it is possible to reduce the time of preparation between twoorders in production processes and reduce the size of order parties and reducestock costs.At the end of SMED applications, it is generallyconcerned with how much the unit setting times are reduced. However, as well asexamining the effect of the results of the application on the unit set-up time,it is necessary to examine the effect of the results on the total efficiency ofthe equipment and the unit cost of the equipment. The fixed costs per productwill be reduced, depending on the increase in production quantity per unittime. Therefore, the reflection of SMED applications on unit cost should beevaluated in order to reflect the results to the level of pricing andprofitability.The aim of this study is to investigate the effect ofSMED applications on total production times and unit costs. For this purpose, a SMED application study was carried out in theproduction line of a bright steel company in Kocaeli. The study was evaluatedin two separate stages as measuring the effect on the production time andmeasuring the effect on the unit cost after the improvement of the process.OEE (Total Equipment Effectiveness) was used toevaluate the effectiveness of production vehicles and to prioritize themachinery or equipment to be improved. OEE is a key performance key that allowsthe production line to be evaluated based on availability, performance and quality. In the study, prioritization ofthe three main product lines of thecompany was evaluated according to OEE calculated based on 2017 productiondata. According to the result of the evaluation, it was decided to work on thepeeling machine.The SMED methodology in the selected production linehas been implemented in four stages: analyzing the current situation,separating the internal and external adjustment processes, converting theexternal setting operations to internal setting and improving the steps of theprocess.On the production line, there are two types ofsettings: production changeover and cutting tool change. During the year, thetotal production change and cutting tool change were 20250 min and 5072minutes. The application number of the setting types is 810 and 317. Table 4shows the adjustment process steps of the setup types. According to the table,the production and blade change settings are average at 29 and 17 minutes.In the second phase of SMED implementation, theinternal and external adjustment process are separated. However, the process offeeding the raw material to the production line has been turned into anexternal setting. For this reason, the third and fourth stages were implementedtogether, and both internal adjustment processes were transformed into theexternal adjustment process, and both process steps were improved.As a result of the SMED application, the internal set uptimes for the production and blade change adjustment processes were reduced to8.5 minutes and 6 minutes. When the total number of setup in the year is notchanged, the total set up times has beenreduced to 8787 minutes. Accordingly, the total production time increased by16535 minutes. In total production time, availability increased by 7.45%.In order to examine the effect on production unit costs,the FTM (Activity Based Costing) system has been established in the company.The FTM system is a cost management tool that can explain the resourceconsumptions and operations of the enterprise. The cost system has beenmodified in order to eliminate the negativity of traditional costing systemsand to better explain the operating results. Furthermore, it will be able tofollow the results of improvement studies more easily through the FTM system. Depending on the established costsystem, the unit fixed and variable costs of the Peeling Machine are calculatedas 6.40 TL and 2.44 TL. After the improvement results are reflected in the costsystem, the costs have changed to 5.78 TL and 2.21 TL. The unit cost of theproduction line decreased by 0.85 TL.The results obtained in the study revealed thenecessity of determining the effects of the improvement studies on the plannedproduction time and the unit cost. In particular, it is important to reflect onthe costs of the improvement works in the enterprises that have the costadvantage and need to dynamically update the sales price.In business and academic improvement studies, thelevel of competence of the current cost system is extremely important.Therefore, it should be evaluated whether the existing cost system iscompatible with the operating activities at the beginning of the studies. Inother words, it should be ensured that the change results are traceable. Afterverification, it would be more appropriate to reflect the results of the studyon strategic management decisions such as pricing. In studies to be carried outfor production planning and scheduling, studies should be carried outconsidering the outputs of the improved setup process.
Amaç: SMEDyönteminin ayar sürelerine ve birim zaman maliyetine olan etkisiniaraştırmaktır.Yöntem: Ayarsürelerinin iyileştirilmesinde SMED metodolojisi kullanılmıştır. Elde edilensonuçların, birim maliyete olan etkisi FTM sistem ile değerlendirilmiştir.Bulgular: Çalışmasonucunda iki ayar sürecinde 66% ve 62,5% iyileştirme sağlanmıştır. Ayarsürelerinde ve diğer duruşlarda sağlanan 1 dakikalık iyileştirme, birimmaliyetlerde 0,0000514 TL azalma sağlamaktadır. Toplam ayar sürelerindekiiyileştirmeler, birim maliyetlerin 0,85 TL azaltmıştır.Sonuç: SMEDuygulamalarında elde edilen zaman kazançlarının yanı sıra bu kazançların üretimbirim maliyetine nasıl bir etkide bulunduğunun tespit edilmesi için, etkilerinmaliyet sistemi üzerinden izlenmesi gereklidir.
Databáze: OpenAIRE
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