การพัฒนาระบบการประเมินต้นทุนการผลิต กรณีศึกษาโรงงานผลิตคอยล์สปริงสำหรับยานยนต์

บทคัดย่อโรงงานผลิตชิ้นส่วนยานยนต์กรณีศึกษาประสบปัญหาในการประมาณการต้นทุนเนื่องจากวิธีการที่ใช้ไม่เหมาะสมและไม่สอดคล้องกับสภาพการดำเนินงานที่เป็นปัจจุบันทำให้ต้นทุนประมาณการแตกต่างจากต้นทุนที่แท้จริงอย่างมาก ส่งผลต่อการตั้งราคาผลิตภัณฑ์และการทำกำไรของโรงงาน งานวิจัยนี้เป็นการปรับปรุงวิธีการประมาณการต้นทุนให้เป็นมาตรฐาน โดยปรับการแบ่งโครงสร้างต้นทุนให้เป็นมาตรฐาน ปรับต้นทุนวัตถุดิบให้รวมค่าวัตถุดิบที่ใช้ในการผลิตทั้งหมดทั้งที่ได้เป็นผลิตภัณฑ์ที่ดีและของเสีย ปรับข้อมูลกำลังการผลิตโดยพิจารณาประสิทธิภาพของเครื่องจักร ปรับการประมาณการปริมาณผลิตจากค่าเฉลี่ยให้เป็นปริมาณผลิตจริงที่เปลี่ยนแปลงได้ในแต่ละเดือน และปรับข้อมูลเวลามาตรฐานให้เป็นปัจจุบัน ทำให้ได้คู่มือในการจัดทำต้นทุนการผลิตที่เป็นมาตรฐาน และโปรแกรมคอมพิวเตอร์สำหรับการประเมินต้นทุนการผลิต ผลของงานวิจัยนี้สามารถลดผลต่างต้นทุนการผลิตของผลิตภัณฑ์ตัวอย่างก่อนการปรับปรุงร้อยละ 7.96 เหลือร้อยละ 2.59 ทำให้โรงงานสามารถประเมินต้นทุนการผลิตได้อย่างเหมาะสม และนำไปสู่แนวทางปรับปรุงประสิทธิภาพในอนาคตคำสำคัญ: การประเมินต้นทุนการผลิต ต้นทุนมาตรฐานAbstractMany automotive part factories are facing the problem of poor cost estimation due to inappropriate method and not in line with the actual cost situation. This results in a high discrepancy between the estimated cost and the actual cost. The inaccurate estimated cost causes ineffectiveness of cost control, product pricing, and profit. This research was to establish the standard cost estimation by adjusting standard cost structure division, calculating the raw material cost including products and defects, considering production capability based on the machine efficiency, changing the estimation of average production quantity into adjustable monthly real production volume and adjusting standard time into real time. Consequently, the standard handbook and the standard computer program for production cost system are delivered. The results of this research can narrow the gap between the estimated cost and the actual cost before the development from 7.96% to 2.59% leading to more accurate cost assessment and a better effective future development.Keywords: Production Cost Assessment System, Standard Cos

The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available

This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations

An approach for developing a preliminary cost estimating methodology for USCG vessels

Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Ocean Engineering, 1987.Bibliography: v. 2, leaves 287-291.by Mark James Gray.M.S

Industry/University Collaboration at the University of Michigan-Dearborn: A Focus on Relevant Technology

https://deepblue.lib.umich.edu/bitstream/2027.42/154104/1/kampfner1996.pd

Automotive technology status and projections. Volume 2: Assessment report

Current and advanced conventional engines, advanced alternative engines, advanced power train components, and other energy conserving automobile modifications which could be implemented by the end of this century are examined. Topics covered include gas turbine engines, Stirling engines, advanced automatic transmissions, alternative fuels, and metal and ceramic technology. Critical problems are examined and areas for future research are indicated

First Year Projects and Activities of the Environmental Remote Sensing Applications Laboratory (ERSAL)

Activities, pilot projects, and research that will effectively close the gap between state-of-the-art remote sensing technology and the potential users and beneficiaries of this technological and scientific progress are discussed in light of the first year of activity. A broad spectrum of resource and man-environment problems are described in terms of the central thrust of the first-year program to support land use planning decisions with information derived from the interpretation of NASA highlight and satellite imagery

Curriculum development for an inquiry approach to construction education.

Doctoral Degree. University of KwaZulu-Natal, Durban.University graduates have been criticised for failing to make a meaningful contribution to professional practice in the construction industry in South Africa and across the world generally. Deficiencies have been reported in the ability of graduates of construction programmes to think critically, solve problems or apply theoretical knowledge in practical situations. Among other factors, the traditional didactic lecture approach to teaching and learning has been blamed for not providing students with an appropriate learning experience to adequately prepare them for professional practice. This is because the didactic lecture approach is characterised by attempts to transmit knowledge from the lecturer to the student which has been found to be inadequate in achieving effective learning. The traditional didactic approach to teaching is based on theories of learning which assumed that knowledge can be transmitted from the minds of lecturers to the minds of students. Contemporary theories of learning have rebuffed this assumption and demonstrated that knowledge and understanding are achieved by students actively engaging with the study material and constructing their own knowledge structures rather than passively receiving knowledge and understanding. Based on these contemporary theories of learning, several different pedagogy has been suggested and incorporated in educational practice. However, predominantly, contemporary pedagogy has been haphazardly applied within the traditional framework of segregated modules. Also, different pedagogy based on different contemporary theories has been researched and applied independent of each other. This has led to some contradictions in some pedagogy and a lack of synergistic collaboration among the contemporary pedagogy. Against this background, this thesis researched the problem that the traditional didactic lecture teaching approach to construction education at undergraduate level does not adequately prepare students for construction professional practice and therefore requires an alternative curriculum model which incorporates different contemporary theories of learning synergistically in a student centred inquiry based learning (IBL) pedagogical framework. To achieve this, the research established factors from the contemporary theories of learning which significantly contribute to the creation of knowledge structures in students studying construction programmes in South Africa. Subsequently the research proposed a curriculum model for construction programmes which incorporated the identified antecedents to effective learning underpinned in the contemporary pedagogical framework of IBL. The research followed a positivist epistemological philosophy and a subjective ontological philosophy, a deductive research approach, a survey research strategy, a cross sectional time horizon and a data collection technique and procedure of a questionnaire using the non-probability sampling technique of convenient sampling. The research procedure included an extensive literature review of three contemporary theories of learning namely, constructivism from philosophy, connectionism from behaviourism and cognitive load theory from cognitive science. Subsequently, an instrument measuring the concepts from the conceptual model was developed, pre-tested and then administered to undergraduate students studying construction programmes at a convenient sample of public universities in South Africa. The results show that the factors from the three contemporary theories of learning which directly influence the extent to which students studying construction programmes are able to create knowledge structures and achieve effective learning are individual learning, scaffolding, reflective thinking and group learning in that order. Repetition, reinforcement, readiness, self-directed learning and the use of worked examples have indirect relationships with the ability for students to create knowledge structures. Complex questions and authentic questions were also found to indirectly contribute to effective learning. Cognitive loading was found to interfere with learning and complex questions were found to induce cognitive loading while authentic questions did not. Subsequently, an IBL curriculum framework for construction programmes was proposed which integrated most of the topics which directly relate to construction practice. Based on the findings, the IBL class should involve students in both individual and group learning activities which should be appropriately scaffolded and students explicitly directed towards reflective thinking as they engage in the IBL projects. Complex questions and authentic questions should be used in collaboration with extra scaffolding in order to reduce the impact of the consequent cognitive loading induced by complex questions. The IBL projects should be simple initially and increase in complexity as the student’s advance

Cost effective, reliable implantation of acetabular cups in Total Hip Arthroplasty

Previously held under moratorium from 23 November 2016 until 23 November 2021Correct positioning of the acetabular cup is critical for success within Total Hip Arthroplasty. Malpositioning of the acetabular cup contributes to many complications, all of which lead to revision surgery. Despite recognition of the importance of correct orientation, there is no consensus on what the optimum orientation of the acetabular cup should be. The suggested orientations in the literature are contradictory and comparison between studies is difficult due to variations in angle definitions, measurement systems and reference systems. These contradictions, the lack of consensus in the literature and results from studies suggest that acetabular orientation must be patient specific. Mechanical guides are the most commonly used device to assist surgeons in positioning the acetabular cup, both in cemented and uncemented arthroplasties. However, these devices have many limitations one of which is a fixed acetabular orientation which does not allow for any patient variability. Using a combination of quantitative and qualitative product design techniques, Harrison User Centred Methodology was developed. This new methodology was adopted to design and develop a device to aid surgeons with positioning the acetabular cup in total hip arthroplasty. The aim was to design a device which could be used for both cemented and uncemented hip arthroplasty. The final device design was a novel positioning guide which addressed the lack of patient variability in current mechanical guides. The device simplified the positioning and limited the movement of the introducer. Feedback from surgeons demonstrated a positive response and with further development, a willingness to try the product. Proof of concept testing was carried out to measure the accuracy of the device. An available (uncemented) introducer was used for testing which demonstrated the device can accurately position the acetabular cup. The accuracy of the developed device and current techniques was compared. The study showed less variation in the position over time using the novel device which highlights an added benefit for cemented procedures demonstrating stability as the cement cures.Correct positioning of the acetabular cup is critical for success within Total Hip Arthroplasty. Malpositioning of the acetabular cup contributes to many complications, all of which lead to revision surgery. Despite recognition of the importance of correct orientation, there is no consensus on what the optimum orientation of the acetabular cup should be. The suggested orientations in the literature are contradictory and comparison between studies is difficult due to variations in angle definitions, measurement systems and reference systems. These contradictions, the lack of consensus in the literature and results from studies suggest that acetabular orientation must be patient specific. Mechanical guides are the most commonly used device to assist surgeons in positioning the acetabular cup, both in cemented and uncemented arthroplasties. However, these devices have many limitations one of which is a fixed acetabular orientation which does not allow for any patient variability. Using a combination of quantitative and qualitative product design techniques, Harrison User Centred Methodology was developed. This new methodology was adopted to design and develop a device to aid surgeons with positioning the acetabular cup in total hip arthroplasty. The aim was to design a device which could be used for both cemented and uncemented hip arthroplasty. The final device design was a novel positioning guide which addressed the lack of patient variability in current mechanical guides. The device simplified the positioning and limited the movement of the introducer. Feedback from surgeons demonstrated a positive response and with further development, a willingness to try the product. Proof of concept testing was carried out to measure the accuracy of the device. An available (uncemented) introducer was used for testing which demonstrated the device can accurately position the acetabular cup. The accuracy of the developed device and current techniques was compared. The study showed less variation in the position over time using the novel device which highlights an added benefit for cemented procedures demonstrating stability as the cement cures