Cost analysis and estimating for engineering and management ch07

Pearson Prentice Hall, Pearson Education, Upper Saddle River, NJ 07458 Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management Operation  Series of Elements 

Ch 7-1

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Cost Analysis and Estimating

for Engineering and Management

Chapter 7 Operation Estimating

 Find Time/Cost for Production Steps

 Determine Direct Labor Time

 Look at a Metal Machining Example

 One Time Tooling Costs

 Overview of Flow Line Manufacturing

Ch 7-3

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Background

 “Design” Defines a Part

 Design Is Broken Down into Operations

 Labor & Material Determined

 Cost Estimated

Increase Value of Some Object

Ch 7-5

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Operation Cost Elements

Ch 7-7

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Industries

 Construction

Plant and Equipment

Output of Industry

Value of Output

Portable Immobile

and unique

Expensive

 Agriculture

Plant and Equipment

Output of Industry

Value of Output

Mobile Moves off the

plant site and

is numerous

Inexpensive

Ch 7-9

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Industries

 Information and Service

Plant and Equipment

Output of Industry

Value of Output

Transitional Temporary Low priced

 Manufacturing

Plant and Equipment

Output of Industry

Value of Output

Fixed Moves off the

plant site and

is numerous

Cheap to expensive

Ch 7-11

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Manufacturing Facts

 Average Lot Quantity - 100 Units

 Employs 16% of Population

 Declining as a Percentage

 Still Increasing in Absolute Numbers

 Productivity Is Exceedingly High

Ch 7-13

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Operation

 Series of Elements

 Performed at a Single Workstation

 One or More Operations to Complete a Part or Assembly to a Predetermined State (per Drawing/Design)

Machining

 Traditional Metal Cutting

 Subject for Remaining Discussion

Ch 7-15

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Classic Operations Analysis

Classic Operations Analysis

Ch 7-17

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Modeling Machining Time

 Single Point Tool - Turning Operation

 Time (Cost) Is Function of:

= cost handling

Ch 7-19

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Handling Cost

Machining Cost

 Based on Cutting Speed and Feed

 Controlled by Machine Setting

 Shape of Part Is Changed

L

t m   

= cost

Ch 7-21

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Machining Cost

Tool Associated Costs

 Tool Cutting Edges Wear

 Wear Rate Increases with Speed

 Tools Need to be Replaced/Sharpened

 Takes Operator’s Time

 Apportioned Over Parts Produced

Ch 7-23

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Tool Changing Cost

Tool Life

 Taylor’s Tool Life Equation

 Relates Tool Life to Cutting Speed

 Constants Empirically Determined

Eq 7.6

K

Ch 7-25

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Determining n and K

 Determine Fraction of the Tool Life Used Up on Each Part

t m / T

 Tool Changing Cost / Part

 Tool Cost / Part

Apportioning the Tool Costs

Eq 7.7

Eq 7.8

) (

= cost changing

tool

perishable

T

t t

C o c m

) (

= cost tool

perishable C t m

Ch 7-27

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Total Machining Time / Part

Eq 7.9

)

C C

 Minimum Machining Cost

Maximum Production Output

Finding Optimum Cost / Time

Eq 7.10

Eq 7.12

1

1

o

t p c

o

C

C t

C n

K V

1

t

K V

Ch 7-29

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Operations Analysis

 Determine

 Divide Operations into Elements

 Determine Element Times

Ch 7-31

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Steps for Operations Sheet

 Interpret Engineering

 Select Work Locations/Equipment

 Specify Tools

 Partition into Distinct Operations

 Describe Each Operation

 Present Information

Example

Part

Ch 7-33

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Example Operations Sheet

 Initial Operations Sequence

Workstation Op No Description

Turret lathe 10 Turn and cutoff Vertical mill 20 End mill slot Horizontal mill 30 Slab mill flat

NC drill press 40 Drill and tap holes

Operations Process Plan

Workstation Op

no.

Description of operation

Setup hr

Cycle hr/100

Lot hr

Turret lathe 10 Face 0.015

Turn rough 1.45 Turn rough 1.15 Finish turn 1.10 Turn 1.735

Cutoff to 18.75 Vertical mill 20 End mill 0.89 slot

Horizontal mill 30 Slab mill 4.75 x 3/8

Ch 7-35

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

First tool 1.3

Each additional tool

0.3 Collet 0.2 Chuck, fixture 0.1

Handling Time

 Select Appropriate Elements

 Time in Minutes (Watch Units!)

Machine and Element Description Min

Turning, milling, drilling  

Start and stop machine 0.08 Change speed of spindle 0.04 Inspect dimension with micrometer 0.30

Cross slide advance, return, and index 0.09

Ch 7-37

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Machining Time

 Majority of Cycle Time (Usually)

 Machine Driven (Cutting Feed Rate)

 Function of Design/Material

Ch 7-39

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

assume 4 x 0.04

0.16

End turret 5 x 0.08 0.40 Cross slide advance, return 0.09 Inspect part with micrometer,

Ch 7-41

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

First Rough Turn

Second Rough Turn

Ch 7-43

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Remaining Elements

Cycle Times for Remaining Elems

Ch 7-45

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Operation 10 Totals

Subtotal of machining times 5.01

Total cycle time for handling

Calculating Length of Cut

 For Rotating Cutters

 Length of Travel at Feed Rate

 Safety Length

ot d

a

L

Ch 7-47

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Other Length Factors

 Approach/Over Travel

 Design Length

End Mill

Length of Cut

Ch 7-49

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Peripheral Cutting Length

Approach Length Differs

 Peripheral Milling Need to Consider:

2 2

Ch 7-51

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Drilling

 Approach Includes Point Angle

Eq 7.16

3

0

=

59 tan

c

L 

Ch 7-53

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Subtotal of handling 0.53

End Milling

Ch 7-55

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

End Milling Times

Operation 20 Totals

Subtotal of machining times 4.31

Total cycle time for handling

and machining, min

Ch 7-57

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Ch 7-59

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Peripheral Milling

 Peripheral Milling

Cutter 4” Dia, Depth of Cut = 3/8”

Ch 7-61

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Peripheral Milling Times

Operation 30 Totals

Subtotal of machining times 0.43

Total cycle time for handling

and machining, min

Ch 7-63

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

10  lb < 15 lb load/unload part into collet 0.22 Open and close air collet clamping 0.05 Index turret, 2 x for drilling and tapping 0.06 Raise tool, move to new locations, 8 x 0.48

Ch 7-65

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Drilling

Drilling Time

Tool L d f dt Lf dt No

holes

t m, , min Drill, 5/16 0.63 0.61 0.38 4 1.52 Tap, 3/8 – 16 0.5 0.33 0.17 4 0.66

Ch 7-67

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Operation 40 Totals

Subtotal of machining times 2.18

Total cycle time for handling

and machining, min

Post All of the Times

Op

no.

Setup hr

Cycle hr/100 units

Lot Hr

Ch 7-69

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Tool Cost

 Tools Facilitate Manufacturing

 Tool Cost Is Part of Operation Cost

 Tools – Permanent, One-Time Cost

 Tools Require Engineering Design

 Tools Can Be a Large Cost

Tool Cost Estimating

 Simple Methods

 One Time Cost

Ch 7-71

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Drill Jig Example

Drill Jig Cost

Description of tool elements Hr Angular base plate, C-angle 7.0

Ch 7-73

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

What to Do with Tool Costs

 Add to Overhead (NOT Recommended)

 Amortize Over Production

 N Is Critical

Eq 7.18

N C

C ot  nif

Tooling vs No Tooling

 Compare Manufacturing Cost

Eq 7.19

) 1

(

M D

T I

SU p

Ch 7-75

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Calculate the Operation Cost

 Batch Manufacturing Situation

 Determine Hours for the Lot

 Find the Batch (Lot) Cost

Eq 7.20

Eq 7.21

= hours

Total Product Manufacturing Cost

 Cost for All Operations

 Include Material and Tooling Costs

Eq 7.22



n i

i i

/

C

Ch 7-77

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Cost for Pinion Example

Op

no.

Lot hr

cost

Unit cost

Flow Line Manufacturing

 Mass Production, Assembly Lines

 All Operations Interdependent

 Times Determined from Station

Requiring the Longest Time

 Imbalance Leads to Idle Time for Other Stations

Ch 7-79

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Flow Line Set Up Time

 Find Maximum Station Set Up Time

 Total Cost for Line Set Up

1,

,

= Cost Set Up PHC i SU f i n

Flow Line Cycle Time

 Find Maximum Station Cycle Time

 Total Cost for Line Cycle Time

Eq 7.24

} max{ i

H 

, ,

2 , 1

,

= Cost Cycle N PHC i H f i n

n i









Ch 7-81

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Total Product Time (Flow Line)

 Determine Lot Hours

 If nSU f is Very Small Compared to nNH f

Eq 7.25

f

f nNH nSU 

= hours lot

Total Product Cost (Flow Line)

 Total Labor Cost

 Total Product Cost

Eq 7.26

Eq 7.27

n i

f i

n i

/

Ch 7-83

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Ostwald and McLaren / Cost Analysis and Estimating for Engineering and Management

Summary

 Determined Costs for Manuf Operations

 Found Direct Labor Times

 Studied a Metal Machining Example

 Added Tooling Costs

 Briefly Looked at Flow Line Costs