1) The document discusses planning, monitoring, and analyzing manufacturing operations for a weight lifting set order of 500 units. It includes details of procurement costs, assembly hours, machining hours, packing costs, and planned vs achieved costs per unit. 2) The planning process involves capacity assessment, hours allocation to machines on a monthly/weekly basis, and daily production planning targets. 3) Monitoring involves maintaining job cards for operators, reviewing performance, and calculating efficiency metrics. 4) Analysis compares daily production targets vs actual output, identifies loss times, and calculates overall shift and utilization efficiencies. The achieved cost per unit is higher than planned cost due to increased procurement and machining hours.

1. VALUE
ANALYSIS II
MANUFACTURING
HOURS
Suresh T
ssuresh.t24@gmail.com

2. EXAMPLE PLANNED
Procurement cost:-
Nuts and grips =
Rs.50/set
Material for handle
& weight =
Rs.450/set
Assembly Hours:-
Weight lifter =
15mins/set
Machining hours:-
Handle 1st opr -
40mins/set
Handle 2nd opr –
20mins/set
Packing and transit
cost:-
= Rs.75 /set
Marketing get
the order of
500 Weight
lifting sets for
the price
Rs.2,900/set.
Then cost is
issued
Rs.2,500/Set
to costing
department.

3. MACHINING HOURS
EXECUTION
Capacity assessment
check
This is the process to
check
% of utilization of
machine hours
Hours Allocation
The hours to be allocated
based on the priority
quantity. Maybe
Monthly/Weekly.
Daily Plan
Daily plan need to be
updated to operators

4. PLANNING - Capacity assessment
check
Capacity assessment check
S.no Description Project Qty
Conv. Lathe (1st opr)
CNC Lathe (2nd opr)
C.T (Mins) Hrs.Required
C.T
(Mins) Hrs.Required
1Handle K14T 250 40 166.66 20 83.33
Total 250 167 83.5
Available Hrs per Month (Working
hours 860 Mins ie., two shifts *24
days)
344 344
Considering 15% of losses due to M/c
break down, Operator absence,
Setting, unplanned meeting etc.,
51 51
Net available Hrs 293 293
% of hours to be utilizied/ Month 57% 28%

5. PLANNING – Hours allocation and Daily
plan
Hours Allocation - APR'17
S.no Descrption Project Qty
Conv.Lathe CNC Machining
Plan (Hrs)
Actual
(Hrs) Plan (Hrs) Actual (Hrs)
1Handle K14T 250 167 83.5
2XXX XX 120 80 68
3YYY YY 80 48 74
4ZZZ ZZ 90 - 70
Total 295 295.5
Daily Plan 1st
Shift 01-04-2017
Machine Description Project Operation Available Mins Plan qty Achieve qty
Conv.Lathe Handle K14T 1st 430 10.75
CNC Lathe Handle K14T 2nd 430 21.5

6. MACHINING HOURS
MONITOR
Job Card
Operator should enter the
daily activities
Review
The same will be
reviewed by the
supervisor
Efficiency
Efficiency calculation to
be done
PRODUCTION
PLAN VS ACTUAL

7. JOB CARD
MACHINE SHOP JOB CARD
Machine:Conv.Lathe Date:
Shift Part Description Project Operation
Prod
Qty
RW
Qty
Rej.
Qty
Operator
Name & Sign
Supervisor
Name & Sign
1st Handle K14T 1st 8 - - Kamlakannan
2nd Handle K14T 1st 9.5 1 - Rajendran
Operations: 1st, 2nd, 3rd, 4th, Serr (Serration), BM (Blue matching) ,
SF(Semi finish)
SFF (Semi finish finished).
Remarks:
1) Front side
MACHINE SHOP JOB CARD
Shift
Time
shortcu
ts
Start
time
End
time
Total
time
Review by Shift
Time
Shortcut
s
Start
time
End
time
Total
time
Review by
1st SE 08:00 08:30 30 2nd PR 16:45 00:45 380
PR 08:30 14:00 235 TI 22:00 22:45 45
MB 14:00 15:20 80
PR 15:20 16:45 85
PR- Production time, CT- Cycle time, RW- Rework time, SE- Setting time,MB- Breakdown/ Power cut, TI-
Tool/fixture issue, NL- No load, No- No operator, OT- Others
Remarks:

8. EFFICIENCY CALCULATION
Shift
Machi
ne No
Operat
or
name
Part
Description
Projec
t
Oper
ation
Prd
n.Qt
y
Rw.
Qty
Avl.
Tim
e
Utili
zed
time
Loss time in
Min.
Down Time in
Min.
Machine Utilized
Efficiency
Overall Shift efficiency
Set
ting
Too
l/
Fixt
.
Oth
ers
Bre
ak
do
wn
No
ope
rat
or
No
load
Std.Cyc
le Time
Std.
Prodn
time
%
Acce
pted
Qty
Utiliz
ed
Quail
ty
OSE
in %
1
s
t
Conv
Lathe
Kamal
kanna
n
Handle K14T 1st 8
430 350
30
80
40 320
74% 8.00 0.74 1.00 74.000
0
2
n
d
Conv
Lathe
Rajend
ran
Handle K14T 1st 9.5 1
430 425
45 40 380
88% 8.50 0.88 0.81 71.240
0

9. PLAN vs ACTUAL
Daily Plan 01-04-2017
Shift Machine Description Project Operation
Available
Mins Plan qty
Achieve
qty
1st Conv.Lathe Handle K14T 1st 430 10.75 8
2nd Conv.Lathe Handle K14T 1st 430 10.75 8.5
Setting time Break down Tool issue
30
80
45
Loss time in mins on 1/Apr/17
Cycle time Actual Min
40
52
Actual cycle time on 1-Apr/
Component

10. EXAMPLE ACHIEVED
Procurement cost:-
Nuts and grips =
Rs.48.5/set
Material for handle
& weight =
Rs.452/set
Assembly Hours:-
Weight lifter =
17mins/set
Machining hours:-
Handle 1st opr -
46mins
Handle 2nd opr –
24mins
Packing and transit
cost:-
= Rs.72/sets
Planned -
Rs.2,500/Set
Achieved-
Rs.2,851/set
Monitor tool:-
EBS
MANUAL XLS
OEE
Etc..,