Basis for the calculation
The calculation result and the costs of a product are the basis for the substantial economic considerations in the enterprise. Therefore, we also make high demands on the accuracy of the data for the calculation. This exists, as known, from the substantial three components
Cost rates per resource
The answer to the accuracy can carry out only the cost accounting in this case. That depends on many factors in the enterprise, which is not the subject of this explanation. Important is the separation of the resource costs in marginal costs and full costs, or a breakdown of costs into fixed and variable components. Thus the foundation stone for the progressive income statement or profit margin considerations is put, e.g. for the offer inventory, backlog and to the conversions.
Material resource planning
The material usage planning is often neglected and leads hereby to an inaccuracy of the calculation result. It is therefore also important to calculate these resources carefully. PLANZEIT expert supports the process by computation methods, those can by the user to be defined and in the system deposited (volume weight computations, liquid iron requirements, etc.).
Work time planning
Unsatisfactory planning of the standard times probably leads to largest inaccuracy in a calculation system. All these standard times in tables or nomograms to deposit is very time-consuming, and describes the actual standard times partially incomplete. Estimations are subject according to experience to the human sense of well-being, and thus enormous fluctuations. The copying of "old" calculations leads to propagating of errors and is only conditionally operational for the time determination.
A way out of these vague procedures for a workplace is to build a system with influence magnitudes that describe the task sufficient accuracy. With the help of these influence magnitudes plan time formulas are compiled, which are deposited in the system and lead always with same influence magnitudes to the same result.
Formulas of this kind can be tested for its statistic security. With sufficient statistical security can be developed for each workplace, on which the calculator can rely. By a difficulty factor, the result can be adapted to the difficult conditions of the workplace.
Such systems can also quickly revised and updated to the newest conditions. The estimations must only be carried out again, and in a short time, the changed formulas are available.
During procedural change, the new standard times do not have to be changed in thousands of work plans. Only the formulas must be changed. Thereby also the work plans are automatically changed.
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