With the increase in the price of copper in 2004, the manufacturing cost of the printed board has approached or equaled the sales price of the printed board market last year, such as FR4 1.6mm double-sided printed board about 400-500 yuan/m2. Without increasing the selling price by about 500-600 yuan/m2 (about 20% increase in price), and without taking measures to control the cost of manufacturing, companies will not be able to obtain profits or even lose money. The company's profit margins are shrinking, the days are hard, and miserable. It has become an urgent task to incorporate cost control into the important content of corporate management activities. Now for how to control the manufacturing cost of printed boards, the following measures are proposed for reference by peers.
1.0 Designate a senior management to co-ordinate cost control activities:
1.1 Carry out statistic work on the company's various types of printed board manufacturing costs for individual items, propose manufacturing cost analysis reports, propose cost control target values, and issue disaggregated indicators to departments and teams to implement assessments and rewards and penalties. content include:
(1) According to the price of copper-clad plate, the scope of substrate price control is clearly defined.
(2) According to the consumption of materials (inks, chemical materials) and fixed costs, to define the process control cost control range, strengthen the rational use of materials, saving materials.
(3) Implement piece-rate wages, increase efficiency, save labor, and reduce direct wage costs.
(4) Control water/electricity consumption, use recycled water, reduce equipment idling power consumption, reduce air conditioning, lighting electricity.
(5) Controlling product rework/rejection, improving the qualification rate of finished products, and passing inspection qualification rate at one time to ensure quality and reduce costs.
1.2 Designate someone to review the price of orders, strictly control loss orders, unprofitable orders, no volume orders, second-hand orders, and low-price orders. Feedback to the salesman or marketing manager price review results: excellent (margin rate> 50%), good (marginal rate 30-50%), poor (marginal rate <30% =), continuous improvement of PCB quoted expertise, optimized order price .
(1) Concerned about the total number of orders (≤5 holes/cm2), line width/pitch (≥0.15mm). Ultra-long board (<450mm=), ultra-thin board (<0.4mm=), difficult to process, strict appearance, harsh inspection conditions, special materials, and special product requirements.
(2) Formulating minimum processing prices for the prototypes and small parts, and excessive consumption of digested materials, labor, equipment, and working hours.
(3) Training salesperson PCB quotation expertise. Including: material costs, process costs, labor costs, external processing costs, management costs, marketing costs, the company's minimum gross margin and other factors affecting the cost of the printed board or quote. The range of industry competitive quotes, techniques and methods to convince customers to accept quotes.
1.3 Mobilize all employees and actively participate in cost control activities.
(1) Education and mobilization of all employees, "improve quality and control costs" are the eternal themes of corporate management activities. Quality Management We can step by step to meet customer requirements. Cost control requires us to pursue the most economic and scientific management and pursue the best economic benefits of the company. Promote enterprise cost control, more lasting to meet the needs of customers and markets. The cost control activities should be carried out in the same way as quality activities, and full participation and support are required. Only with full input, we can achieve significant and lasting results in terms of energy saving, technological innovation, and reasonable quotations. (2) Using cost control target values ​​to assess, motivate departments, teams and individuals to contribute to cost control. Guide everyone not only to "do it" but also to "count." Give full play to people's thinking potential and people's ability to innovate.
(3) Through cost control activities, promote technological transformation of enterprises, process innovation, save water for electricity use, save materials, and increase efficiency. The promotion of deepening corporate management includes: quality management, environmental management, personnel management, production management, equipment management, and fund management. Find problems, formulate measures, change the status of backwardness, catch up with the advanced level of the industry, and increase the overall competitive strength of the company.
2.0 Printed Board Enterprises to Reduce Costs Several Measures:
2.1 Improve project review capability:
(1) According to the order category and processing capacity, operating skills, determine the best imposition size of the processing board. Processing make-up will help improve material utilization, improve efficiency, and save water and electricity consumption. However, the imposition size processing will bring about handling, scratches, and operational problems. Even the short-term scrap rate will increase, making quality control more difficult. The project review should proceed from reality and determine the best processing board size.
(2) Using computer imposition software, according to the customer's design (or assembly) size, optimize the pattern processing imposition method, optimize the imposition spacing, optimize the process edge settings, optimize the utilization of the substrate, optimize the feed specifications, and reduce waste of edges.
(3) Optimization of the slot of the PCB and the machine dimensions of the external dimensions (drilling, punching, cutting, milling), different machining methods and programs will mean different machine costs.
(4) Understand the requirements of customer's design, assembly and use. Under the premise of meeting customer requirements, use CAD software to optimize the line width, weld ring, reduce the difficulty of processing, improve the qualification rate of finished products, and reasonably control the material grade.
2.2 strictly control the number of feed:
(1) Printed boards are not general-purpose (or characteristic) products. More customers refuse to accept production waste, less production requires re-stocking, resulting in material, labor, water and electricity, waste of time. How to reasonably control the number of feeds? First, depending on the actual demand control range of the customer, the salesman needs to ask the customer clearly. Second, it depends on the control ability of the production and processing process, carries out evaluation and calculation, and optimizes the quantity of feeds.
(2) Strengthen the control of the remainder of finished boards. According to the customer, product model, the amount of inventory accounting, the remaining information is conveyed to customers, engineering, production, planning personnel. Make full use of inventory surplus printed board, digest or reduce the number of finished board inventory, reduce the amount of finished board feeding.
(3) Control rework / recharge. We must investigate the causes and responsibilities of rework/decommissioning, implement economic penalties, and correct violations of operations or incomplete duties.
2.3 Optimize Supply Chain and Inventory:
(1) Under the market conditions of continuous price increase of copper-clad laminates, close attention should be paid to the price increase information of different manufacturers, different plate thicknesses, and different types of copper-clad laminates. According to the order forecast, some materials should increase their reserves, and some should reduce their inventory. The purchase plan should be evaluated and forecasted. The release should be released and the income should be collected.
(2) Through the price fluctuation storm, re-evaluate suppliers, review material prices, review payment terms, and review the integrity of the cooperation. Wind and rain help each other, suffering is a real feeling.
2.4 Promote Cost Quantification Management:
(1) The demand, inventory and consumption of materials are a dynamic process. The changing factors are affected by order quantity, product category, processing requirements, price fluctuations, quality fluctuations, and so on. Relying on personal assessment calculations, it will inevitably not meet production needs and delays. It is best to use ERP software to enter information for many users to enjoy. The computer processing information is instantly transmitted to the relevant countertop for adoption. Improve the guidance and decision-making role of information in the process of material control.
(2) The manufacturing cost of printed boards fluctuates with the volume of orders, product categories, and material prices. Each bill has a different cost. It is very difficult to make a one-by-one assessment and it is not worth the effort. Through the operation of the ERP's material control procedures, parameters, and quality statistics, the single-item cost and comprehensive cost calculation have finally become a reality. Apply ERP to promote the quantitative management of costs.
Cost control is a complex system engineering that involves people, technology, statistical methods, and information processing. There must be leadership decision-making, full participation, technological innovation, and method improvement to achieve simplicity and effectiveness. Controlling costs is an activity that transforms people. Every penny must be used to predict its value. Any type of material (including water and electricity) must be considered rational, value, and cost-effective, with limited resources. Create better values ​​and effects. Through cost-control activities, the cultivated employees will be meticulous in their calculations. Not only will they do it but also improve their overall quality. Control can make enterprises get rid of the current predicament, the future business will have more and more living space, and the status of enterprise management will be greatly improved. Printed board companies will usher in a bright future through cost control.
Author: Xing Full Source: "Printed Circuit Information"