Background

Standard cost is much different among the plant rather than Cost per kg (CPK) different
S4/Hana project request to make standardization among LI ceramic plant

Purpose
To be able to comparison same/similar model of Bareware Cost & Productivity apple to apple among plant
Easy to make Biz case decision at Stage Gate or MFG transfer by improving cost estimation accuracy

Policy
Standardize in order to be Overhead cost allocation to each model correctly
Choice Routing only necessity minimum working contents and Value Added work for products

Costing & Routing Structure

SKU cost
Berewar cost
Costing ($/pc) Casting Splay
(Include Slip production OH) (Include Glaze production OH)
(Include HKC & CC OH)

Mold make Casting Dryer WB

Inspection
(hr/pc)

Routing
Slip Glaze, HKC,
production & CC (AM)
(??) production
pple among plant

SKU cost
Berewar cost
Splay Firing Inspection Packing
clude Glaze production OH) (Include AQ & PG OH)
(Include HKC & CC OH)

Splay First Fire Re-fire Inspection AQ or PG Packing

(Optional)
HKC, CC (AM)
(Optional)
 Model Model Product Cavity in one
Mold life
Code Name Category mold

time model/mold
Hanoi 3517A Cadet A Bowl 100 1
Current Hanoi L39327 Lava 90 2
India 3119 Acacia WH WH bowl 100 1

Gypsum mold 100 2

HPC mold 10000 1
Proposal
 Mold quantity Sub Mold installation Sub
Mold making Sub total Drying cycle
in dry room total on Casting bank total

min/mold min/pc car/room hr./room min/pc min/mold min/pc

300.0 3.0 73.2 0.7
120.0 1.3 53.3 0.6
120.0 1.2 182.9 1.8

200 1.0 100 60 0.2 60 0.3

2400 0.24 300 0.03
Define from start "Case mold Hanoi & India add Mold drying cycle
preparation" to Complete like clay dryer. In case its mold full fill in
"Working mold finishing" one certain mold dryer
 Mold
Sub
maintenance on Total
total
Casting bank

min/mold min/pc min/pc hr./pc

87.6 0.9 4.6 0.077
26.7 0.3 1.1 0.019
3.0 0.050

1.5 0.025
0.3 0.005
Delete it, because
estimation seems poor
accuracy?
 Model Model Product Mold Cavity in one Casting Casting
Code Name Category quantity mold time time

mold/line model/mold time/24hr. time/shift

Hanoi 3517A Cadet A Bowl local 49 2.0

India 3119 Acacia WH WH Bowl 40 1.0
Current Thai 3119 Acacia WH Bowl 28 1.0
China 3516 Cadet A Bowl 33 1.0
Indonesia Activa One Piece 18 1.0

Gypsum mold 49 1 2.0

Gypsum mold 33 1 3.0
Gypsum mold 20 2 6.0
HPC 10 2 70.0

Proposal
 Casting
Number of Caster Working hour Total
shift

shift/24hr. man/line hr./shift min/pc hr./pc

6.0 13.8 50.8 0.847

3.5 8.0 42.0 0.700
2.0 8.0 34.3 0.571
1.5 7.25 19.8 0.330
2.0 6.6 44.0 0.733

1.0 6.0 13.8 50.8 0.847

3.0 1.5 7.3 19.8 0.330
3.0 1.0 10.0 7.5 0.125
3.0 3.0 8.0 3.1 0.051

Should reflect actual working hour including OT like

Hanoi. for THL, just copy 8.0hr all model even has
Include supporter
for Caster OT on daily work, for China, multiple another
coefficient based on Casting time per day, casting
space utilization etc.
 Model Model Product Product quantity
Code Name Category per cart

pcs/car

Hanoi 3517A Cadet A Bowl local 8

India 3119 Acacia WH WH Bowl 8

Current
Thai 3119 Acacia WH Bowl 14
China 3516 Cadet A Bowl 11
Indonesia Activa One Piece 12

Example of India 3119 8

Example of Thai 3119 14
Proposal
 Cart quantity in dry room Pre-drying cycle

car/room hr./room

292

66
36 20
48
56

66
36
Define one certain dry room which is
Actual drying time in the certain dry room. Not include any Parking &
actual drying its model. In case its
Advanced drying which is outside of drying room
model full fill in one certain dryer
 Drying cycle Total

hr./room min/pc hr./pc

36.0 0.9 0.015

19 2.2 0.036
24 5.2 0.087
22.5 2.6 0.043
20 1.8 0.030

19 2.2 0.036
44 5.2 0.087

he certain dry room. Not include any Parking &

ying which is outside of drying room
 Cart transfer White body inspe

Number of
Model Product Cart WB Sub WB
Model Name Labor cart
Code Category transfer quantity total inspection
transfer

min/car pcs/car man min/pc pcs/shift

Hanoi 3517A Cadet A Bowl local 2.0 12 1.0 0.2 50.0

India 3119 Acacia WH WH Bowl 2.0 8 2.0 0.5 64.0

Current
Thai 3119 Acacia WH Bowl
China 3516 Cadet A Bowl
Indonesia Activa One Piece 33.0

Example of Hanoi 3517A 50.0

Delete, because estimation seems
Proposal poor accuracy, and if it need, it should
include to all of the process (Mold -
Packing)
White body inspection White body repair

Number of Number of
Working Sub Working Sub WB repair
WB WB repair Labor WB Total
hour total hour total rate
inspector repair

man hr./shift min/pc pcs/shift man hr./shift min/pc min/pc hr./pc

1.0 8.0 9.6 40.0 1.0 8.0 12.0 30.0% 13.4 0.223

1.0 8.0 7.5 60.0 1.0 8.0 8.0 30.0% 10.4 0.173
5.2 5.2 0.087
5.8 5.8 0.097
6.15 11.2 11.2 0.186

1.0 8.0 9.6 40.0 1.0 8.0 12.0 30.0% 13.2 0.220
 Carousel
Model Product
Model Name Trap splay HKC, CC(AM) conveyor
Code Category
tact time

min/pc min/pc sec/pc

Hanoi 3517A Cadet A Bowl local 16.0
India 3119 Acacia WH WH Bowl 30.0
Current Thai 3119 Acacia WH Bowl 0.5
China 3516 Cadet A Bowl 1.7
Indonesia Activa One Piece

16.0
Carousel conveyor Include into Carousel conveyor in
Hanoi & India?
1.0 1.0
Proposal Manual booth If Splayer take this work, it should
include into Splay work
1.0 1.0
Robot
 Number Working Glazed body
Splay Sub total Decal paste Total
of Splayer hour finishing

pcs/shift man hr./shift min/pc min/pc min/pc hr./pc

1,462.5 21.0 8.0 6.9 6.9 0.115
780.0 16.0 8.0 9.8 9.8 0.164
4.8 0.4 5.7 0.094
3.3 0.5 0.8 6.3 0.106
45 6.15 8.2 8.2 0.137

1462.5 21.0 8.0 6.9 6.9 0.115

Include into Carousel conveyor in
Hanoi & India?
45.0 1.0 6.2 8.2 0.5 0.8 11.5 0.192
If Splayer take this work, it should
include into Splay work
70.0 1.0 7.5 6.4 0.5 0.8 9.7 0.162
Estimate robot cycle instead of Manual
splayer
 Model Product
Model Name Trap splay Splay
Code Category

min/pc min/pc
Hanoi 3517A Cadet A Bowl local
India 3119 Acacia WH WH Bowl
Current Thai 3119 Acacia WH Bowl 0.5
China 3516 Cadet A Bowl 1.7
Indonesia Activa One Piece

Carousel splay conveyor

Include into Carousel conveyor in Hanoi & India?
Proposal
1.0 4.0
Manual booth & robot splay If Splayer take this work, it should include into Splay
work
 Carousel
Glazed body Number Working
HKC, CC(AM) Decal paste conveyor Splay Sub total
finishing of Splayer hour
tact time

min/pc min/pc sec/pc pcs/shift man hr./shift min/pc

16.0 1,462.5 21.0 8.0 6.9
30.0 780.0 16.0 8.0 9.8
0.4 4.8
0.5 0.8 3.3
45 6.15 8.2

16.0 1462.5 21.0 8.0 6.9

Include into Carousel conveyor in
conveyor in Hanoi & India?
Hanoi & India?
1.0 0.5 0.8
k, it should include into Splay If Splayer take this work, it should
work include into Splay work
 Total

min/pc hr./pc
6.9 0.115
9.8 0.164
5.7 0.094
6.3 0.106
8.2 0.137

6.9 0.115

7.3 0.122
 Firing Capacity

Product Setter
Model Model Product Product quantity per
quantity quantity
Code Name Category car
per setter per car

pc/setter setter/car pc/car

Hanoi 3517A Cadet A Bowl local 1.0 12.0

India 3119 Acacia WH WH Bowl 1.0 12.0 12.0

Current
Thai 3119 Acacia WH Bowl 8.0
China 3516 Cadet A Bowl 12.0
Indonesia Activa One Piece 10.0

Example of Hanoi 3517A 12.0

Proposal Define full loading its

model on a kiln car
Firing Capacity Loading & Unloading work

Total product Loading & Loading & Working

Car quantity Kiln car Firing Sub Number Sub
quantity inside unloading unloading hour per
inside Kiln operation Cycle total of Labor total
kiln per product per shift Shift

pc/kiln car car/24hr hr. min/pc min/pc pcs/shift man hr./shift min/pc

660.0 55.0 59.7 22.1 2.0 0.68 715.8 8.0 8.2 5.5

936.0 78.0 130.0 14.4 0.9 0.48 1,000.0 6.0 8.0 2.9
592.0 74.0 21.0 2.1
40.0 17.5 2.2
60.0 19.1 1.9

55.0 22.1 2.0 715.8 8.0 8.2 5.5

Add Labor routing

 Total

min/pc hr./pc

7.5 0.125

3.8 0.063
2.1 0.035
2.2 0.036
1.9 0.032

7.5 0.125
 Firing Capacity
Model Model Product Product quantity Product quantity per Car quantity
Code Name Category per setter kiln car inside Kiln

pc/setter pcs/car car

Current Hanoi 3517A Cadet A Bowl local 1.0 43.0 4.0

India 3119 Acacia WH WH Bowl 0.5 70.0 10.0

Example of Hanoi 3517A 43.0 4.0

Define full loading its
Proposal model on a kiln car
Capacity Loading & Unloading work 1st re-fire 2nd re-fire
Total product Firing Sub Loading & Number of Sub 1st re-fire Sub 2nd re-fire
quantity inside kiln Cycle total Unloading labor total rate total rate

pcs/kiln hr. min/pc hr./batch man/batch min/pc min/pc

172.0 50.0 17.44 6.5 2.0 4.53

700.0 30.0 2.57 3.0 2.0 0.51

172.0 50.0 17.44 6.5 2.0 4.53 20% 4.40 20%

Add Labor routing Add 1st & 2nd refire rate
 2nd re-fire
Sub Total
total

min/pc min/pc hr./pc

21.98 0.366

3.09 0.051

0.88 5.27 0.088

d refire rate
 Product transfer

Number of Product
Sub
Model Code Model Name Product Category product per transfer to
total
pallet inspection line

pc/palet min/palet min/pc

Hanoi
3517A Cadet A Bowl local 18.0 5.0 0.3
India
3119 Acacia WH WH Bowl 18.0 5.0 0.3
Thai
3119 Acacia WH WH Bowl
Current
Thai
2007B Acacia OP One Piece
China
3516 Cadet A Bowl
China
1880 One Piece
Indonesia Activa One Piece
1 BOWL Alpha Bowl
2 BOWL Braemar Bowl
3 BOWL Cadet Bowl
4 BOWL Luxia Bowl
5 BOWL My Winston Bowl
6 BOWL New Gaya Bowl
7 BOWL New Granada Bowl
8 BOWL Newton 500 Bowl
9 BOWL OD1/B1A/RA3 Bowl
10 BOWL Previa 240/Grd2 Bowl
11 BOWL Previa 500/Projecta Bowl
12 BOWL San Remo Bowl
13 BOWL Winplus Bowl
14 BOWL Winston 500 Bowl
15 LAVA Above Counter
16 LAVA Gemma Lava
17 LAVA My Winston Lava
18 LAVA New BIA Square Lava
19 LAVA New Codie Round Lava
20 LAVA New Susan Lava
21 LAVA San Remo Lava
22 LAVA Studio 3000 Lava
23 LAVA Studio 35 Lava
24 LAVA Studio 45 Lava
25 LAVA Studio 50 Lava
26 LAVA Studio Corner Lava
27 LAVA Tulip
28 ONE PIECE Activa One Pc Bowl
29 ONE PIECE Flexio OP
30 PEDESTAL Gemma Pedestal
31 PEDESTAL New Codie Semi Pedestal
32 PEDESTAL San Remo Pedestal
33 PEDESTAL Semi Pedestal
34 PEDESTAL Studio 3000 Pedestal
35 PEDESTAL Studio Pedestal
36 PEDESTAL Studio S Pedestal
37 SQUAT Rapi C Squat
38 SQUAT Rapi DX Squat
39 SQUAT Rapi Ex Squat
40 TANK Alpha Tank
41 TANK B1A Tank
42 TANK Granada 2 Tank
43 TANK Granada 3000 tank
44 TANK Milano Tank
45 TANK New B1A Square Tank
46 TANK New Granada Tank
47 TANK New OD1 Round Tank
48 TANK Newton Tank
49 TANK OD1 Tank
50 TANK Previa Tank
51 TANK Projecta Tank
52 TANK Round Tank
53 TANK San Remo Tank
54 TANK Space Tank
55 TANK Winston Tank
56 URINAL Active Urinal
57 URINAL Contour Urinal
58 URINAL Devider Urinal
59 URINAL Maybrook Urinal
60 URINAL Mini Washbrook
61 URINAL Strainer Urinal
62 URINAL Washbrook Urinal
63 VANITY Aqualyn Vanity
64 VANITY Ovalyn 21 vanity
65 VANITY Rondalyn Vanity
 Leak and Flushing test Inspection Cold Repair

Leak test Flushing + Cement (Repair

Tank fitting Flushing Glost Working
or soaking leak Sub total on un-glazed
assemble inspection inspection hour
water inspection area)

min/pc min/pc min/pc min/pc pcs/shift hr./shift min/pc min/pc

5.0 5.0 54.0 8.0 8.9
4.0 100.0 8.0 4.8
6.00 4.5 1.8
4.0 5.00 6.5 3.2
1.0 2.2 0.9 2.0
3.5 2.0 6.3 2.0 5.0
3.0 7.5
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.7 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.8 0.2
1.1 0.6 0.2
1.1 0.8 0.2
1.1 0.2
0.7 0.2
0.5 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.5 0.2
0.4 0.2
0.4 0.2
0.6 0.2
0.4 0.2
0.9 0.2
3.0 7.5 0.5
3.0 7.5 0.5
0.4 0.2
0.4 0.2
0.4 0.2
0.4 0.2
0.4 0.2
0.4 0.2
0.4 0.2
0.9 0.2
0.8 0.2
0.4 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.6 0.2
0.4 0.2
0.4 0.2
1.5 0.2
1.5 0.2
0.8 0.2
1.3 0.2
1.5 0.2

2.0 0.2
1.9 0.2
0.9 0.2
1.9 0.2
Cold Repair Grinding Product transfer

Ola (invisible Product

Repare Sub Grinding Grinding Sub Enter in
area) repair Sub total transfer time
time total rate work total Tranxfer
rate to pallet

min/pc min/pc min/pc min/pc min/palet min/pc min/pc

4.3% 6.9 0.30 5.0 0.3
40% 8.0 3.20 1.0% 6.0 0.06 5.0 0.3
5.0
5.0
2.0 0.4
3.3 0.5

1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
1.1 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
1 0
1 0
100.0% 4.3 4.3
0.6 0
0.6 0
0.6 0
0.6 0
0.6 0
0.6 0
0.6 0
0.35 0
0.35 0
0.35 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
0.4 0
1 0
0.5 0
0.5 0
0
0.6 0
100.0% 0.8 0.8
100.0% 0.8 0.8
100.0% 0.8 0.8
Pro Guard or Aqua
Packing Total Total
Ceramic courting

min/pc min/pc min/pc hr./pc

19.74 0.329
12.62 0.210
16.8 34.10 0.568
16.8 40.50 0.675
2.8 11.32 0.189
11.0 33.67 0.561
10.50 0.175
1.90 0.032
1.90 0.032
1.90 0.032
1.90 0.032
1.80 0.030
1.90 0.032
1.90 0.032
1.90 0.032
1.90 0.032
1.90 0.032
1.90 0.032
1.90 0.032
1.70 0.028
1.90 0.032
1.10 0.018
0.65 0.011
0.50 0.008
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.50 0.008
0.40 0.007
0.40 0.007
0.55 0.009
0.40 0.007
0.85 0.014
10.50 0.175
14.80 0.247
0.40 0.007
0.40 0.007
0.40 0.007
0.40 0.007
0.40 0.007
0.40 0.007
0.40 0.007
0.90 0.015
0.80 0.013
0.40 0.007
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.60 0.010
0.40 0.007
0.40 0.007
1.50 0.025
1.50 0.025
0.80 0.013
1.25 0.021
1.50 0.025
0.00 0.000
2.00 0.033
2.65 0.044
1.65 0.028
2.65 0.044
 Apply quantity per shift Number of Labor Working hour per shift Total
Aqua Ceramic & Pro Guard
pcs/shift man hr./shift min/pc
Proposal 300.0 5.0 7.5 7.5
Total

hr./pc
0.125
 Number of
Model Product
Model Name SKU Code bareware
Code Category
per pallet

pc/pallet
Hanoi CC050404-6DF01-A 18.0
India 3119 Acacia WH WH Bowl CL3119B-6DACTPT
Current India Kastello square Lava CCAS3131-3W20400F0
Thai 2007B Onepiece
Indonesia Activa One Piece

Example

Proposal
Delete, because estimation seems po
 Bareware transfer

Transport pallet from Bareware

Bareware
factory to outdoor transport Working Number Sub Working Number Sub
transport to
storage and to from stock time of labor total time of labor total
washing area
packaging WH area

min/pc pc/day hr./day man min/pc pc/day hr./day man min/pc

0.72
756.0 7.0 2.0 1.1 756.0 7.0 1.0 0.6
400.0 7.0 2.0 2.1 400.0 7.0 1.0 1.1

Delete, because estimation seems poor accuracy, and if it need, it should include to all of the process (Mold - Packing)
 Bareware washing Bareware transfer Component preparation

Bareware
Bareware Working Number Sub transport Working Number of Component Working
Sub total
washing time of labor total to packing time labor preparation time
area

pc/day hr./day man min/pc pc/day hr./day man min/pc pc/shift hr./shift

600.0 7.0 4.0 2.8 756.0 7.0 1.0 0.6 1680.0 7.0
400.0 7.0 4.0 4.2 400.0 7.0 1.0 1.1 700.0 7.0

1680.0 7.0
Delete, because estimation seems poor
Delete, because estimation seems
accuracy, and if it need, it should include to
poor accuracy
all of the process (Mold - Packing)
mponent preparation Carton preperation Sticker

Number Sub Carton Working Number Sub Prepare and fold Sticker Working Number
of labor total preparation time of labor total the carton pasting time of labor

man min/pc pc/shift hr./shift man min/pc min/pc pc/day hr./day man
0.44
4.0 1.0 840.0 7.0 2.0 1.0 300.0 7.0 1.0
2.0 1.2 600 7 2 1.4 300.0 7.0 1.0

6.0

4.0 1.0 840.0 7.0 2.0 1.0

Include into
Carton Include into Packing time
preperation time
ticker Packing

Sub Apply Aqua Ceramic or Pro Working Number Sub Packing per Sub Component
Packing
total Guard time of labor total labor total assemble

min/pc min/pc pc/shift hr./shift man min/pc pc/shift min/pc pc/shift

14.0 166.0 2.89
1.4 720.0 7.0 2.0 1.2
1.4 623.0 7.0 2.0 1.3 300.0

7.0

720.0 7.0 2.0 1.2 300.0

Delete, Because it is
o Packing time another independent
routing template
 Compornent assemble FG load on

Transport Load FG
Prepare
Working Number Sub accessory from Sub Plepare FG per FG load on
accessory
time of labor total Fitting WH to total pallet pallet on pallet shipping
and fitting
packaging WH pallet

hr./shift man min/pc min/pc min/pc min/pc min/pallet pc/pallet min/pc pc/shift
1.32 0.02 1.34
400.0
7.0 2.0 2.8 350.0

8.0 2.0 8.0 2.5

7.0 2.0 2.8 400.0

Include into Component assemble Include into FG on pallet

 FG load on pallet FG trans

Transport FG
Working Number Sub Wrapping Working Number Sub Number of FG from packaging
time of labor total pallet time of labor total per pallet WH to delivery
WH

hr./shift man min/pc pc/day hr./day man min/pc pc/pallet min/pc

18.0 0.28
7.0 2.0 2.1 1512.0 7.0 1.0 0.3
7.0 2.0 2.4 1000.0 7.0 1.0 0.4

2.8

7.0 2.0 2.1

Delete, Because it is small time.
Delete, because estimation seems poor accuracy, and
Depending on the Shipping
(Mold - Pac
requirement?
 FG transfer

Transport FG
Transfer Transport
from delivery Working Number Sub
pallet to pallet to FG Total Total
WH to shipment time of labor total
WH stock
yard

min/pc min/pallet pc/day hr./day man min/pc min/pc hr./pc

0.33 19.98 0.333
1512.0 7.0 2.0 0.6 12.52 0.209
1000.0 7.0 2.0 0.8 20.21 0.337
16.00 0.267
1.0 0.1 23.88 0.398

8.07 0.134

timation seems poor accuracy, and if it need, it should include to all of the process
(Mold - Packing)