การประยุกต์ใช้เทคนิคบัญชีต้นทุนการไหลของวัสดุในการปรับปรุงกระบวนการผลิตเซ็นเซอร์ติดตามชีพจร

Abstract

The objective of this study is to apply the Material Flow Cost Accounting technique and quality improvement in order to decrease losses in the pulse tracking sensor assembly process of electronic component production factory in Mueang District, Lamphun Province. By finding the negative product that occurred in the production of pulse tracking sensors, the researchers employed the principle of Material Flow Cost Accounting (MFCA) as a tool to help finding the value of the negative products and the overall costs incurred from the material cost, the system cost, the energy cost and waste treatment cost. The process with the highest loss calculated from the MFCA principles was improved by using Plan, Do, Check and Action (PDCA) techniques to reduce negative product costs of the process and to further increase the profitability of the process. MFCA analysis from the studied shows that the highest negative product cost had found at the singulation cutting process according to the misalignment process. The cause analysis found that there are 2 root causes. The first is the setup equipment (base fixture) has smaller size when compared to cover lid’s size. When lift the base was remove out, this will impact the cover to move before cutting part and then will lead to misalignment of assembly. Thus, the researcher improved the process by removed the lift the and the base fixture step and modified the base fixture by adding the vacuum to the base fixture to fix the part during cutting. The second is the larger gap between fiducial point on cover lid and fiducial point on Printed Circuit Board (PCB). Thus, the researcher has adjusted the part set up before cutting and design fiducial point on PCB to match with fiducial point on cover. According to result after implemented the improvement can eliminate failure 100%. The negative products cost was decrease from 7,299.18 USD to 459.40 USD.