การประยุกต์ใช้เทคนิคการวิเคราะห์บัญชีต้นทุนการไหลของวัสดุในโรงงานผลิตชิ้นส่วนอิเล็กทรอนิกส์

Abstract

The objective of this research was to apply the Material Flow Cost Accounting (MFCA) technique to analyze negative cost in the production of one electronics part. Cause and Effect Diagram were used to identify root causes and improve working method in order to reduce negative cost of the production process. MFCA was used to analyze 6 processes; Frame cutting and Injection, Winding, Bond and Oven, Wax, Bending and Packing, The results from MFCA analysis showed that the main negative cost was from material cost 10.32% of the total product cost. So, the improvement was implemented in material cost. After using Cause-Effect Diagram and Graph, the results showed that the negative cost of material caused by the inefficiency of material management. Since the inappropriate working method and weared machine caused large portion of waste in forming process, the improvement solution was proposed to reduced remnant of copper frame. The result showed that waste in forming process was reduced from 27.30% to 17.92% and good products were increased as 2,000 pieces per lot.