Six_Sigma_Financial_Guidelines_Rev5_6_05(Chinese).doc

Lean Six Sigma Financial GuidelinesGeneralSix Sigma & Lean savings shall be categorized into Hard, Soft or Potential savings. Hard savings are the realizable and quantifiable savings that will have an effect on the companys P&L bottom line. Soft savings are intangible benefits, benefits that could not be measured and tracked directly to the project, or savings that will not have an effect on the P&L bottom line. Potential savings are by-products of the process improvement that require a subsequent action on the part of management to be realized. This type of savings can be transferred to the hard or soft savings categories once the potential for savings is realized. Six Sigma & Lean savings shall commence in the next calendar month after completion of the project. This savings shall be calculated and tracked for the duration of 12 months.概要六西格玛 & 精益生产的成本节约分为硬节约，软节约与潜在节约。硬节约是对公司损益表(profit & lost)有实际影响且能量化的节约。软节约是不能量化且由项目无法直接追踪的无形节约，或者其对公司损益表没有影响。潜在影响是项目的流程改进所要求的后续行动在操作上的实现，是一种副作用，一旦其实现就能够转化成硬件或软件节约。六西格玛 & 精益生产的成本节约应始于项目结束后的下一个月，计算周期为12个月。Listed below are examples of possible savings opportunities that might come from each of the three savings categories. Also included are methods for calculating the savings for each type of opportunity. This list is not meant to be an all inclusive list, but is intended to aid in identifying potential cost saving opportunities for the Six Sigma & Lean projects and to develop consistency in our approach to determining individual project savings. If additional savings opportunities and/or calculation methods are identified that are not specified in this document, please contact the author so this information can be reviewed for inclusion in future revisions of these guidelines. This will make the guidelines more robust and provide consistency throughout the company in our savings calculations.以下罗列的是三种节约所可能出现机会的举例，同时包括各种情况对应的计算方法。这个列表并不包罗万象，但意在区分六西格玛精益生产可能的成本节约并巩固发展各个项目成本节约的途径。如果其它的成本节约机会或是计算方法未在本文件中指出，请直接联系作者以便在今后的版本升级中逐步完善本文件的指导性。这将使指导方针更加精准且能提供公司内保持一致的成本节约的计算。Hard Savings 硬节约 Scrap Improvements - The prevention of cards destined to be scrapped through the use of X-ray, through testing improvements, etc.- A reduction in the amount of scrap generated due to process improvements, engineering changes, etc.- A reduction in the amount of material write offs. 报废的改善 - 产品报废的预防，如通过x-ray的使用，测试的改进，等等。- 产品报废的减少，如由流程改进，工程变更等所致。- 原材料报废的减少。These savings shall be determined by calculating the difference between the baseline monthly scrap to material consumed ratio and the current months scrap to material consumed ratio and then multiplying this difference times the current monthly material consumed. (The baseline is the performance level before the project improvements were implemented; the current level is the current performance level since the project improvements were implemented.) The cost of scrap should be based on the cost of the materials as shown in BPCS or SAP. Material consumed is also known as “Goods Receipts to Production Orders” in SAP terminology. Cost savings associated with a reduction in the labor associated with identifying, segregating, and disposing of the scrap should be calculated separately.这些成本的节约应通过基线与当前月材料的报废率的差异来决定，将此差值乘以当前月的材料总用量即为monthly savings(baseline是指项目实施前的基线水平, current level是指项目实施后当前的实际水平).报废的损耗应该基于BPCS 或是SAP系统中的材料用量，材料用量在SAP中的术语为” Goods Receipts to Production Orders”。成本节约中的人工减少关于其对报废的鉴定，隔离和处理应分别计算。 Direct Labor Improvements (Rework Reduction):- Increase in ICT Yields results in a reduction in repair, debug, inspection, & retest.- Increase in FCT Yields results in a reduction in repair, debug, inspection, & retest.- Increase in AOI or AXI Yields result in a reduction in repair, debug, inspection, & retest. 直接的人工改进(返工减少):- 提高ICT的合格率以减少返修，调试，检查和返测的工时.- 提高FCT的合格率以减少返修，调试，检查和返测的工时.- 提高AOI或AXI的合格率以减少返修，调试，检查和返测的工时.These savings shall be counted as hard savings only after the work-load plan is revised for the improvement. It is not necessary for these projects to address staffing. The monthly savings shall be calculated by summing the products obtained after multiplying the estimated timed saved by the (wage + benefits) labor rate per hour for the site for each of the repair, debug, inspect, and retest processes separately (since different wage rates may apply for each process). The estimated time saved shall be determined by summing up the estimated time saved to repair defects (in hrs/defect) times the defects per unit improvement (expressed as a decimal) and the estimated time to debug, inspect, and/or retest units (in hrs/unit) times the yield improvement (expressed as a decimal), and then multiplying this sum by the # of units/month. If the defectiveness is expressed as defects per units (dpu), the yields for determining Yield Improvement shall be calculated using the Six Sigma methodology where Yield = e(-dpu)以上节约在为工作改善而作的计划更改应算作硬节约,但人工的节约不一定要计算在内.月节约的公式是指将修理,调试,检查和重测的时间分别乘以其优率的改善再乘以当月产量再乘以员工的单位付费(包括底薪和奖金)如果通过坏点的改善进行计算,yield的改善应运用Six Sigma的方法, Yield = e(-dpu) Direct Labor Improvements (Operating Efficiency Improvement):直接人工的的改善(操作效率改善)- A process is optimized allowing for a reduction in the number of operators needed.- 流程的优化是通过操作人员需求的减少实现的.These savings shall be counted as hard savings if the operators are redeployed to another area where staffing was required due to business growth or if the personnel are taken off the payroll. (If this is not the case, then the savings should be categorized as soft savings. See the Soft Savings section on the pages that follow.) The monthly savings shall be calculated by multiplying the number of full time equivalents (FTE) by the annual (wage + benefits) salary used for the site, divided by 12.当省下的员工是由于定单的增长转移到其它地方或辞工的时候,此类节约应算作硬节约.(如果不是这样的话,则应算作是软节约.参见后续的软节约部分) 此月节约是通过FTE的个数乘以单位时间人工薪金再除以12计算出来的.An alternative methodology to calculate these savings in a way that will more accurately capture the effects of fluctuations in demand is presented below. It should be used in place of the above method, if the information required is available.另一种更为精确计算效率变化的方法如下,a. annual revenue outlook (remainder of the year)$120.00 Mb. daily output per employee X number of working days to go for the year (baseline state)$0.23 Mc. headcount requirements (a / b) =522d. daily output per employee X number of working days to go for the year (current state)$0.34 Me. headcount requirements (a / d) =353f. headcount reduction (c - e) =169 g. monthly cost for Direct Labor (average) = $833 h. monthly savings (f x g) = $140,777 Floor Space Reduction占地面积的减少- Streamlining or consolidating processes resulting in a reduced footprint- 流水线或设备的操作导致了占地面积的减少These savings shall be considered as hard savings only if space can be redeemed for a reduction in lease or if it prevents the company from having to occupy another building or adding floor space to accommodate new or additional business. This type of savings shall be calculated by multiplying the square-footage reduced by the monthly$ per square foot value used for your site.当节省出的占地面积可以减少公司支付的租金,或可使公司不额外租用场地或增加楼层时,此类节约应算硬节约.月节约的计算方法为前后占地面积之差乘以单位面积的月租. Increased Throughput 产出的增加- The savings / month based on the fact that more units/month were produced without additional manpower due to improved quality yields or increased availability of the production facilities.- 此类月节约是基于在人员不增加的情况下,通过品质改善或生产力利用率的提高来增加每月的产出.This calculation determines the monthly savings by taking the difference between the baseline months labor cost/unit and the current months labor cost/unit based on quality yield or availability improvement times the monthly volume. It shall be calculated as follows: Labor Rate = wage + benefit labor rate人工单位时间薪金率=底薪+福利# FTEs/shift/process = # operators per shift for the considered process (e.g. if you have 8 test sets with one operator per shift for each, then the # FTEs/shift would be 8)# FTEs/shift/process =相关流程所需的每个班次的操作员的个数.(举例,如果你有8个测试仪器,并且每个班次每个测试仪器需要一个人进行操作,那么# FTEs/shift就应该是8)Process Capacity = the number of units per hour that the process is capable of producing. If the process is replicated then the capacity should be increased accordingly. (e.g. if you have 8 test sets and each is capable of testing 15 units per hour, then the process capacity is 120 units per hour.)流程生产力=流程所能生产的每小时的出数.如果流程成倍地扩大那么其生产力也应相应地成倍增长.(举例,如果你有8台测试仪器且每台测试仪器每小时能够测试15个产品,那么这个流程的生产力即为每小时120个.FPY = First Pass Yield expressed as a decimal (.90 for 90%)FPY=首次良品率(以百分比或小数表示,如0.9或90%)If directly as a result of the increased throughput, additional business was obtained and applied to the production facilities, then the additional profit generated as a result of this increase in load may be calculated and included as hard savings. This may be calculated as follows:如果结果是产出增加了,转化成增加的订单并应于生产过程中,那么因生产的增加而多出来的收益应算作硬节约.公式如下: Cycle Time Reduction周期的减少- That results in improved inventory turns- That results in reduced overtime- That results in excess capacity that enables the company to accept additional business without having to acquire additional facilities or manpower. The opportunity that will consume this resource should be noted. (e.g. A project reduces defects to the point where what used to require five Agilent testers can now be handled with only three. At the same time, additional business will require the use of two Agilent testers. This need can now be met without having to spend additional capital, thanks to the Six Sigma project results.)- 由于库存周期的改善- 由于人员的加班的减少- 由于增加的生产能力,即能使公司在不增加设备或是人力的情况下,承担新的订单.同时所消耗的资源也要考虑在内.(举例,某个项目通过减少坏点使原来需要五台测试仪器减到三台.同时,省下的这两台机器又服务于新增长的业务中.因此由于六西格玛的项目,公司不需要再购买两台新机)The monthly savings for the improved inventory turns can be captured by calculating the difference between the baseline monthly inventory level to production volume ratio and the current monthly inventory level (based on the cost of the materials as shown in BPCS or SAP) to production volume ratio, multiplied by the current production volume, then multiplied by the going interest rate for carrying cost (1.25% monthly). The inventory value used in these equations shall be the value of the specific items addressed by the project and not the overall inventory value.由库存改善所得到的月节约计算方法是:将改善前后库存的当月费用与当月生产数量的比值差乘以当前月的月生产数量,再乘以库存管理的月利率(每月为1.25%).改善的节约必须仅限于涉及到范围,而不是所有的库存.Note: Even though inventory savings calculations are presented twice in this document, the intent is not to count the savings twice. The calculations are merely presented as part of the benefits of cycle time reduction and separately as straight inventory reductions to help identify possible areas of potential savings. Also, remember there are hidden costs associated with keeping inventory that should be taken into consideration. The cost for the occupied space and the resources (operators in the warehouse) dedicated to processing the material transactions should be considered as cost reduction as well.注意:虽然关于库存的节约在此文件中介绍了两次,但其目的并不是指要计算两次.在这里提到的库存节约仅仅是指生产周期减少导致的节约,与直接的库存减少是不同的.同时,记住与保管库存相关的费用也要考虑在内,即库存所占的用地及专人(货仓工作人员)管理物料所消耗的人力资源也都应在成本压缩的计算内.The savings associated with reduced overtime shall be determined by calculating the difference between the baseline monthly overtime costs to monthly production volume ratio and the current monthly overtime costs to current monthly production volume ratio and multiplying it by the current monthly production volume. Whenever possible, only those overtime costs and production volumes tied to the specific area addressed by the project should be used in these calculations.关于加班减少的月节约,是通过改善前后的分别的当月加班费与当月生产总量的比值差乘以当前月的生产总量计算得到的.无论如何,参与计算的前提必须是项目改善范围内的加班成本和生产总量.The annual savings determination for the excess capacity shall be the first years depreciation value of the budgeted capital expenditures it saved plus the cost associated with the number of budgeted full time equivalents (FTE) saved times the annual (wage + benefits) salary used for the site.超额生产能力的年度节约是指第一年的财政支出预算的减少,再加上用于新业务的FTE的数量与员工单位时间的工薪费用的乘积. Inventory库存- Reducing the amount of raw materials, finished goods, WIP, etc. - 原材料,成品及WIP等数量的减少This monthly savings shall be determined by calculating the difference between the baseline monthly inventory level to production volume ratio and the current monthly inventory level (based on the cost of the materials as shown in BPCS or SAP) to production volume ratio, multiplied by the current production volume, and finally multiplied by the going interest rate for carrying cost (1.25% monthly). The inventory value used in these equations shall be the value of the specific items addressed by the project and not the overall inventory value.库存月节约的计算是通过BPCS或SAP中有记录的改善前后当月的库存费用与当月生产总量的比值差,乘以当前月的生产总量,再乘以库存月利率1.25%得到的. 改善的节约必须仅限于涉及到范围,而不是所有的库存.An additional financial model/equation that can be used to calculate inventory savings was developed for Supplier Managed Inventory (SMI) projects using Days of Supply to calculate the savings. This was developed since the previous equation requires part number level information that can, at times, be rather difficult to obtain. To make this calculation for finished good (or Semi-Finished Goods), the difference between the before and after monthly inventory is computed in terms of Days of Supply (DOS) and is then multiplied times the average total COGS (including MOH), the result is then multiplied times the monthly cost of money.一种新式的的财政模式为SMI(供应商库存管理)应运而生,它采用供应时间来计算库存节约.这是由上述公式所求的P/N信息发展而来的,它有时也较难达到.为方便统计成品(或半成品),改善前后两月的库存差都根据供应时间中(DOS)进行计算,再乘以每月的平均COGS(包括MOH),最后再乘以月库存利率就得到了库存的月节约.For component inventory only projects, the following equation using Matl COGS should be used:对于零件库存的改善项目,应采用以下运用了Matl COGS的公式:(DOS before DOS after) x average daily COGS-Matl x (0.0125) = monthly savingsNote: Even though inventory savings calculations are presented twice in this document, the intent is not to count the savings twice. The calculations are merely presented as part of the benefits of cycle time reduction and separately as straight inventory reductions to help identify possible areas of potential savings.注意:虽然关于库存的节约在此文件中介绍了两次,但其目的并不是指要计算两次.在这里提到的库存节约仅仅是指生产周期减少导致的节约,与直接的库存减少是不同的. Consumables消费品- Reducing the amount of chemicals, supplies, utilities, etc. needed for a particular process or operation.- 对某一特定流程或操作中所需化学物品,能源,器械等用量的减少These savings shall be determined by calculating the difference between the baseline monthly costs to production volume ratio for the items identified and the current monthly costs to production volume ratio for those same items and then multiplying this difference times the current monthly production volume. 此类节约的计算是通过改善前后各月的当月耗费与当月的生产总量的比值差,再乘以当前月生产总量得到的. Freight运输- Reducing the amount of premium shipment used- 减少运输费用These savings shall be determined by calculating the difference between the baseline monthly freight costs to production volume ratio for the specific items identified by the project and the current monthly freight costs to production volume ratio for those same items and then multiplying this difference times the current monthly production volume for those items. 此类节约的计算是通过改善前后各月的当月运输费用支出与当月生产总量的比值差,再乘以当前月的生产总量得到的. Material Savings原材料的节约- Reducing the cost of raw materials or piece parts through design changes, improved process capability, etc.- Reducing the number of components used for repairs- 通过设计的变更,流程生产力的提高等降低原材料或零部件的成本.- 减少用于修理的零件的数目.To calculate the materials savings from engineering changes, the formula below shall be used.为计算工程变更所带来的原材料节约,公式如下:Baseline BOM cost new BOM cost x monthly demand = monthly savings.In those cases where the on hand inventory of the parts must be consumed before they will be replaced by cheaper components, the savings shall be account for that effect by adjusting the monthly volume accordingly up until the date when the on hand inventory is forecasted to be exhausted.因此现有的原材料库存必须在较便宜的料更换前用完,这样节约的计算在旧料耗尽之日才能生效.The savings for reducing the number of components used for repairs shall be determined by calculating the difference between the baseline monthly costs to production volume ratio for the materials identified and the current monthly costs to production volume ratio for those same materials and then multiplying this difference times the current monthly production volume. 关于减少用作修理的零件数的节约是通过改善前后的当月的材料耗费与当月的生产总量的比值差,再 乘以当前月的生产总量计算出来的. Equipment Savings设备节约- A project improves the efficiency of a process, making a machine redundant.- 该项目改进了流程的效率,使机器可以富余.If a redundant machine is removed and transferred to another cost center with an approved vacancy, the monthly depreciation or lease payment of the machine less the removal cost (divided over 12 months) will be considered as hard savings.如果富余的机器转移到另一个经核准的使用空缺,机器的月折旧或租金若低于搬运费(分成十二个月),则将算作硬节约.If available, the Capital Asset function in SAP can be used to determine the depreciation savings in lieu of the formula above.如果可行,在SAP中的资金运行则可以计算折旧的节约从而代替以上公式.Equipment savings are only to be consider as hard savings if the excess capacity is needed and used by another program, or if the equipment can be removed.设备节约仅当富余的生产力由于需要而用于其它计划安排或是机器可以移除的话,才能算做是硬节约. Improving the collection of receivables.收取客户付款的改善- Resolving customer satisfaction issues that cause the customer to delay paying their bills.- 解决引起客户拖延付款的客户满意度问题These monthly savings shall be determined by the following equation:此类节约应按以下公式进行计算:An alternative equation for those sites using SAP is provided below:另一种公式可供使用SAP的site进行计算: Prevention of a known problem (Cost Avoidance)对已知问题的预防(避免成本浪费)- When improvements