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1
Chapter 1
Introduction to Accounting Information
Systems
Chapter 13
Integrated
Production
Processes
(IPP)
Learning Objectives• Appreciate contemporary production trends.
• Understand role of ERPs in integrating total manufacturing environment.
• Know principal components of Integrated Production Processes (IPP).
• Recognize effects of automation on IPP.
• Understand key inputs, outputs, files, processes.
• Identify principal challenges/opportunities.
• Introduce supply chain management software
3
ERPs - SAP Automotive Modules• Business Planning
• Controlling
• Finance & Accounting
• Suppliers
• Original Equipment Manufacturers
• Aftermarket
4
Managing Throughput Times
• Push Manufacturing
– Sales forecast drives production plan
– Goods produced in large batches
– Jobs wait until machines ready
• Pull Manufacturing
– Idle machine pulls job from previous machine
– Theoretically, job = “batch” of one unit
5
Features of Pull Approach• Short production runs
• Continuous flow operations
• Factory cells - all machines together
– workers run more than 1 machine
• Reduced WIP & FG inventories
• Reduced floor space
– improved layout/less inventory
6
Trends - Cost Management/ Accounting
• Shift to reporting to assist strategic planning/decision making
• Increased emphasis - managing costs v. accounting for costs
• Attack waste Vs. reporting variances
• Flexible cost systems - responsive to change
• Shift - cost structure - variable to fixed costs
7
Trends - Cost Management/ Accounting (2)
• Less DL - less use of DL to apply OH• Increase in OH component of total cost• 4th category (direct technology) added to DM,
DL, OH• Use of Activity Based Costing (ABC) systems• Real-time data capture in factory• Shift from Std. cost systems to actual• Reduction in data-gathering costs• Collecting statistical + financial data
8
• Replace detail reporting by shop order and/or operation with actg. for cell throughput time
• Use cell throughput time v. DL to apply OH
• Trend towards process cost systems v. job order systems
• For mgt. purposes, abandonment of absorption costing
• Accumulation of costs for decision making vs. valuing inventories
Trends - Cost Management/ Accounting (3)
9
Overview–ERP-Driven Manufacturing
Engineering Flexible Manufacturing System Business Reporting
CAD/CAE
CAM GT
CAPP
CNC AutomatedData
CollectionRobotics
AGVS &AS/RS
Bar codereaders
VDTs
MRP
MPS MRP SFC
JIT
Productcosting
Inventorycontrol
P/AP/CD
Performancemeasurement
OE/S
HR
Communication and Messaging (i.e., change orders, new designs, etc.)
ERP Database
Engineering ManufacturingBusiness
Reporting
ERP Data management
ERP Datamanagement modules
Product Design
Floor Control
B/AR/CR
Quality Management
Logistics
Production, Planning and Control
Process Controland Planning
CRP DRP
10
Production Planning/Control Systems
• Manufacturing Resource Planning (MRP)
– Master production schedule
– Materials requirements planning (mrp)
– Shop floor control
• Just-in-time
11
Just-in-time Objectives
• Zero defects
• Zero setup times
• Small lot sizes
• Zero lead times
• Zero inventories
12
JIT Implementation Features• Arrange factory in U-shaped work cells
• Assign 1 worker to multiple machines
• Give production workers authority to stop the line if they are behind schedule or if they discover defective parts
• Require nearly constant parts production schedule
• Develop vendor cooperation re deliveries
• Simplify system for tracking movement of goods through factory
13
Flexible Mfg. Systems Components
• Group Technology
• Computer-aided manufacturing
• Computer-aided process planning
– computer numerical control
• robotics
• automated guided vehicles
• automated storage/retrieval systems
• digital image processors
• Automated data collection devices
14
StartMaster
productionschedule (MPS)
Materialsrequirements
planning(little mrp)
Time-phasedorder
requirements
A
Partsmaster BOM*
OpenMO*OpenPO*
RMStatus*
FGStatus*
A
Time-phasedorder
requirements
Detailedcapacity
requirementsplanning(DCRP)
ReleasedPOs
Rawmaterials
requisitions
Productionschedule
Releasedmfg. orders
Printedmove tickets
Vendors
Inventorycontrol
Productionsupervisor
Productionwork centers
Routing* Workcenter
master*
Workcenterstatus*
Shop floorcontrol (SFC)
Completedmove tickets
Job timetickets
RM issuednotice
RMreturned
notice
Productionwork centers
Inventorycontrol
Costaccounting
Standardcosts
master*
WIPInventory*
GeneralLedger*
Budgetmaster*
Payrollmaster*
OpenMO*
Costvariances
GLupdates
Variousmanagers
GLsystem
BOM = Bill of materials; MO = Manufacturing orders; PO = Purchase orders; RM = Raw materials; WIP =Work in Process; FG = Finished Goods * = ERP database component
Completedmfg. orders
notice
Overview: Production planning & control & cost accounting.
15
16
17
18
19
20
Inventory system controls• Effectiveness of operations
– maintain sufficient inventory to prevent stockouts– maintain sufficient inventory to maintain
operational efficiency– minimize cost of carrying inventory
• Efficiency of system operations– JIT materials acquisition– Warehouse bin locations
• Resource security– periodic physical inventory counts– locked storerooms
Learning Objectives• Appreciate contemporary production trends.
• Understand role of ERPs in integrating total manufacturing environment.
• Know principal components of Integrated Production Processes (IPP).
• Recognize effects of automation on IPP.
• Understand key inputs, outputs, files, processes.
• Identify principal challenges/opportunities.
• Introduce supply chain management software
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