2 thoughts on “Our company has imported 6 Sigma. How can I evaluate the income of the 6 Sigma project?”
Malcolm
[1] In the project implementation process, there are three estimates of project income, the second is to conduct preliminary assessment when selecting the project, the second time is accurately evaluated after the completion of the improvement stage. The third time is the final evaluation after the project is completed. Essence
MSICS Calculation formulas are as follows: Financial income = Implementation projects The costs invested by the project within one year -implementation of the project invested.
The benefits mentioned here refer to the hard returns that can be quantified into currency.
1. Product project income includes the following categories:
(1) The savings of raw materials, components and finished products
The loss loss caused by the decrease in the failure rate of the unqualified product due to the improvement of the project. Some bad products cannot be repaired, directly scrapped, and the adverse rate can be directly transformed into a scrap rate. The calculation is simple. For example, a domestic appliance group produced a dishwasher, a project I taught at that time called the reduction of the scrap rate of the board. The poor performance of Banjin mainly includes deformation, indentation, cracks, and holes. Such bad appearances cannot be repaired, and can only be scrapped. Improve the scrap of more than 12 million in the gold workshop of the previous year, and the scrap rate is as high as 4.5%. The improvement rate of the improvement of the post -return report is reduced to 1.2%. Based on the same output, this income is: .2 million (1.2 million ÷ 0.045) × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × 0.012 = 880,000 The bad products can be repaired. It can count the average scrapped data in previous years. Note: The absolute amount of the material is affected by the price. It may be offset because the price rises too fast and the net income is rising. For example, I implemented a project in a lead -acid battery factory. The main raw materials lead rose nearly 6 times from 2005 to 2007, and one of the projects reduced the amount of lead waste residue. After the project was completed, the waste residue rate was reduced from 4.6%to 2.3%and a decrease of 50%. How to calculate the income? Converted into the price at that time. Equivalent to save: 10000 tons × (0.046-0.023) × 16,000 yuan/ton = 3.65 million, of course, waste lead slag can also sell money. In the end, the money sold for waste residue is pure returns.
(2) The savings of labor costs
The benefits brought by labor cost savings such as after -improvement, repairs, overtime overtime. First calculate the labor hours in the company, and then evaluate the saved working hours of the project. During our consultation process, different companies have different costs of labor hours. Some companies calculate the total average working hours, including the salary of managers. Some only calculate the corresponding workers' salary. The company that calculated in the following situation believes that managers generally get a fixed monthly salary. Even if overtime, there is no overtime pay. The company does not actually pay more. In a case of the company we taught, the production capacity has been improved, but it cannot be calculated when calculating benefits, because it does not really generate income. It turned out that 800 units were assembled 8h a day. After the implementation of the project, 960 units can be assembled per day. The number of people in the production line has not increased. Because the company's order was not full in that year, the daily output was between 700-800, and the increase in production capacity did not bring about increased production, so it did not bring practical benefits. Over time, it has changed back to the original production efficiency. At that time, I told the boss of this company that you can't do this. The order is insufficient. I would rather take a day off every week without reducing efficiency. Once the market order becomes more, high efficiency will work. Moreover, holidays also save a lot of costs, such as energy costs, water costs, etc.
(3) The cost of water, electricity, gas and other costs
With the increase in production capacity and the decrease in production hours, the energy costs such as water and electricity You can save a lot of money. It is still a big cost to some companies. Such as electricity bills, in addition to the energy consumption of the machine and equipment itself, the air -conditioning fee in summer, the heating costs in winter. You can first calculate the average hourly water, electricity, and gas costs, and then count the income of this project. The product improvement project is improved, about 61900 minutes per year, and this water, electricity, and gas can save 61900 × 1.849 = 114453 yuan n (4) Old cost of fixed assets such as machinery and equipment
. The old cost of the machine and equipment is calculated according to its service life. calculate cost. has different views, thinking that the equipment has been invested and does not spend much money. You don't need it, the money is still spent.
(5) The cost of handling unqualified products
Due to unsatisfactory quality, customers are dissatisfied. Essence Such as return, claims, rework, full inspection, travel expenses, and so on.
[Two]. Later, the six Siegma project was established to solve this quality problem. When calculating the financial income of the project, the members of the project team proposed to calculate the project income based on the above inferior costs. The company's leaders do not recognize that the profit loss and interest rates cannot be included in the project income. Later, only the cost of rework, freight, travel costs, and material loss were calculated.
(1) Financial cost savings The lean Liu Sigma project should also be calculated if the financial cost can be reduced. If the main income of reducing warehouse materials and increasing material turnover projects is significantly reduced financial expenses. (2) Other expenses save Per other expenses include management costs, office expenses, cleaning health expenses, transportation expenses, traffic expenses, and so on. (1) Quality improvement projects quality improvement project revenue is mainly due to decreased material loss brought about by the decrease in non -performing rates, labor costs, and energy consumption of rework, repairs and full inspection. The well -managed company's internal ERP system can directly obtain the corresponding financial income data. (2) Increased capacity improvement projects of the project The financial income of increasing production capacity to increase the income brought by the improvement of production efficiency, and is usually accompanied by quality improvement. (3) Financial returns of R
Enterprise assessment of the Liu Sigma project income: ① Financial support and financial assessment in the implementation of the overall process; ② to break the formalism and the "local efficacy" of Six Sigma; The overall level of the enterprise is the level.
1. Financial support and financial assessment during the implementation of the overall process Financial assessment is an objective assessment of the economic effect of the project. Through the evaluation, it can form data on Six Sigma and data from the financial department. Analysis can intuitively show the superiority of Liusigma. At the same time, through evaluation, it can also effectively discover the problems in the project process, and summarize effective improvement measures. Optimize the project process and optimize the improvement method of six Sigma, which will eventually be reflected as objective economic benefits.
. The main reason for the "local efficiency" of Six Sigma and the "local efficacy" This is that people lack understanding of the concept and method of Six Sigma, making Six Sigma a simple quality The monitoring standards have ignored the great efficiency of the six Sigma process and the improvement method. This is also influenced by the Six Sigma Quality Standards and Statistics. Liusigma is often used as a tool for improving the quality department, which eventually weakened the effectiveness that Liu Sigma can produce in the overall project operation of the enterprise.
3. Strengthening the management of Six Sigma to improve the overall Six Siegma level
. The implementation of Liu Sigma is not limited Sixiigma will also touch some " The problem of interests represents a greater workload and difficulty, which will affect the interests of those so -called "comfortable" positions. However, enterprises and employees should deeply realize that the in -depth and strengthening of Liusigma can gradually break the "departmental barriers" and create more horizontal cooperation between departments to make the overall project process more reasonable. Of course, without a suitable atmosphere, this existence will be rejected by people.
[1] In the project implementation process, there are three estimates of project income, the second is to conduct preliminary assessment when selecting the project, the second time is accurately evaluated after the completion of the improvement stage. The third time is the final evaluation after the project is completed. Essence
MSICS Calculation formulas are as follows:
Financial income = Implementation projects The costs invested by the project within one year -implementation of the project invested.
The benefits mentioned here refer to the hard returns that can be quantified into currency.
1. Product project income includes the following categories:
(1) The savings of raw materials, components and finished products
The loss loss caused by the decrease in the failure rate of the unqualified product due to the improvement of the project. Some bad products cannot be repaired, directly scrapped, and the adverse rate can be directly transformed into a scrap rate. The calculation is simple. For example, a domestic appliance group produced a dishwasher, a project I taught at that time called the reduction of the scrap rate of the board. The poor performance of Banjin mainly includes deformation, indentation, cracks, and holes. Such bad appearances cannot be repaired, and can only be scrapped. Improve the scrap of more than 12 million in the gold workshop of the previous year, and the scrap rate is as high as 4.5%. The improvement rate of the improvement of the post -return report is reduced to 1.2%. Based on the same output, this income is:
.2 million (1.2 million ÷ 0.045) × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × × 0.012 = 880,000
The bad products can be repaired. It can count the average scrapped data in previous years.
Note: The absolute amount of the material is affected by the price. It may be offset because the price rises too fast and the net income is rising. For example, I implemented a project in a lead -acid battery factory. The main raw materials lead rose nearly 6 times from 2005 to 2007, and one of the projects reduced the amount of lead waste residue. After the project was completed, the waste residue rate was reduced from 4.6%to 2.3%and a decrease of 50%. How to calculate the income? Converted into the price at that time. Equivalent to save:
10000 tons × (0.046-0.023) × 16,000 yuan/ton = 3.65 million, of course, waste lead slag can also sell money. In the end, the money sold for waste residue is pure returns.
(2) The savings of labor costs
The benefits brought by labor cost savings such as after -improvement, repairs, overtime overtime. First calculate the labor hours in the company, and then evaluate the saved working hours of the project. During our consultation process, different companies have different costs of labor hours. Some companies calculate the total average working hours, including the salary of managers. Some only calculate the corresponding workers' salary. The company that calculated in the following situation believes that managers generally get a fixed monthly salary. Even if overtime, there is no overtime pay. The company does not actually pay more. In a case of the company we taught, the production capacity has been improved, but it cannot be calculated when calculating benefits, because it does not really generate income. It turned out that 800 units were assembled 8h a day. After the implementation of the project, 960 units can be assembled per day. The number of people in the production line has not increased. Because the company's order was not full in that year, the daily output was between 700-800, and the increase in production capacity did not bring about increased production, so it did not bring practical benefits. Over time, it has changed back to the original production efficiency. At that time, I told the boss of this company that you can't do this. The order is insufficient. I would rather take a day off every week without reducing efficiency. Once the market order becomes more, high efficiency will work. Moreover, holidays also save a lot of costs, such as energy costs, water costs, etc.
(3) The cost of water, electricity, gas and other costs
With the increase in production capacity and the decrease in production hours, the energy costs such as water and electricity You can save a lot of money. It is still a big cost to some companies. Such as electricity bills, in addition to the energy consumption of the machine and equipment itself, the air -conditioning fee in summer, the heating costs in winter. You can first calculate the average hourly water, electricity, and gas costs, and then count the income of this project.
The product improvement project is improved, about 61900 minutes per year, and this water, electricity, and gas can save
61900 × 1.849 = 114453 yuan
n
(4) Old cost of fixed assets such as machinery and equipment
. The old cost of the machine and equipment is calculated according to its service life. calculate cost.
has different views, thinking that the equipment has been invested and does not spend much money. You don't need it, the money is still spent.
(5) The cost of handling unqualified products
Due to unsatisfactory quality, customers are dissatisfied. Essence Such as return, claims, rework,
full inspection, travel expenses, and so on.
[Two]. Later, the six Siegma project was established to solve this quality problem. When calculating the financial income of the project, the members of the project team proposed to calculate the project income based on the above inferior costs. The company's leaders do not recognize that the profit loss and interest rates cannot be included in the project income. Later, only the cost of rework, freight, travel costs, and material loss were calculated.
(1) Financial cost savings
The lean Liu Sigma project should also be calculated if the financial cost can be reduced. If the main income of reducing warehouse materials and increasing material turnover projects is significantly reduced financial expenses.
(2) Other expenses save
Per other expenses include management costs, office expenses, cleaning health expenses, transportation expenses, traffic expenses, and so on.
(1) Quality improvement projects
quality improvement project revenue is mainly due to decreased material loss brought about by the decrease in non -performing rates, labor costs, and energy consumption of rework, repairs and full inspection. The well -managed company's internal ERP system can directly obtain the corresponding financial income data.
(2) Increased capacity improvement projects of the project
The financial income of increasing production capacity to increase the income brought by the improvement of production efficiency, and is usually accompanied by quality improvement.
(3) Financial returns of R
Enterprise assessment of the Liu Sigma project income:
① Financial support and financial assessment in the implementation of the overall process;
② to break the formalism and the "local efficacy" of Six Sigma; The overall level of the enterprise is the level.
1. Financial support and financial assessment during the implementation of the overall process
Financial assessment is an objective assessment of the economic effect of the project. Through the evaluation, it can form data on Six Sigma and data from the financial department. Analysis can intuitively show the superiority of Liusigma. At the same time, through evaluation, it can also effectively discover the problems in the project process, and summarize effective improvement measures. Optimize the project process and optimize the improvement method of six Sigma, which will eventually be reflected as objective economic benefits.
. The main reason for the "local efficiency" of Six Sigma and the "local efficacy"
This is that people lack understanding of the concept and method of Six Sigma, making Six Sigma a simple quality The monitoring standards have ignored the great efficiency of the six Sigma process and the improvement method. This is also influenced by the Six Sigma Quality Standards and Statistics. Liusigma is often used as a tool for improving the quality department, which eventually weakened the effectiveness that Liu Sigma can produce in the overall project operation of the enterprise.
3. Strengthening the management of Six Sigma to improve the overall Six Siegma level
. The implementation of Liu Sigma is not limited
Sixiigma will also touch some " The problem of interests represents a greater workload and difficulty, which will affect the interests of those so -called "comfortable" positions. However, enterprises and employees should deeply realize that the in -depth and strengthening of Liusigma can gradually break the "departmental barriers" and create more horizontal cooperation between departments to make the overall project process more reasonable. Of course, without a suitable atmosphere, this existence will be rejected by people.