Six Sigma Financial Guidelines_Rev5_6_05_Chinese_

LeanSixSigmaFinancialGuidelinesGeneralSixSigma&LeansavingsshallbecategorizedintoHard,SoftorPotentialsavings.Hardsavingsaretherealizableandquantifiablesavingsthatwillhaveaneffectonthecompany’sP&Lbottomline.Softsavingsareintangiblebenefits,benefitsthatcouldnotbemeasuredandtrackeddirectlytotheproject,orsavingsthatwillnothaveaneffectontheP&Lbottomline.Potentialsavingsareby-productsoftheprocessimprovementthatrequireasubsequentactiononthepartofmanagementtoberealized.Thistypeofsavingscanbetransferredtothehardorsoftsavingscategoriesoncethepotentialforsavingsisrealized.SixSigma&Leansavingsshallcommenceinthenextcalendarmonthaftercompletionoftheproject.Thissavingsshallbecalculatedandtrackedforthedurationof12months.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。Listedbelowareexamplesofpossiblesavingsopportunitiesthatmightcomefromeachofthethreesavingscategories.Alsoincludedaremethodsforcalculatingthesavingsforeachtypeofopportunity.Thislistisnotmeanttobeanallinclusivelist,butisintendedtoaidinidentifyingpotentialcostsavingopportunitiesfortheSixSigma&Leanprojectsandtodevelopconsistencyinourapproachtodeterminingindividualprojectsavings.Ifadditionalsavingsopportunitiesand/orcalculationmethodsareidentifiedthatarenotspecifiedinthisdocument,pleasecontacttheauthorsothisinformationcanbereviewedforinclusioninfuturerevisionsoftheseguidelines.Thiswillmaketheguidelinesmorerobustandprovideconsistencythroughoutthecompanyinoursavingscalculations.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。HardSavings硬节约ScrapImprovements-ThepreventionofcardsdestinedtobescrappedthroughtheuseofX-ray,throughtestingimprovements,etc.-Areductionintheamountofscrapgeneratedduetoprocessimprovements,engineeringchanges,etc.-Areductionintheamountofmaterialwriteoffs.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。2Thesesavingsshallbedeterminedbycalculatingthedifferencebetweenthebaselinemonthlyscraptomaterialconsumedratioandthecurrentmonth’sscraptomaterialconsumedratioandthenmultiplyingthisdifferencetimesthecurrentmonthlymaterialconsumed.(Thebaselineistheperformancelevelbeforetheprojectimprovementswereimplemented;thecurrentlevelisthecurrentperformancelevelsincetheprojectimprovementswereimplemented.)ThecostofscrapshouldbebasedonthecostofthematerialsasshowninBPCSorSAP.Materialconsumedisalsoknownas“GoodsReceiptstoProductionOrders”inSAPterminology.Costsavingsassociatedwithareductioninthelaborassociatedwithidentifying,segregating,anddisposingofthescrapshouldbecalculatedseparately.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monthlysavings(baseline是指项目实施前的基线水平,currentlevel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”GoodsReceiptstoProductionOrders”。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。DirectLaborImprovements(ReworkReduction):-IncreaseinICTYieldsresultsinareductioninrepair,debug,inspection,&retest.-IncreaseinFCTYieldsresultsinareductioninrepair,debug,inspection,&retest.-IncreaseinAOIorAXIYieldsresultinareductioninrepair,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.Thesesavingsshallbecountedashardsavingsonlyafterthework-loadplanisrevisedfortheimprovement.Itisnotnecessaryfortheseprojectstoaddressstaffing.Themonthlysavingsshallbecalculatedbysummingtheproductsobtainedaftermultiplyingtheestimatedtimedsavedbythe(wage+benefits)laborrateperhourforthesiteforeachoftherepair,debug,inspect,andretestprocessesseparately(sincedifferentwageratesmayapplyforeachprocess).Theestimatedtimesavedshallbedeterminedbysumminguptheestimatedtimesavedtorepairdefects(inhrs/defect)timesthedefectsperunitimprovement(expressedasadecimal)andtheestimatedtimetodebug,inspect,and/orretestunits(inhrs/unit)timestheyieldimprovement(expressedasadecimal),andthenmultiplyingthissumbythe#ofunits/month.Ifthedefectivenessisexpressedasdefectsperunits(dpu),theyieldsfordeterminingYieldImprovementshallbecalculatedusingtheSixSigmamethodologywhereYield=e(-dpu)savingsmonthlyconsumedmaterialsmonth'currentconsumedmaterialsmonth'currentscrap$smonth'currentconsumedmaterialmonthlybaselinescrap$monthlybaselinehr$ratelaborbenefitswagemonthunitsvolumetImprovemenperUnitDefectsdefecthrsTimeRepairDefecthr$ratelaborbenefitswagemonthunitsvolumetImprovemenYieldunithrsTimeInspectsavingsmonthlyhr$ratelaborbenefitswagemonthunitsvolumetImprovemenYieldunithrsTimeRetesthr$ratelaborbenefitswagemonthunitsvolumetImprovemenYieldunithrsTimeDebug3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