A combination of Material Flow Cost Accounting and design of experiments techniques in an SME: the case of a wood products manufacturing company in northern Thailand
A combination of Material Flow Cost Accounting and design of experiments techniques in an SME: the case of a wood products manufacturing company in northern Thailand
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DOI：
10.1016/j.jclepro.2014.08.039
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发表时间：
2015-12-01
影响因子：
11.1
通讯作者：
Premsuriyanunt, Papawarin
中科院分区：
文献类型：
--
作者：
Chompu-inwai, Rungchat;Jaimjit, Benyaporn;Premsuriyanunt, Papawarin
对于中小型企业来说，使用标准化和可持续的方法制造产品至关重要。这里的案例研究公司是一家木制品制造商，对其生产过程的分析表明，所使用的木材原材料中近 70% 都以木片、锯末、边角料和缺陷的形式被浪费。因此，本研究的目的是将物料流成本核算 (MFCA) 和实验设计 (DOE) 概念应用于案例研究公司，以减少材料消耗并最大限度地减少浪费。研究方法分为两个主要部分。第一部分采用MFCA概念来分析生产过程中由于资源使用而导致的低效率以及造成这种低效率的原因。在第二部分中，研究了减少这些低效率的可用机会。美国能源部的概念用于提高木材原材料的使用效率，通过全面的析因实验来找到最佳的切割设置，从而减少损坏。研究了三个因素并进行了方差分析（ANOVA）。实验结果随后被付诸实践，使切割过程中的木质材料损失减少，占所用木质材料总量的比例从大约 69% 减少到 54%。总之，应用 MFCA 和 DOE 有助于提高产品质量，减少案例研究公司生产过程对环境的不利影响，从而节省成本并提高竞争力。 (C) 2014 Elsevier Ltd. 保留所有权利。
It is essential for small and medium-sized enterprises to manufacture products using standardized and sustainable methods. The case study company here is a wood products manufacturer, and an analysis of its production process revealed that almost 70% of the wood raw materials used is wasted in the form of chippings, sawdust, off-cuts and defects. The objective of this research study was therefore to apply the Material Flow Cost Accounting (MFCA) and Design of Experiments (DOE) concepts to the case study company, in order to reduce materials consumption and minimize waste. The research methodology was divided into two main parts. The first part employed the MFCA concept to analyze the inefficiencies incurred due to resource use within the production process, as well as the causes of such inefficiencies. In the second part, the opportunities available to reduce these inefficiencies were examined. The DOE concept was used to increase the efficiency of wood raw materials use, with a full factorial experiment used to find the optimal cutting settings, those creating less damage. Three factors were studied and an analysis of variance (ANOVA) was conducted. The results of the experiment have subsequently been put into practice, resulting in a reduction of wood materials losses in the cutting process, as a proportion of total wood materials used, from approximately 69 percent to 54 percent. In conclusion, applying MFCA and DOE helped both increase product quality and reduce the adverse environmental impacts of the case study company's production process, saving costs and improving its competitiveness. (C) 2014 Elsevier Ltd. All rights reserved.