Tez Arşivi

Hakkımızda

Tez aramanızı kolaylaştıracak arama motoru. Yazar, danışman, başlık ve özete göre tezleri arayabilirsiniz.


İstanbul Teknik Üniversitesi / Fen Bilimleri Enstitüsü

Bir ilaç firmasında proses içi stok maliyet hesabı

calculation of work-in-process costs in a medicine company

Teze Git (tez.yok.gov.tr)

Bu tezin tam metni bu sitede bulunmamaktadır. Teze erişmek için tıklayın. Eğer tez bulunamazsa, YÖK Tez Merkezi tarama bölümünde 66650 tez numarasıyla arayabilirsiniz.

Özet:

ÖZET Bu çalışmanın yapılmasındaki amaç; üretim kavramını olabildiğince açarak, maksimum faydayı sağlayacak bir üretim sistemine kavuşmanın yollarını araştırmaktır. Üretim; makine, insan ve malzeme kullanımı yoluyla bir fiziksel varlığın yapımı veya bir hizmetin ortaya konulması olarak tanımlanabilir. Üretimin temel amacı, insan isteklerinin karşılanmasıdır. Üretim faaliyetleri, üretim fatörlerinin fiziksel, kimyasal, teknolojik ve ekonomik değişikliklere uğratılarak mamul haline getirilmesi amacıyla yürütülür ve yerine getirilirler. Çalışmanın birinci bölümü olan Giriş'te daha çok bu kavramlar anlatılmıştır. Bölüm 2'de; üretimin çeşitleri ile fonksiyonları ayrıntılı olarak bulunmaktadır. Üretilen mamulün miktarı ve çeşitliliğine göre: kuruluşların amaçlarına uygun olan üretim tipinin belirlenmesi önemlidir. Üretim yönetiminde, firmalar için, doğru üretim tipinin belirlenmesinin önemi ortadadır. Jl) retim yönetimi, mal ve hizmetlerin istenilen kalite standartlarında, istenilen zamanda ve en düşük maliyetle elde edebilmesi için gerekli karar alma ile ilgilenen bir işletme fonksiyonudur. Bu bölüm kapsamına giren üretim fonksiyonları ise, adım adım incelenerek verilmeye çalışılmıştır. Üretim maliyetleri ve bu maliyetlere etken faktörler ayrı ayrı bölüm 3'de incelenmiştir. Bölüm 4'de ise; stok kavramına geniş yer verilerek, üretim yönetimindeki önemli yeri vurgulanmaya çalışılmıştır. Stoklamanın maliyeti, stok kontrolü ve stok kontrol çeşitleri yine bu bölümün kapsamına dahildir. Son bölüm olan Bölüm 5'de ise; bu çalışmanın yapılmasında varılmak istenen nokta olan proses içi stok maliyeti hesabı üzerine, Deva İlaç Fabrikası'ndaki, draje üretimi verileri ile yapılmış bir uygulama yer almaktadır. VIII

Summary:

SUMMARY CALCULATION OF WORK-IN-PROCESS COSTS IN A MEDICINE COMPANY The aim of this study is to search for ways to achieve a production system which will sustain maximum benefit by widely explaining the "production" concept. This study consists of 5 chapters, which give an overall idea about production, its systems and stock. Production can be explained as the service or a physical mate..^ coming to existence by using labor and tools. The basic aim of production is to meet people demands. Production activities are implemented for receiving products by changing production factors physically, chemically, technologically & economically. The first chapter of this study is prepared on these concepts. In chapter 2; production types & functions are given in detail. In production management of firms, the importance of selecting the right type of production is obvious. Due to the manufactured items, quantity & variety, it's crucial for the firms to determine the production type which is appropriate to their targets. As the product variety decreases, production gets in a continous movement; otherwise production is prepared according to the order of the customer. Production types are: 1. Job shop production, 2. Batch production, IX3. Mass production, 4. Process production, Production management is a management function which is related to the determining process of getting the product or service in the preferred quality, time & with minimum cost. Each stage of production functions, relatively & obviously, needs a neat study. In such studies, production engineering is also a vital need. Engineering department executes, process machines, delivery tools, assistant tools, determining various equipment and selection points, designing production period and the analysis selection of production methods. In addition, quality control department, which is an important part of production functions, is a vital step in presenting the best. This department is responsible for quality standarts, acceptance examples, determining tools & graphics which will be used in supervision and audit studies during production and after production. In chapter 3, production costs and factors affecting these costs ^r- explained. Costs, simply, are the financial correspandence consumed materials or used services which are used for the company's production of products or services. Cost, is the multiplication of quantity or time with value. It's crucial to examine the affecting factors of production costs, because we have to determine the items that should be considered during cost decreasing studies. Selection of right factors would be useful in preparing new projects on cost reductions. The probable studies can be audit of labor, materials, general and administrative expenditures; unit, average and marjinal costs, productivity increase and analysis of value. In chapter 4, "stock" concept is explained deeply in detail Stocking and stock controlling are functions that include factors which a company should sensitively consider. The fundamental factor which this department should consider is stock costs. The important cost items here are setup costs, stocking costs, depreciation costs, delivery costs, material costs, labor costs, interests and taxes.In this chapter, the importance of stock control is emphasized and stock control methods are widely explained. In determining the stock control method, the importance of selection related to the firm's production targets is obvious. In studies about stock control, the selection of the right person is also important. Since the study needs patience, care and a neat working, the selection of a person who carries these characteristics is a must. In the last chapter, chapter 5; the calculation of work in process cost which shows to be the focal point of this study, is explained. When production & delivery have stages and lay in a long period, WIP becomes inevitable in the firm. These are vital for the company to operate the production period more decisive and with lower costs. During WIP stock costs calculations, raw material costs, labor & machine costs, and costs due to non-operational periods are considered. The costs due to the execution of WIP in firms can only be reflected ^ conscious and careful stock controls. In today's world, with ji. approach, zero stock is the target of all firms. However, the execution of this can't usually be possible because such studies need a long period and patience. Also in this chapter, an evaluation of pill productions studies and WIP costs regarding a medical factory can be seen. The most significant results of this study is, that the reason of high labor cost in the firm, consists of the non-productive periods during pill production. In reaching this result, time calculations have a significant role. The study of decreasing labor periods to minimum will certainly effect the costs. The control function in manufacturing includes both the regulation of individual processing and assembly operations, and the management of plant-level activities. Control at the process level involves the achievement of certain performance objectives by proper manipulation of the inputs to the process. Control at the plant level includes effective use of labor, maintenance of the equipment, moving materials in the factory, shipping products of good quality on schedule, and keeping XIplant operating costs at the minimum level possible. The manufacturing control function at the plant level represents the major point of intersection between the physical operations in the factory and the information-processing activities that occur in production. The information and documentation that constitute the desing of the product flow into the manufacturing planning function. The departments in the organization that perform manufacturing planning include manufacturing engineering, industrial engineering, and production planning and control. (The production planning and control department is usually involved with both manufacturing planning and manufacturing control. The authorization to produce the product must be translated into the master schedule or master production schedule. The master schedule is a listing of the products to be made, when they are to be delivered, and in what quantities. Units of months are generally used to specify the deliveries on the master schedule. Based on this schedule, the individual components and subassemblies that make up each product must be planned. Raw materials must be requisitioned, purchased parts must be ordered from suppliers, and all of these items must be planned so that they are available when needed. Manufacturing control is concerned with managing and controlling the physical operations in the factory to implement the manufacturing plans. The term capacity or plant capacity, is used to define the maximum rate of output that a plant (or other production facility) is able to produce under a given set of assumed operating conditions. It is closely related to production rate. The assumed operating conditions refer to the number of shifts per day (one, two, or three), number of days in the week (or month) that the plant operates, employment levels, whether or not overtime is included, and so on for continuous chemical production, the plant may be operated 24 h per day, 7 day per week. For an automobile asembly plant, capacity is typically defined as one shift, but with an allowance for overtime. Capacity for a production plant is usually measured in terms of the types of output produced by the plant. Work-in-process (WIP) is the amount of product currently located in the factory that is either being processed or is between processing operations. WIP is inventory that is in the state of being transformed from raw material to finished product. In the case of control of finished goods inventories we are oriented towards satisfying the needs oi our customers. In the context of in-process inventories, with respect to a particular manufacturing/processing department, the departments that XIIperform the succeeding operation become a customer. All goods or materials which have begun the transformation from the form in which they were purchased to the final end procuct are considered to be in-process. All of the considerations discussed under the other two inventory categories are applicable to in-process inventory considerations. However, the un-linking function deserves more elaboration. Keeping the set-up costs in view, the optimal production lot size and hence the in-process inventory can be so tdetermined that total annual incremental costs (set-up costs plus inventory carrying costs) are minimal. Considerations concerning in-process inventory are somewhat different in an assembly line operation. XIII