Öz
Geleneksel üretim sistemleri, günümüz müşterilerinin ihtiyacını karşılayamamış, buna bağlı olarak da yeni yöntemler geliştirilmiştir. Yalın üretim de bu yöntemlerden biridir. Fakat yalın üretim, montaj hattı ve sonrasındaki israfları ortadan kaldırırken, başlangıçta ürünün tasarım aşamasındaki israflara müdahale edememektedir. İşte bu noktada; karşımıza bir mühendislik uygulaması olan “Üretim ve Montaj İçin Tasarlama (DFMA)” çıkmaktadır. DFMA’nın uygulama pratiği, bir ürün tasarımındaki israfları veya verimsizliği tanımlamak, ölçmek ve ortadan kaldırmaktır. Bu kapsamda çalışmada, DFMA uygulamasının sağladığı ancak finansal olarak ifade edilemeyen faydaların yalın muhasebe aracı olan “Skor Tablosu (Box Score)” aracılığıyla gösterilmesi amaçlanmıştır. DFMA yönteminin gerçek finansal yararlarının, skor tablosu ile ölçülebilmesine ilişkin bir örnek olay ele alınmıştır. Sonuç olarak; DFMA yönteminin, işletmelere sağlayacağı faydaların finansal olarak analiz edilebilmesinde skor tablosunun uygun bir araç olarak kullanılabildiği görülmüştür.
Anahtar Kelimeler
Kaynakça
- Ashley, S. 1995. “Cutting Costs and Time with DFMA”, Mechanical Engineering, March, s.74-77.
- Balcı, B.R. 2011. Yalın Finansal Muhasebe, İzmir: Altın Nokta Basım Yayım Dağıtım.
- Bogue, R. 2012. “Design for Manufacture and Assembly: Background, Capabilities and Applications”, Assembly Automation, 32(2), s.112-118.
- Boothroyd, G., Dewhurst, P. ve Knight, W.A. 2010. Product Design for Manufacture and Assembly, Third Edition, CRC Press, Taylor Francis Group
- Deloitte. 2019. Save to Transform As A Catalyst For Embracing Digital Disruption- Deloitte's Second Biennial Global Cost Survey. Deloitte.
- Dewhurst, N.P. 2011. “Product Design: Design First, Lean Second. Assembly, 54, s.62-68. Gao, S., Jin, R. ve Lu, W. (2019). “Design for Manufacture and Assembly in Construction: A Review”. Building Research & Information, DOI: 10.1080/09613218.2019.1660608
- George, B., Mistry, P.M. ve Sheth, S. M. Study and Scope of DFMA and GD&T in Manufacturing Process: A Case Study on Dual Plate Check Valve. 7th International Conference on Advanced Computing and Communication Technologies - ICACCT 2013.
- Kalyun, M. ve Wodajo, T. 2012. “Application of a Design Method for Manufacture and Assembly”. Master of Science Thesis in the Master’s Programme Design and Construction Project Management Department of Civil and Environmental Engineering, Division of Structural Engineering Steel and Timber Structures, Chalmers Universıty Of Technology Göteborg, Sweden 2012.
- Katko, N. 2013. “Measuring the Financial Benefits of DFMA Using the Lean Acconting Box Score” (ftp://ftp.dfma.com/2013pdf/Katko.pdf) Erişim Tarihi:15.01.2020
- Katko, N. 2014. Yalın CFO, Yalın Yönetim Sisteminin Mimarisi, Çeviren: Tunç Sancı, Optimist Kitap, Optimist Yayın No:379, İstanbul.
- Köse, T. ve Ağdeniz, Ş. 2019. “Yalın Yönetim Muhasebesi Aracı Olarak Skor Tablosu”, XI.International Congress on Social Sciences, China to Adriatic, 8-10 Kasım 2019, Bursa.
- Maskell, B., Baggaley, B. ve Grasso, L., (2011). Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition, New York:CRC Press.
- More, N.K., Buktar, R.B., Ali, S.M. ve Samant, S. 2015. “Design for Manufacture and Assembly (DFMA) Analysis of Burring Tool Assembly”, International Journal of Engineering and Technology”, 2(6), s.843-849. Pirasteh, R.M. - Fox, R. E. 2010. Profitability With No Boundaries: Optimizing TOC and Lean-Six Sigma, ASQ Quality Press, USA.
- Pranav, N.C.D., Warrier, V. ve Jayakrishnan, V. 2017. “Redesigning of Shopping Cart for Cost Reduction Using DFMA”. MATEC Web of Conferences 95. DOI: 10.1051/matecconf/20179510003
- Scohonberger, R.J. 2013. “DFMA- A Lean Potent Methogology”, Assembly, April, s.48-51.
- Spector, R.E. 2006. “How Constraints Management Enhances Lean and Six Sigma”, Supply Chain Management Review, Jan/Feb, 10, 1, s. 42-47.
- Tımár, I., Borbély, T., Lısztes, I.ve Horváth, P. 2010. “Cost Calculations with Method of Design for Manufacture and Assembly (DFMA)”, Fascicle of Management and Technological Engineering, Volume IX (XIX), s.4288-4292.
- Vranson, D. M. 2011. “DFMA vs. Lean”, Assembly, January, s.64-67.
- Yalın Kavramlar Sözlüğü. 2016. Optimist Kitap, Optimist Yayın No:247, İstanbul.
Öz
Traditional production systems could not meet the needs of today's customers, and new methods were developed accordingly. Lean manufacturing is one of these methods. However, while lean manufacturing eliminates waste in the assembly line and beyond, it cannot interfere with the waste in the design phase of the product at the beginning. Here at this point; we have an engineering application, “Designing for Production and Assembly (DFMA). DFMA's implementation practice is to identify, measure and eliminate waste or inefficiency in a product design. In this context, the aim of the study is to show the benefits provided by the DFMA, but which cannot be expressed financially, through the Box Score, which is a lean accounting tool. A case study on how the real financial benefits of the DFMA method can be measured with the box score is discussed. As a result; it has been seen that the box score can be used as a suitable tool for financial analysis of the benefits that the DFMA method will provide to businesses.
Anahtar Kelimeler
Kaynakça
- Ashley, S. 1995. “Cutting Costs and Time with DFMA”, Mechanical Engineering, March, s.74-77.
- Balcı, B.R. 2011. Yalın Finansal Muhasebe, İzmir: Altın Nokta Basım Yayım Dağıtım.
- Bogue, R. 2012. “Design for Manufacture and Assembly: Background, Capabilities and Applications”, Assembly Automation, 32(2), s.112-118.
- Boothroyd, G., Dewhurst, P. ve Knight, W.A. 2010. Product Design for Manufacture and Assembly, Third Edition, CRC Press, Taylor Francis Group
- Deloitte. 2019. Save to Transform As A Catalyst For Embracing Digital Disruption- Deloitte's Second Biennial Global Cost Survey. Deloitte.
- Dewhurst, N.P. 2011. “Product Design: Design First, Lean Second. Assembly, 54, s.62-68. Gao, S., Jin, R. ve Lu, W. (2019). “Design for Manufacture and Assembly in Construction: A Review”. Building Research & Information, DOI: 10.1080/09613218.2019.1660608
- George, B., Mistry, P.M. ve Sheth, S. M. Study and Scope of DFMA and GD&T in Manufacturing Process: A Case Study on Dual Plate Check Valve. 7th International Conference on Advanced Computing and Communication Technologies - ICACCT 2013.
- Kalyun, M. ve Wodajo, T. 2012. “Application of a Design Method for Manufacture and Assembly”. Master of Science Thesis in the Master’s Programme Design and Construction Project Management Department of Civil and Environmental Engineering, Division of Structural Engineering Steel and Timber Structures, Chalmers Universıty Of Technology Göteborg, Sweden 2012.
- Katko, N. 2013. “Measuring the Financial Benefits of DFMA Using the Lean Acconting Box Score” (ftp://ftp.dfma.com/2013pdf/Katko.pdf) Erişim Tarihi:15.01.2020
- Katko, N. 2014. Yalın CFO, Yalın Yönetim Sisteminin Mimarisi, Çeviren: Tunç Sancı, Optimist Kitap, Optimist Yayın No:379, İstanbul.
- Köse, T. ve Ağdeniz, Ş. 2019. “Yalın Yönetim Muhasebesi Aracı Olarak Skor Tablosu”, XI.International Congress on Social Sciences, China to Adriatic, 8-10 Kasım 2019, Bursa.
- Maskell, B., Baggaley, B. ve Grasso, L., (2011). Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition, New York:CRC Press.
- More, N.K., Buktar, R.B., Ali, S.M. ve Samant, S. 2015. “Design for Manufacture and Assembly (DFMA) Analysis of Burring Tool Assembly”, International Journal of Engineering and Technology”, 2(6), s.843-849. Pirasteh, R.M. - Fox, R. E. 2010. Profitability With No Boundaries: Optimizing TOC and Lean-Six Sigma, ASQ Quality Press, USA.
- Pranav, N.C.D., Warrier, V. ve Jayakrishnan, V. 2017. “Redesigning of Shopping Cart for Cost Reduction Using DFMA”. MATEC Web of Conferences 95. DOI: 10.1051/matecconf/20179510003
- Scohonberger, R.J. 2013. “DFMA- A Lean Potent Methogology”, Assembly, April, s.48-51.
- Spector, R.E. 2006. “How Constraints Management Enhances Lean and Six Sigma”, Supply Chain Management Review, Jan/Feb, 10, 1, s. 42-47.
- Tımár, I., Borbély, T., Lısztes, I.ve Horváth, P. 2010. “Cost Calculations with Method of Design for Manufacture and Assembly (DFMA)”, Fascicle of Management and Technological Engineering, Volume IX (XIX), s.4288-4292.
- Vranson, D. M. 2011. “DFMA vs. Lean”, Assembly, January, s.64-67.
- Yalın Kavramlar Sözlüğü. 2016. Optimist Kitap, Optimist Yayın No:247, İstanbul.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Araştırma Makaleleri |
| Yazarlar | |
| Yayımlanma Tarihi | 9 Ocak 2021 |
| Gönderilme Tarihi | 8 Nisan 2020 |
| Kabul Tarihi | 27 Aralık 2020 |
| Yayımlandığı Sayı | Yıl 2021 Cilt: 20 Sayı: 62 |
