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MATERIAL EUR LABOUR EUR/hour STORING

Material 1 10 Cutting 10 Store


Material 2 10 Turning 15 Intermediate
Material 3 10 Drilling 12 Machines
Material 4 10 Deburring 10
Material 5 10 Inspection 20
Material 6 10 Rework 12
Material 7 10
Material 8 10 Transport 15
EUR/m2xday Shift
1 1
1 2
1 3
Days/week 5
6

weekend
Material (EUR) 10
Box: m2 1.5

OPERATION VA NVA PROB. TOTAL


Hours

Material
Transport store to cutting 0.25 0.25 0.25
Storage cutting 4 4 4.25
Cutting 1 1 5.25
Storage cutting 4 4 9.25
Transport to turning 0.25 0.25 9.5
Storage turning 4 4 13.5
Turning 2 2 15.5
Storage turning 2 2 17.5
Transport to drilling 0.25 0.25 17.8
Storage drilling 4 4 21.8
Drilling 1 1 22.8
Storage drilling 2 2 24.8
Transport to deburring 0.25 0.25 25
Storage to deburring 2 2 27
Deburring 0.5 0.5 27.5
Storage deburring 2 2 29.5
Transport to inspection 0.25 0.25 29.8
Storage inspection 4 4 33.8
Inspection 1 1 34.8
Storage inspection 2 2 36.8
Transport to rework 0.25 0.25 37
Storage rework 4 4 41
15 % rework 0.15 2 2 43
Storage rework 2 2 45
Transport to inspection 0.25 0.25 45.3
Storage inspection 2 2 47.3
Inspection 0.5 0.5 47.8
Storage 85% during Rework 0.85
Storage inspection 4 4 51.8
Transport to store 0.25 0.25 52

52
4.5 33.5 14 52
COST WIP

10 65
3.75 13.75 24 89
6 19.75 39 128
10 29.75 60 188
6 35.75 35 223
3.75 39.5 20 243
6 45.5 32 275
30 75.5 144 419
3 78.5 14 433
3.75 82.25 16 449
6 88.25 26 475
12 100.25 45 520
3 103.25 11 531
3.75 107 13 544
3 110 10 554
5 115 16 570
3 118 9 579
3.75 121.75 11 589
6 127.75 17 606
20 147.75 46 652
3 150.75 6 658
3.75 154.5 7 665
6 160.5 11 677
3.6 164.1 5 682
3 167.1 3 685
3.75 170.85 3 688
3 173.85 3 691
10 183.85 6 697
16.58 200.425 9 705
6 206.425 3 709
3.75 210.175 0 709

709
13.63 WIP average
210.175

COST
Material (EUR) 10
Box: m2 1.5

OPERATION VA NVA PROB. TOTAL


Hours

Material
Transport store to cutting 0.25 0.25 0.25
Storage cutting 4 4 4.25
Cutting 1 1 5.25
Storage cutting 4 4 9.25
Transport to turning 0.25 0.25 9.5
Storage turning 4 4 13.5
Turning 2 2 15.5
Storage turning 2 2 17.5
Transport to drilling 0.25 0.25 17.8
Storage drilling 4 4 21.8
Drilling 0 21.8
0 21.8
0 21.8
0 21.8
Deburring 0.5 0.5 22.3
Storage deburring 2 2 24.3
Transport to inspection 0.25 0.25 24.5
Storage inspection 4 4 28.5
Inspection 1 1 29.5
Storage inspection 2 2 31.5
Transport to rework 0.25 0.25 31.8
Storage rework 4 4 35.8
15 % rework 0.15 2 2 37.8
Storage rework 2 2 39.8
Transport to inspection 0.25 0.25 40
Storage inspection 2 2 42
Inspection 0.5 0.5 42.5
Storage 85% during Rework 0.85
Storage inspection 4 4 46.5
Transport to store 0.25 0.25 46.8

46.75
3.5 29.25 14 46.75
COST

10 58.4375
3.75 13.75 22 80
6 19.75 35 115
10 29.75 53 168
6 35.75 31 199
3.75 39.5 18 217
6 45.5 28 245
30 75.5 125 370
3 78.5 12 381
3.75 82.25 14 395
6 88.25 22 417
0 88.25 0 417
0 88.25 0 417
0 88.25 0 417
0 88.25 0 417
5 93.25 16 432
3 96.25 9 442
3.75 100 11 452
6 106 17 469
20 126 46 515
3 129 6 521
3.75 132.75 7 528
6 138.75 11 539
3.6 142.35 5 544
3 145.35 3 548
3.75 149.1 3 551
3 152.1 3 554
10 162.1 6 559
16.58 178.675 9 568
6 184.675 3 571
3.75 188.425 0 572

572
12.23 WIP average
188.425

COST
Material (EUR) 10
Box: m2 1.5

OPERATION VA NVA PROB. TOTAL


Hours

Material
Transport store to cutting 0.25 0.25 0.25
Storage cutting 4 4 4.25
Cutting 1 1 5.25
Storage cutting 4 4 9.25
Transport to turning 0.25 0.25 9.5
Storage turning 4 4 13.5
Turning 2 2 15.5
Storage turning 2 2 17.5
Transport to drilling 0.25 0.25 17.8
Storage drilling 4 4 21.8
Drilling 1 1 22.8
Storage drilling 2 2 24.8
Transport to deburring 0.25 0.25 25
Storage to deburring 2 2 27
Deburring 0.5 0.5 27.5
Storage deburring 2 2 29.5
Transport to inspection 0.25 0.25 29.8
Storage inspection 4 4 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
0 33.8
Inspection 0.5 0.5 34.3
Storage 85% during Rework 0.85
Storage inspection 4 4 38.3
Transport to store 0.25 0.25 38.5

38.5
4.5 33.5 0.5 38.5
COST

10 48.125
3.75 13.75 18 66
6 19.75 29 95
10 29.75 43 138
6 35.75 25 163
3.75 39.5 14 176
6 45.5 22 198
30 75.5 94 292
3 78.5 9 300
3.75 82.25 10 310
6 88.25 16 326
12 100.25 25 351
3 103.25 6 357
3.75 107 6 363
3 110 5 368
5 115 7 376
3 118 4 380
3.75 121.75 4 384
6 127.75 7 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
0 127.75 0 390
10 137.75 6 396
0.64 138.388 0 397
6 144.388 3 400
3.75 148.138 0 400

400
10.39 WIP average
148.1375

COST

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