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[Data] Cost Calculation and Break-Even Point

For those starting to study accounting while working in the manufacturing industry! Here are some tips on cost classification and handling expenses.

In the manufacturing industry, various technical terms related to product cost management come up. Fixed costs, variable costs, direct costs, indirect costs, marginal profit, break-even point... "I have looked up the definitions of each term and have a general understanding, but I have not yet reached a systematic understanding of how they relate to each other." I created this document in the hope that it will be of some help to those individuals. [Contents] ■ Introduction ■ Classification of Costs ■ Important Points on Cost Handling ■ Break-even Point and Profit Planning *For more details, please refer to the PDF document or feel free to contact us.

Company：松井製作所
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[Material] How to Create Comfortable Air (Basics of Air Conditioning Design) Free Download

How are the temperature and humidity of the air produced by an air conditioner determined? Let me explain the basics!

Air conditioning units are installed in various places such as your home, workplace, and inside stations and buildings. When the air conditioning is in cooling mode, cold air flows out, and when it is in heating mode, warm air flows out. But what specific temperatures and humidity levels are present in the air that comes out? Additionally, what is the reasoning behind determining those levels? In this document, I would like to briefly explore how to create comfortable air using a tool called the "psychrometric chart." *This document has been created with the aim of providing a simple explanation. For more detailed information, please refer to commercially available books and other resources.*

Company：松井製作所
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[Data] Calculation Principle of Flatness (Free DL)

How is 'flatness' specifically calculated? I will explain the meaning of the formula!

In this document, I would like to outline the calculation method for "flatness," which is a type of geometric tolerance. Rather than following specific formulas, I aimed to emphasize the "meaning of the formulas" and what the calculations aim to achieve. *This document has been created with the intention of being as simple as possible. For detailed explanations, please refer to commercially available books and other resources.

Company：松井製作所
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[Data] Management Accounting for Business Decisions ~ Case 3: Should We Sell Intermediate Goods? ~

I will explain the points to keep in mind in order to effectively use accounting figures for management decisions!

It is often said that 'business should be considered in terms of numbers.' When it comes to management decisions, the first numbers that come to mind are the financial figures used in accounting (such as sales, manufacturing costs, and gross profit). It would be great if we could make the right decisions using these numbers, but if we misuse them, we can end up making unexpected mistakes. In this document, I would like to introduce and explain the 'traps of easily misinterpreted numbers.'

Company：松井製作所
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[Material] Basic Series of Geometric Tolerances 12 - Circumference and Total Runout - (Free Download)

"What is 'circumferential deviation and total deviation'?" This is a document that also mentions usage examples and measurement methods!

When performing turning or milling operations, traces of the cutting tool may remain on the workpiece, and due to the effects of distortion or deflection during processing, there may be some deviation from the ideal shape. Geometric tolerances are used to indicate how much deviation is acceptable between the ideal shape and the actual shape. By understanding geometric tolerances, one can discern the designer's intentions behind the drawings. It also clarifies how to establish reference points and conduct processing or inspection. This document explains a type of geometric tolerance known as "circular runout and total runout." It will cover not only the definitions but also the situations in which they are used, as well as the measurement methods.

Company：松井製作所
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[Video Material] What is Geometric Tolerance Flatness? A 5-Minute Explanation of the Basics!

"What is flatness?" I will answer that!

This video explains the basics of "flatness," a type of geometric tolerance. - I want to know the definition of flatness. - When is it specified? - How is it used on drawings? - What are the precautions when using it? We will answer these questions!

Company：松井製作所
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[Video Material] What is Geometric Tolerance and Inclination? Explanation of the Basics!

"What is the degree of inclination?" I will answer that!

This video explains the basics of "slope," a type of geometric tolerance. - I want to know the definition of slope. - When is it indicated? - How is it used on drawings? - What are the points to be careful about when using it? We will answer these questions!

Company：松井製作所
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[Video Material] Quality Control Scatter Diagram Explained with Examples!

"What is a scatter plot?" "How do you create one specifically?" In this video, we will explain the basics of scatter plots!

"What is a scatter plot?" "How do you create one specifically?" In this video, we will explain the basics of scatter plots! When you start studying quality control, you will come across something called the "7 QC tools." These include check sheets, Pareto charts, cause-and-effect diagrams, graphs, scatter plots, histograms, and stratification. In this video, we will explain what a scatter plot, one of the 7 QC tools, is, along with specific methods for creating and using it!

Company：松井製作所
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[Video Material] Management Decision: Which Product Should Be Produced? Explained Using Numbers!

I will answer the question, 'Which product should we produce?'

Isn't there a sense of uncertainty about how factory operations are actually connected to profits? In this video, we will explain the relationship between operations and profits through an example of whether to produce Product A or Product B, given the limited production capacity of the factory.

Company：松井製作所
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[Video Material] Specific Methods for Current Situation Analysis! A List of Inventory Amounts and Inventory Turnover Periods

I will answer the question, "What is the method for analyzing the current state of inventory?"

The inventory amount is not decreasing easily. On the other hand, there are products that are always in short supply. When managing inventory, the challenges never end. What kind of mindset should one have when conducting inventory management in the manufacturing industry? In this video, we will explain how to analyze the current state of inventory based on the inventory amount and inventory turnover period as a fundamental aspect of inventory management!

Company：松井製作所
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[Video Material] Why Can't We Communicate? Let's Understand Each Other's Values.

I will answer the question, 'Why can't we communicate?'

If you sometimes feel that "I don't quite get along with this person" or "It's hard to understand what they're thinking" at work, please take a look at this! In this video, we explain how to understand the values and thoughts of others using psychological concepts. We provide specific examples, so feel free to watch! Because our thoughts and types differ, when our strengths align, it can create great power. I believe the ideas in this video can serve as a means to build relationships where we can acknowledge each other. If you're struggling with workplace relationships, please check it out!

Company：松井製作所
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[Video Material] Dealing with a Strict Boss

"How to deal with a strict boss?" I will answer that!

Have you ever struggled with communication in the workplace? In this video, I will talk about how to deal with a "strict boss." I will explain it structurally using psychological concepts!

Company：松井製作所
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[Video Material] How to Deal with a Kind but Overly Involved Boss

How to deal with a kind but meddlesome boss?

Have you ever struggled with communication at work? In this video, I will talk about how to deal with a "kind but meddlesome boss." I will explain it structurally using psychological concepts!

Company：松井製作所
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[Video Material] How to Deal with a Cool and Logical but Slightly Unapproachable Boss

I will answer the question, 'How to deal with a boss who is always cool and logical but a bit hard to approach?'

Have you ever struggled with communication in the workplace? In this video, I will talk about how to deal with a "cool and logical but somewhat unapproachable boss." I will explain it structurally using psychological concepts!

Company：松井製作所
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[Video Material] How to Deal with a Mild-Mannered, Affectionate but Laissez-Faire Boss

How to deal with a mild-mannered, likable but laissez-faire boss?

Have you ever struggled with communication in the workplace? In this video, I will talk about how to deal with a "gentle and likable but hands-off boss." I will explain it structurally using psychological concepts!

Company：松井製作所
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[Video Material] How to deal with a boss who is cheerful and likes jokes, but seems somewhat unreliable.

I will answer the question: 'How to deal with a boss who is cheerful and loves jokes, but seems somewhat unreliable?'

Have you ever struggled with communication in the workplace? In this video, I will discuss how to deal with a "cheerful and joking but somewhat unreliable boss." I will explain it structurally using psychological concepts!

Company：松井製作所
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[Video Material] How to Deal with a Kind and Caring, but Overprotective and Meddlesome Colleague

I will answer the question: How to deal with a kind and caring colleague who is a bit overprotective and meddlesome?

Have you ever struggled with communication in the workplace? In this video, I will talk about how to deal with a "kind and caring but a bit overprotective and meddlesome colleague." I will explain it structurally using psychological concepts!

Company：松井製作所
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What is brazing?

I will answer the question, 'What is brazing?'

Have you ever wondered, "What is brazing?" while researching processing techniques? In this video, we will explain the principles and characteristics of brazing, examples of improvements, and key points for selecting processing destinations. This video has been created with the aim of being as easy to understand as possible for those learning about brazing for the first time.

Company：松井製作所
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[Video Material] Responding to Subordinates Who Are Logical but Difficult to Understand

I will answer the question: How to deal with a subordinate who is cool and logical, but difficult to understand what they are thinking?

Have you ever struggled with communication in the workplace? In this video, I will discuss how to deal with "subordinates who are cool and logical but difficult to read." I will explain it structurally using psychological concepts!

Company：松井製作所
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[Video Material] Value-Added Work and Non-Value-Added Work (Work Efficiency Improvement)

"What are some specific methods for improving work efficiency?" I will answer that!

"I want to improve production efficiency and achieve results even within a limited time. However, I don't know how to think about it specifically." Do you have such concerns in workplaces like offices or factories? In this video, we will explain the concept of "value-added work and non-value-added work." In a series of tasks, which parts are generating value and which parts are not? Once you organize these, you may see things more clearly.

Company：松井製作所
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[Video Material] Variables and Constants (Work Efficiency Improvement)

"What are some specific methods for improving work efficiency?" I will answer that!

"Want to improve production efficiency and achieve results even within a limited time? But I don't know how to think about it concretely." Do you have such concerns in workplaces like offices or factories? In this video, we will explain the concept of "variables and constants." The terms "variables" and "constants" may be familiar from mathematics, but here we define "variables: things that can be changed by one's own efforts" and "constants: things that cannot be changed by one's own efforts." How can we apply this concept of "variables" and "constants" to work? Please watch the video for more details.

Company：松井製作所
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[Video Material] How to Expand Your Perspective 1 (Individual/Organization × Internal/External Matrix)

Even though I'm trying hard, nothing changes... Maybe I can find a solution by broadening my perspective?!

When you work at a company, you often collaborate with various people. In that context, have you ever struggled with situations like, "I thought I was doing the right thing, but it didn't go well because my understanding was misaligned with my boss or people from other departments..." or "When trying to decide on a policy within the team, for some reason, we couldn't come to a consensus, and it ended up being an ambiguous conclusion..."? These issues may arise from a narrow perspective. In this video, I will introduce one specific method for broadening your perspective: the [Individual/Organization × Internal/External Matrix]. - You can only judge things within the scope of your own experiences and values. - You can only come up with partial solutions. - You overlook other people's viewpoints. If you are struggling with such issues, I encourage you to take a moment to stop and try the method explained in this video.

Company：松井製作所
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[Video Material] How to Expand Your Perspective 2 (Concrete/Abstract × Flow/Stock)

Even though I'm trying hard, nothing changes... Maybe it can be solved by broadening my perspective?!

When you work at a company, you often find yourself working with various people. In that context, have you ever struggled with feelings like "I'm so caught up in my current tasks that I can't really feel my growth..." or "I'm working hard, but for some reason, I'm not seeing any results..."? These issues may stem from a narrow perspective. In this video, I will introduce one specific method for broadening your perspective: the 【Concrete/Abstract × Flow/Stock Matrix】. - You can only think within the limits of your past experiences and established values. - You often find yourself going in circles. - You have difficulty coming up with good solutions. If you are facing such challenges, I encourage you to take a moment to pause and try the method being explained this time.

Company：松井製作所
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[Video Material] NC Lathe? Machining? Making Processing Decisions Without Confusion on Site

Have you ever struggled with whether to use an NC lathe or a machining center for processing on the cutting machining site?

Have you ever struggled with whether to use an NC lathe or a machining center for processing on the cutting machining site? In this video, we will introduce some helpful ways of thinking.

Company：松井製作所
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Learn the basics of manufacturing through videos!!

A training channel for the manufacturing industry that can be used for onboarding new employees!

In the manufacturing industry, have you ever experienced situations like "there's a labor shortage, but when a newcomer arrives, there's no time to teach them" or "I don't know where to start teaching"? The "Matsui Manufacturing Channel," focused on manufacturing education, covers a wide range of topics, including specialized knowledge such as NC lathe programming and geometric tolerances like flatness, as well as concepts in quality control, inventory management, workplace communication, and attitudes towards work. 【Target Audience】 - Newcomers - Those who have recently changed departments or positions - Those who have recently become supervisors and need to manage areas outside their expertise Some videos are equipped with subtitles in the following foreign languages, and we hope that individuals with specific skills or trainees will find them useful. 【Subtitle Languages (for some videos)】 English, Chinese, Vietnamese, Burmese, Thai, Nepali, Hindi, Bengali

Company：松井製作所
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[Video Material] Is Inventory an Asset? Waste?

I will answer the questions: 'How does this work affect the company's profits?' and 'How are factory operations connected to accounting?'

Do you ever wonder while working in the factory, "How does this task impact the company's profits?" or "How are factory operations connected to accounting?" In this video, we will explain the connection between accounting and the factory floor. Is inventory an asset or a waste? Let's visualize this through specific examples.

Company：松井製作所
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Stack valve

It is a compact multi-functional multi-way valve that can freely operate complex and diverse hydraulic circuits.

**Features** 1. Compact multi-channel valve It can be customized from 1 to 10 channels according to the number of actuators required. Various combinations of functions are also possible. 2. Reliable and easy operation The movement of the spool is very smooth and precise. Additionally, notching allows for inching operation. 3. Built-in load check valve for each block 4. Integration of auxiliary valves is possible Depending on the application, overload relief valves, suction valves, and overload relief suction valves can be installed on the cylinder ports.

Company：広和機工本社
Price：Other

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Fujiwara Co., Ltd. - Business Introduction

High quality and short delivery time! We meet your needs with mold making that combines strength and aesthetics.

At Fujiwara Co., Ltd., we manufacture cores using the shell mold casting method, responding to your needs through the production of core molds used in various applications such as hydraulic valve products for construction machinery, Shinkansen (bullet trains), agricultural equipment, and medical devices. Shell mold casting offers high dimensional accuracy and ease of mold production compared to conventional sand casting, making it suitable for mass production and cost reduction of castings with the same shape. By ensuring a consistent production process for molds and cores, we create more advanced and high-quality products, so please feel free to consult us with your requests. 【Features】 ■ Technology recognized by customers and other companies in the same industry ■ Molding with strength and aesthetic appeal ■ Years of experience and ingenuity ■ More efficient manufacturing through integrated production of molds and cores *For more details, please download the PDF or feel free to contact us.

Company：藤原本社・工場
Price：Other

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Stainless Steel "Hygienic Butterfly Valve"

PTFE used! A butterfly valve that allows for a wide selection of sheets suitable for various applications.

The "Hygienic Butterfly Valve" is a valve that can be used in a wide range of industries, including chemicals, food, beverages, cosmetics, pharmaceuticals, and brewing. The seat features a special grooved shape that minimizes wear and ensures a long lifespan. In addition, we offer a rich lineup of other types, including automatic types, shut-off valves, and sequence valves. 【Features】 ■ Stainless steel solid body and solid disc SUS316L (standard) ■ Excellent corrosion resistance ■ Compatible with plain connections, threaded connections, and others (optional) ■ Can be equipped with manual, pneumatic, or electric actuators ■ All seats comply with FDA/food sanitation laws *For more details, please download the PDF or contact us.

Company：フジトク本社営業部
Price：Other

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Hydraulic Equipment Selector Valve (Solenoid Valve Type) 'CSV1000'

Piping can be simplified! A manually operated selector valve with excellent cost performance.

The "CSV1000" is an electromagnetic valve based on the manual valve "CSV1000M." It operates the solenoid using a 12V or 24V power supply, switching the direction of oil flow. It is a compact and lightweight 2-position 6-port valve used for remote operation of one switching valve for two cylinders. Additionally, since the valve can be installed close to the cylinder, the piping becomes simpler. 【Features】 ■ Electromagnetic valve based on the manual valve "CSV1000M" ■ Allows for remote operation, enabling the valve to be placed near the cylinder ■ A wide variety of operation switches are available ■ Compact and lightweight 2-position 6-port valve *For more details, please refer to the PDF materials or feel free to contact us.

Company：三陽機器本社
Price：Other

Hydraulic Equipment
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valve Product List and Ranking from 567 Manufacturers, Suppliers and Companies | IPROS GMS

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