[Craftsman Cuts Column] What happens when we integrate from the perspective of production resources and production activity resources?

Key points for solving business challenges in assembly processing manufacturing! Explained using a matrix cost table.

This column is the second installment of "Series 3: Improving Profitability," where experts provide insights. In the previous installment, we raised three issues regarding the drawbacks of using material purchase costs as a benchmark for cost calculation. This time, we will discuss what happens when we integrate the purchasing perspective cost of production resources with the production activity perspective cost. For detailed content, please refer to the related links. [Content Overview] ■ Cost of processing activities (cost on the horizontal axis) ■ Collection of processing activity time and production performance ■ Reasons why production activity cost calculation has not been widely adopted until today ■ Collection of production resource purchasing costs (traditional cost calculation) *For detailed information about the column, please refer to the related links. Feel free to contact us for more information.

Production Management System