April 2021
Beginner to intermediate
280 pages
6h 41m
Japanese
Content preview from エンジニアが学ぶ生産管理システムの「知識」と「技術」
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
178
■
原価計算を生産管理システムで行う場合、BOMと MRP が必須
原価管理では、実際原価計算だけでなく、標準原価計算や見込原価計
算ができることが望ましく、その実現には生産BOMとMRPが構築され
ていることが重要です。
MRPにより、生産BOMの構造に従って所要量展開が行われ、製造指
図が発行される点は既に述べました。製造指図に従って、MESで製造
指示が出て統制的に製造が実行され、製造実績が集計されます。
MESから実績が上がると、生産管理システムに工程ごとに実績が渡
され、MRPとは逆の流れで発行された製造指図が消し込まれ、実際原
価がMRPの所要量展開とは逆の流れで積み上げ計算され、原価積算が
工程認識と指図構造、原価積算の
流れと直接費、間接費配賦
生 産 管 理 、製 造 、生 産 技 術 、原 価 管 理 の 各 部 門 で 協 力 し て 構 築 す る
5
-
3
BOM 所要量計算と指図 指図の消し込みと原価積算
製造実績
良品・不良品
製造実績
良品・不良品
製造実績
投入（消費）
製造実績
投入（消費）
製造実績
投入（消費）
製造実績
投入（消費）
製造指図製造指図
製造指図製造指図
製造指図
製造指図
購買指図
購買指図
製品A
検査工程
部品A1
組立工程
内作部品
A11
加工工程
購入部品X 購入部品Y
◆MRPを使用した原価計算の流れ
179
5
されます。
生産管理システムを使って原価計算する場合は、このようにBOMと
MRPが使われるのです。
■
事前準備としての工程認識と指図構造の定義
MRPで正確に原価積算する場合は ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.