MAKE | Supply Chain Analytics

06

Manufacturing Cost Analysis

BOM optimization and cost efficiency

What Is It?

Manufacturing Cost Analysis examines and optimizes expenses associated with production, focusing on the Bill of Materials (BOM).

  • Raw materials costs - Direct material expenses
  • Component costs - Purchased parts and assemblies
  • Labor costs - Direct and indirect labor
  • Overhead allocation - Factory and operational expenses

The aim is to reduce costs while maintaining or enhancing product quality.

Business Objectives

Cost Reduction

Identifying opportunities to reduce direct and indirect costs associated with the BOM.

Resource Utilization

Optimizing use of materials and resources to minimize waste.

Process Improvement

Streamlining manufacturing processes for greater efficiency and cost savings.

The Bill of Materials (BOM)

"BOM Explosion refers to the extensive list of raw materials required to manufacture, design and fix a product or service."

Engineering BOM (EBOM)

Design-focused bill of materials from engineering perspective

Manufacturing BOM (MBOM)

Production-focused bill of materials for manufacturing

Using graphs for BOM querying can transform EBOM into MBOM efficiently.

Data Requirements

Data TypeDescription
Bill of MaterialsDetailed list of raw materials, components, and assemblies
Supplier InvoicesActual costs paid for materials and components
Labor RecordsLabor hours and rates for production
Manufacturing OverheadUtilities, depreciation, factory overhead
Market PricingCurrent market prices for benchmarking

Analytics Methods

Activity-Based Costing (ABC)

Allocate overhead to products based on actual resource consumption

Linear Regression

Understand how volume/material costs affect total cost

Pareto Analysis

Identify the "vital few" cost drivers (80/20 rule)

Multivariate Analysis

Understand complex relationships between cost factors

Key Performance Indicators

Cost of Goods Sold

Direct costs attributable to production

Gross Margin

Revenue minus COGS as % of revenue

ROI Raw Materials

Returns on materials used in production

Related Use Cases

All MAKE Cases

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