Research On Cost Analysis And Control Of Sofa Frame Based On Lean Production Method

American sofas are increasingly welcomed by the market,which is both an opportunity and a challenge for the sofa manufacturers.As the market demand becomes more and more individualized,many varieties and small batches will become the main production mode.How sofa manufacturers change from the original high-volume production methods,adjust production,and adapt to the market has become a matter of concern and consideration.The lean production method,since Toyota's introduction into China,set off an upsurge of application in various industries and fields.Scholars of various specialties have used their respective advantages to dig deeper into the application possibilities of lean production in various industries.The transformation of multi-variety,small-batch production model and the demand of solid wood furniture market is exactly the same,which provides the possibility for the application of lean production methods in the production of solid wood furniture.Mass customization has become a trend,and the low degree of standardization and long lead times have been associated with the general problems of solid wood furniture companies.This paper selects the American sofa frame as the research object,through observing and analyzing its production status,combining with the lean production method theory,finds out the feasibility of the lean production method in sofa production cost control.First,through the observation and recording of the sofa frame production process,the material cost,labor cost,and manufacturing cost were separately measured and analyzed.The material cost is mainly determined by the part size and the material-opening method.The labor cost is calculated by the method of calculating the working hours.Outgoing,manufacturing costs are calculated by measuring the energy loss of the equipment.At the same time,through the use of factor analysis method to analyze the various factors affecting production costs,using correlation analysis method to analyze the correlation coefficient between the material cost and price,size,and batch;Second,use the value stream tool to evaluate the production status.And analysis,through the drawing of the value-chart flow chart,find out the problems in the production process,and clear the direction for controlling and reducing the cost;finally improve the production status from the three aspects of layout adjustment,equipment improvement and action specification.The results show that:With the improvement,there will be a certain reduction in production man-hours,and the goal of controlling and reducing costs and the lead-time for delivery will be basically achieved.The main research results are:(1)Material costs are affected by price,batch size,part size,and batching methods.The relationship between material cost and batch and size is:Y=0.000195X2+16.949.11X3-895.3956.The fitting coefficient R2=0.95141,which is close to 1,and the fitting degree is better.The correlation coefficient of material price,component batch,component size and material cost are 0.520842,0.663307,and 0.732658.It indicates that the three factors are all mediumly related to the material cost,when the other influencing factors are constant,the change of the component batch has the greatest influence on the change of the material cost,and the effect of the dimensional change is the second.The impact of price changes is the weakest.(2)Through accounting and analysis,it was found that the cost of selected sofa frame materials accounted for 29.72%,labor costs accounted for 39%,and equipment power consumption accounted for 31.28%.(3)Through the improvement of the unit production in the workshop,the transportation time is reduced by 42.85%,and the original construction period can be 24.15%.The improvement of the equipment and the adjustment of the operation make the utilization rate of the blanking process increase from 33.65%to 37.45%.and the total cycle time can be reduced by 10.15%.It can be seen that through the improvement of sofa frame production by lean tools,the goal of controlling labor costs can be achieved.The implementation and promotion of lean production methods can help furniture companies better adapt to the market environment.