| Résumé : |
Accounting teaches us that there are three main costs used to determine the manufactured cost of a product.
1. Direct labor
2. Direct material
3. Manufacturing overhead
If we are to make any meaningful attack on finishing costs in the tannery, all three have to be pursued. Historically speaking, labor and material have had the greatest consideration from manufacturing personnel. For the past five years, however, manufacturing overhead has risen at as fast a rate as the other two, if not even faster. Energy, insurance of all kinds, and the cost of inventory, or if you will, money, have jumped at a fantastic rate. These costs also must be considered and segregated in any plan to reduce finishing costs. They are just too expensive to ignore any more. In my approach to the subject I have decided not to concentrate on what I consider the abvious economies that can be achieved in the finishing department. I refer to the use of heat exchangers, insulation, ect. Many of you have already instituted programs to turn off driers during breaks, turn off lights during lunch breaks, and things of this nature. I believe these are excellent because they not only save money but they condition personnel to think in terms of energy. My proposals for saving maney will be a lot more challenging and will provoke some controversy in certain instances. I will not try to list the points in their order of importance because that would vary from tanner to tanner depending on the type of leather being made, cost of labor, financial position, ect. |
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How to reduce finishing costs today in JOURNAL OF THE AMERICAN LEATHER CHEMISTS ASSOCIATION (JALCA), Vol. LXXV (Année 1980)
