production order
A production order in the production economy and production technique an in-house order for the production of a defined amount of a given item , a module or a product or product , the i. d. Usually issued to the relevant cost centers . It is triggered by the order of a consumer or customer ('customer order') or by an internal customer; this can also be an event such as B. falling below a reorder point for an in-house manufactured part
A distinction is made between primary and secondary production orders. Primary production orders (see also independent requirements ) relate to the end product. From these, the dependent requirements for the subassemblies and parts contained are determined in the requirements determination, from which the secondary production orders are created or the order quantity for orders to suppliers is generated. By canceling the secondary production orders, further production orders can be triggered. The creation of production orders in the branches of industry with complex products, such as the automotive industry , aircraft construction or mechanical engineering , is a multi-stage process, since the necessary units, assemblies and parts are produced in different plants and production areas (see automotive production ), which then assembled in the final assembly to the end product.
Order cycle
In processing, a production order goes through an order cycle with different order statuses that document the order progress. First, the order is accepted and checked, then it is planned into the production process, only after various requirements have been checked is it released for production, then it is carried out in production and the result is checked, after a successful check it is dispatched and finally handed over to the customer. The order cycle is completed when the product is accepted by the internal or external customer. An order can also be canceled during the order cycle.
Production orders that are produced on the same production systems are summarized in a production program , since the total of all orders must not exceed the available capacities. A certain sequence of production orders with a corresponding production lot size results from the capacity leveling .
It serves the work preparation (AV) for short-term commissioning of the production cost center and medium-term capacity planning, the production of the provision of the production papers, the notification for order approval and, if necessary, the recording of the actual time and actual consumption in the different production processes. In production controlling, it enables the determination of manufacturing costs and deviations.
Content of the production order
A production order contains
- Reference to the part to be manufactured, the assembly to be manufactured or the product to be manufactured
- Number of parts to be produced ( lot size )
- Earliest and latest start and finish dates (see network plan technique )
- Possibly. Reference to the parts list , which type and quantity of the necessary material contains
- Possibly. Reference to the work plan , which defines the necessary machine or the production station, the necessary human resources and the duration of the individual work processes such as setting up, manufacturing, cleaning.
Setup costs are only incurred once per production order. In batch size production , this leads to a degression of set-up costs as the batch size increases . The planned unit costs of production without setup costs, on the other hand, are independent of the lot size and therefore constant for any production quantity.
In addition to this plan data, the actual data can be recorded on the production order. So z. B. the additional costs of scrap parts are included in the costing . In addition to the planned or standard consumption quantities and working times, deviating actual consumption quantities and working times can be recorded.
A production order can be pre-calculated and post-calculated in production controlling. The quantity and price deviations can be determined in a deviation analysis. Accordingly, the following applies: actual costs of the production order = planned costs of the production order + deviations
The reasons can be analyzed and discussed in the deviation analysis.
See also
literature
- Joachim Käschel , Tobias Teich: Production Management . Volume 1: Basics, production planning and control. Textbook and exercise book (= Society for Corporate Accounting and Controlling (GUC). Textbook series. 7). GUC Society for Corporate Accounting and Controlling, Chemnitz 2004, ISBN 3-934235-19-0 .
- Hans-Peter Wiendahl: Production control. Logistic mastery of manufacturing processes based on the funnel model. Hanser, Munich et al. 1997, ISBN 3-446-19084-8 .
- Wilmjakob Herlyn: PPS in the automotive industry. Production program planning and control of vehicles and assemblies. Hanser, Munich 2012, ISBN 978-3-446-41370-2 .
Individual evidence
- ↑ Herlyn: PPS in the automotive industry. 2012, pp. 131–141.
