6Sigma 기법을 활용한 목표원가 달성에 관한 연구

Abstract

6Sigma 기법을 활용한 Target Costing의 접근에 관한 연구로 자동차 부품 공급 업체인 "D"사의 실질적인 사례를 바탕으로 6Sigma를 통해 기존 업무의 전 과정을 재 조명해 보고 잘못된 주요 인자를 발굴 개선하여 궁극적인 목표인 이익 추구를 위한 Target Costing으로의 접근에 관하여 기술 하였음; The recent international situation has moved in a direction towards regionalism, which is rapidly extending along with the suspension of the WTO systems. The use of active participation for the powers of the world such as the USA, China, Japan, and India etc is increasing. For example in July, 2007, the number of RTQ (Regional Trade Agreement) that were affected or were reported to GATT and WTO reached 204 cases. In order to keep the constant growth of the national economy and protect the industry of power of growth, the government’s aggressive and thorough participation is being required. Under the globally combined market structure of FTA between nations, ‘ Good Quality against Price ’ , and as ‘ Value for Money ’ were the main values of purpose for the Korean automotive industry until now. Currently, it is really hard to keep and it will continue to be a tough task for the Korean automotive industry to solve in the future. The reason is that the burden for not only R&D costs but also complexity costs (to meet various customers’needs according to the expansion of the target market) is obliged to increase a lot. Moreover the Korean industry has to compete under the situation of inferior brand power. They are 5 years behind automotive technology for future vehicle and small subsuppliers base, which may pose an uneasy task to solve. To counteract this, we need to pursue setting up a global operation model based on the definite recognition in regards to the value chain transition of the future vehicle. This will accomplish two goals: securing engineering capability for new technology and effective management for the complexity cost. In order to secure the competitiveness within this kind of situation, the previous Pre-costing needs to be sublated. On the other hand, Post- Costing leads the more aggressive point of view which forces a price based on target costing according to the market price. It will maximize the internal profit which is being required to review aggressively. The meaning of price in the automotive component industry has been already changed from the meaning of price that suppliers want to receive to the meaning of price that car makers want to permit. Viewed in this light, to grow and prosper at the time of unlimited competition, 6 Sigma has been introduced according to the requirement to strengthen competitiveness. The target costing also has been introduced as the meaning of Cost Planning, Cost Management and Cost Control at early development stages for the purpose of affecting the cost structure of products based on the requirements from the market. This study has selected the development parts applied on the automobile of American G Motors by D; a company for automotive parts, deviating from a simple existing cost savings concept through global sourcing and implementing a study on achieving target cost by systematic and definite 6 Sigma techniques and maximizing the profit within the company. At first, it is important to make accurate selection background and objective of the project. The important plan for the 6 sigma is prepared to undertake the official project after reviewing and obtaining the approval on several management aspects, including: the adaptability, repetitiveness and justification of the project from the champion. The first step of the process is to understand who the customer is? Is it an internal customer or an external customer? Then define what the current business process is at Company ‘D’ and what the problems and on the current business process. Next select the worst cost competitive and unprofitable product and select the relatively high material cost as CTQ by analyzing the cost structure of the selected product. Now the measure step is utilized. Begin measuring by SIPOC (Suppliers Inputs Process Output Customers) and then comprehend by SIPOC which is P-MAP (Process Mapping). The factors which affect the purpose of this project will be defined through this measurement and then FMEA (Failure Mode and Effects Analysis) will find important factors based on this measurement. In order to find the more direct cause, QFD (Quality Functional Deployment) has been implemented and then the 5 major factors for the high material cost found by QFD can be categorized as one subject. Use the material Cost Guideline by the Logic Tree for 2 action plans. The analyze step defines what process will draw a real improvement by Process Mapping for Improvement again. After this, go back to the Measure step again, listed are all details that need to be improved through the 2nd FMEA analysis. The improve step follows, which verifies the real improvement through comparing the cost between before and after improvement and draws up the business flow chart which can bring the greatest improvement effect. The Cost Saving Step analyzes the total savings by improvement of the selected product during the program life and schematizes the internal business process which can maximize the cost improvement and expends the improved process to other business divisions. The purpose of this study is to secure the maximized payability of product by setting up the standardized business process with eliminating the factors which block the accomplishment of target costing on the internal business process by enhance the competitiveness of component suppliers. The competitiveness will be connected to the competitiveness of auto makers and further the competitiveness of our country.