Intended learning outcomes: Present the concepts of workstation and cost center. Explain the work center hierarchy.
Figure 17.2.5.1 shows an example of a work center hierarchy within a company. It often corresponds to the company’s structural organization. As already mentioned, a work center comprises several similar or identical workstations or machines.
Fig. 17.2.5.1 The work center hierarchy.
A cost center is a unit made up of work centers with the same costs.
The work centers of a cost center are also often of the same type. Work centers are defined by the production carried out at them, while the cost center is an accounting term and is therefore defined for financial purposes.
A section is made up of several cost centers or work centers. It is managed by a foreman.
A production department is a factory, for example, which is managed by a production director.
The production division comprises all the factories of a company.
The levels described above are needed for various analyses with different levels of compression (reserve capacity, comparison of capacity and load). The same analysis may be needed for a work center considered in isolation and for a group of work centers at any level in the work center hierarchy.
The simplest structure is that of a strict hierarchy (tree structure). In many cases, however, a network is created, as indicated in the notes to Figure 17.2.5.1. In fact, it may be necessary to define the same work center for several sections or cost centers. This applies, for example, if the same machine is used in different sections and the machine from one section can easily be used as an alternative machine in another section.[note 1706]
Course section 17.2: Subsections and their intended learning outcomes
17.2 The Master Data for Products and Processes
Intended learning outcomes: Describe master data of products, components, and operations. Explain the data structure of item master, bill of material, and where-used list. Disclose the data structure of work center master data, the work center hierarchy, as well as for operation, routing sheet, production equipment, bill of production equipment, and bill of tools.
17.2.1 Product, Product Structure, Components, and Operations
Intended learning outcomes: Present the concept of master data. Explain the production order as a collection of master data. Describe a simple product structure.
17.2.1b The Intermediate Part
Intended learning outcomes: Identify the intermediate part used simultaneously as a component in higher-level products.
17.2.2 Item Master Data
Intended learning outcomes: Present the concept of the item master record. Describe the attributes of the technical information and the stockkeeping information of the item master record. Identify attributes of the item master record for information on costs and prices.
17.2.3a Bill of Material, Bill-of-Material Position, and Where-Used List
Intended learning outcomes: Present the concepts of the bill of material, of the bill-of-material position, and the where-used list.
17.2.3b Single-Level Bill of Material, Multilevel Bill of Material, and Summarized Bill of Material
Intended learning outcomes: Differentiate between the single-level bill of material, the multilevel bill of material, and the summarized bill of material.
17.2.3c Single-Level Where-Used List, Multilevel Where-Used List, and Summarized Where-Used List
Intended learning outcomes: Differentiate between the single-level where-used list, the multilevel where-used list, and the summarized where-used list.
17.2.3d The Bill-of-Material Position and the Where-Used-List Position as a Logistical Object
Describe the bill-of-material position and the where-used-list position as logistical objects. Identify its most important attributes.
17.2.4 Work Center Master Data
Intended learning outcomes: Present the work-center business object. Describe the attributes of the work-center master record relating to capacity, concerning costs, and for calculating the lead time.
17.2.5 The Work Center Hierarchy
Intended learning outcomes: Present the concepts of workstation and cost center. Explain the work center hierarchy.
17.2.6 Operation and Routing Sheet
Intended learning outcomes: Present the operation business object in association with the routing sheet. Describe its attributes. Identify the work center where-used list.
17.2.7 Production Equipment, Bill of Production Equipment, and Bill of Tools
Intended learning outcomes: Present the concepts of bill of production equipment and bill-of-production-equipment position as well as production equipment where-used list. Produce an overview on collective tool, bill of tools, bill-of-tools position, and tool where-used list.
