Cost engineering in printed circuit board manufacturing

Cover......Page 1
Half Title......Page 2
Series Page......Page 3
Title Page......Page 4
Copyright Page......Page 5
Dedication......Page 6
Preface......Page 8
Contents......Page 10
 1.2 Estimate Data Flow......Page 14
 1.3 Terminology......Page 17
 1.4 Use and Importance of Estimates......Page 28
 2.1 Introduction......Page 30
 2.2 Product Overview......Page 31
 2.3 Laminate Structures......Page 33
 2.4 Surface Features......Page 37
 2.5 Assemblies......Page 42
 2.6 Process Introduction......Page 50
 2.7 Lamination......Page 54
 2.8 Drilling......Page 57
 2.9 Plating......Page 58
 2.10 Artwork......Page 66
 2.11 Image Application......Page 69
 2.12 Etching......Page 73
 2.13 Finish or Machine......Page 76
 2.14 Assembly......Page 78
 2.15 Testing......Page 88
 3.1 Data Requirements......Page 94
 3.2 Computer-Based Data Base......Page 95
 3.3 Data Manipulation......Page 103
 3.4 Straight-Line Routing Process......Page 107
 3.5 Tree-Structured Routings......Page 108
 3.6 Yield Paths and Starts-cum-yields......Page 111
 3.7 Base Manufacturing Cost Example......Page 113
 3.8 Accounting Cost......Page 118
 4.1 Base Manufacturing Cost......Page 120
 4.2 Unit Hour Algorithm......Page 121
 4.3 Raw Board Scrap Calculation......Page 125
 4.4 Scrap Calculation Per Unit......Page 127
 4.5 Component Scrap Calculation......Page 131
5 ANALYSIS......Page 134
 5.1 Incremental Manufacturing Cost......Page 135
 5.2 Yielded Cost, Unyielded Cost, and Effective Yield......Page 136
 5.3 Yielded Hours and Unyielded Hours......Page 137
 5.4 Normalization for Volume Changes......Page 138
 5.5 Variance Analysis for Rates, Hours, Volume, and Mix Effects......Page 142
 5.6 Fixed-Variable Costs......Page 156
 5.8 Zero Defects......Page 159
 5.9 Learning\' Curves......Page 162
 5.10 Indices......Page 189
6 COST PRESENTATION......Page 192
 6.2 Key Dates......Page 193
 6.4 Ground Rules and Assumptions......Page 194
 6.5 Cost Presentation Charts......Page 195
 6.6 Analysis......Page 204
 6.7 Action Plans......Page 205
7 ESTIMATING ENGINEERING AND OTHER EXPENSES......Page 210
 7.1 PERT......Page 211
 7.2 The Cost Distribution Estimate......Page 212
 7.3 The Estimating Equation......Page 214
 7.4 Estimating Probability of Meeting Cost......Page 215
 7.5 Establishing Contingency......Page 216
 7.7 Elemental Estimates......Page 217
 7.8 Equipment Estimating and Process Design Estimating......Page 218
 8.1 Definitions......Page 226
 8.2 Allocable Expenses......Page 227
 8.3 Using Base Data to Establish a New Rate......Page 228
 8.4 Cost Structure......Page 232
Index......Page 236