Minimizing Cost of Material Variances in Printed Circuit Board Assembly 2007-01-0781
Controlling the Cost of Variance is essential to the manufacturing process of Printed Circuit Board Assembly for low volume high mix production. The material variance is identified as the additional components and resources consumed beyond the minimum required to complete the project. This Quantity Variance occurs at the effects of defects at key steps of the manufacturing process. Such occurrences result in the need to purchase additional components for the completion of the order. These additional components termed Quantity Variance alter the sequence of the manufacturing process affecting quality, timely delivery of the job and directly impacting company profitability.