1. Enterprise System Cost management All contents copyright and copy; KCGI ： Kyoto College of Graduate Studies for informatics

2. 1. Business plan (I manufacture and sell it and carry it) 4. Item master, Part list 2 budget preparation 5. Purchase part estimate request 8. Production schedule (a date, line NO) 9. ＭＲＰ 6. Cost accounting The supplier 3. CAE development of products 7. ＳＣＭ Flow (business processes) of general duties

8. 1) Variable cost reduction ・ Material cost ・ Direct labor cost 2) Variable cost of the overhead ・ Outsourcing ・ Payment at piece rates 3) Overhead reduction ・ A production base by the redistribution of resources, physical distribution base integration and abolition ・ It is reduced the member of manager by office work improvement All contents copyright and copy; KCGI ： Kyoto College of Graduate Studies for informatics

9. 1) Cost price reduction instructions (direct material) to the purchasing section A purchase price, cost cut of the same part 30% reduction instructions of Nissan Motor President Ghosn 2) Cost price reduction instructions (direct material) to the design section Reduction of the number of the use parts, cost cut by the part change ★ 1) 2) The automatic management with the とも system is possible 3) Cost price reduction instructions (direct labor cost) to the production section Shortening (improvement of production facility, the tool) of the working hour Man-hour reduction, materials flow improvement) Cost price reduction method (variable cost) All contents copyright and copy; KCGI ： Kyoto College of Graduate Studies for informatics