Understanding the Significance and Use of the MCE
We have established that for every 100 pieces of garments completed by 5 sewers in 14 days, only 21% of the actions performed add value in order to transform the raw materials into finished goods.
However, this does not mean that the remaining 11 days, which represent the non-value-added process steps, should be dispensed with. They are still considered necessary steps, in order to proceed to the value-added processes and attain completion as finished goods that customers are willing to buy at a value-added price.
What this tool aims to achieve is to identify the processes, for which alternatives or possible solutions could be applied, to lessen the non-value-added time spent in manufacturing a product. The cost accounting department, on the other hand, can come up with a better production cost on which to base the selling price.
To complete the said objective for this analysis, we have also come up with the recommended methods on how to lessen the non-value-added time it takes to complete a manufacturing cycle time in garment manufacturing:
- The use of CAD (Computer-Aided Design) or CAM (Computer-Aided Manufacturing) equipment in view of the speed, accuracy and ease by which samples, patterns, gradings, and markings can be completed.
- The establishment of critical points, where pre-inspections should be done before the garment undergoes the finishing process.
- The use of spreading machines, wherein fabrics spanning over 100 feet are mechanically stacked one on top of another.
Other CAM equipment used for cutting, sorting, and bundling.
- Arranging the floor layout of the production area and the work stations where the flow of work can be done continuously without the need to physically transfer the raw materials-in-process to another work station.
These are only some of the recommendations, which most garment manufacturers have proved as effective and efficient work-process technologies and techniques. The cost of the CAD or CAM equipment will then be capitalized and allocated by way of depreciation, to match their contribution to revenue generation throughout the years of their useful lives.
Take note, however, that the examples of the process cycle time for garment manufacturing provided above are only examples. They should not be misconstrued as the representation of the standards for garment manufacturing process steps and cycle time. They are merely provided for the purpose of illustrating how manufacturing cycle time, calculated, can give emphasis on its significance as a tool for process management and costing.