Virtual Factory Tour Case Study

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  • Topic: Printed circuit board, Surface-mount technology, Soldering
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ACC2CAD Cost Accounting &
Decision Making
Semester 2, 2012
Mini-Case Study 3
INTERNET RESEARCH ASSIGNMENT

     Tutorial: Wednesday 1pm
Tutor:  

  Tutorial: Tuesday 10am
Tutor: 

21st September 2012

Table of Contents

Recommendation

Page 3

Executive Summary

Page 3

Introduction

Page 3

Analysis

Page 4

Recommendation and Conclusion

Page 4

Appendix 1

Fujitsu Factory Departments

Page 5

Appendix 2

Motherboard Production Process Costs

Page 6

References

Page 7

2

RECOMMENDATION
The team had undertaken internet research to find newly developed virtual factory tours freely available to view. A virtual factory tour for Fujitsu’s IT Technology factory, located at http://fujitsuineurope.ts.fujitsu.com/en/virtual-tour.html, was assessed on 14th September 2012. Due to the engaging and informat ive value chain elements present (see Appendix 1), the group recommends the Fujitsu virtual tour for their motherboard production process .

EXECUTIVE SUMMARY
ACC2CAD subject co -ordinator requires research assistants to discover new virtual factory tours to supplement or replace those on LMS. Research and assessment was completed by the team leading to the discovery of Fujitsu’s Factory Tour. The virtual factory tour covers and meets all the criteria and elements required.

INTRODUCTION
ACC2CAD subject co -ordinator needs new virtual factory tours freely available on the internet to supplement or replace the ones already on LMS. Research and analysis is required by the team in order to discover a virtual factory tour that is engaging and informative with their manufacturing processes.

3

ANALYSIS
The Fujitsu virtual factory tour of their factory can be found freely available in English at http://fujitsuineurope.ts.fujitsu.com/en/ virtual-tour.html. The company design & produce their own motherboards for the PCs, Notebooks and servers they sell. The team believes for Fujitsu overall as a factory the use of operation costing looks right from the ‘made to order’ PCs, notebooks and servers they assemble for customers. Also the costing system most suited for the motherboard production would be process costing, which is evident from the basic flow diagram below (see Appendix 2 for more detail).

Printed circuits
board are solder
pasted

SMT
Components
Machine

THT Components
Robot & Manual
Soldering Wave
Machine

PC/Server
Assembly Dept

Supermarket
(Storage/Inventory)

Testing Area

Fujitsu is mainly a capital intensive factory with machinery and robots, used for the application and insertion of required components onto the printed circuit boards, but also include manual labour of workers in an assembly line.

RECOMMENDATIONS AND CONCLUSION
It is recommended that ACC2CAD subject co -ordination should use the Fujitsu virtual factory tour found at http://fujitsuineurope.ts.fujitsu.com/en/virtual-tour.html. The way the Systemboards are produced through machinery, along assembly line of workers, and by robot machinery is a great example of the processes involved with process costing systems.

4

APPENDIX 1

Page 1 of 1

FUJITSU FACTORY DEPARTMENTS
UPSTREAM
Research & Development

The department where products are researched and designed

Test & Compliance

Products are tested to ensure they meet compliance,

Datacentre Test

Programs and processing system software are tested before
installation.

PRODUCTION
Supermarket

This is where the factory keeps their raw materials.

Systemboard (Motherboard)

Department that produces Fujitsu motherbaords to be sold or
used in the assembly of PC & Servers.

PC Assembly

Materials sent from supermarket to assembly PC ordered.

Server Assembly

Materials sent from supermarket to assembly Servers ordered.

Server Staging

Assembled Servers are put together and hardware is installed...
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