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    An Entrepreneur and a Life To Be Remembered
    I was reminded of my own mortality today. I guess you can say I had a near death experience, though the death I experienced was not my own.No, I was never in any danger, nor was my life ever threatened. In fact, I was sitting in the air conditioned comfort of my home office sipping a nice cup of coffee and watching the dogs run around the yard when the moment came.The sun was shining. The birds were chirping. Life was going along just fine.Death was the furthest thing from my mind.Then the news came that Corey Rudl had been killed in a high speed crash at a race track in California. At the moment of his death at the young age of 34, Corey was a passenger in a Porsche that hit a retaining wall at over 100 miles per hour, killing him instantly and the driver shortly thereafter. The track had been rented by a local car club so
    es. In transactional situations, this means converting serial procedures to parallel.

    * Improve the remaining internal setup procedures.

    * Eliminate need for adjustments.

    5S: This lean tool results in a clean and organised work area, with a place for everything and everything in its place. The steps of the methodology are:

    * Sort

    * Straighten

    * Shine

    * Standardise

    * Sustain

    Applying 5S eliminates inefficiencies resulting from lack of organisation by reducing the amount of unnecessary motion and transportation.

    Total Productive Maintenance

    Where downtime is a major cause of low process cycle efficiency, total productive maintenance, which aims to reduce the percentage of downtime, should be applied.

    Mistake Proofing:

    By proper design of the processes and equipment, the possib

    2007 New Concept; Finite Capacity Scheduling for Service Businesses
    Efficiency in business is paramount to turning a profit and it therefore makes sense to study efficiencies in all types of businesses and apply those principles and theories to your business where possible. For those of us in the service business with service vehicles; we know that the costs to deliver those services have gone up considerably in the last decade; fuel, insurance and labor for instance. Things such as over regulation, lawsuits, traffic and customer demands have also increased to record highs. Shortages of labor and trained employees are also crucial, as quality labor supply dries up.As the other non-service industries such as manufacturing work hard to study processes and efficiencies, very few use this knowledge and theories and apply it to the service sector, but in this book we intend to do just that. You should discuss in your compa
    The cost, speed and quality leaps of Lean Six Sigma are obtained through the application of appropriate tools. We conclude by reviewing some tools from the Analyse, Improve and Control phases of DMAIC.

    The Analyse Phase

    Purpose of Analyse:

    In implementing Lean Six Sigma this phase identifies and verifies the relationships between causes and their effects. It helps in the discovery of factors that affect key process inputs and outputs. The analyse phase seeks to find patterns in the data obtained during the measure phase in order to make sense of it all.

    Tools for Analyse:

    Scatter Plots:

    Two variables are plotted against each other on a graph. The resulting picture gives a visual indication of how well correlated the variables are.

    Regression Analysis:

    This can be regarded as a mathematical equivalent of the scatter plot. Here an equation is derived to express the dependence of one of the variables on one or more others. The equation can then be used to predict values of the dependent variable for given values of the independent variables.

    Fish bone diagram:

    A large arrow is drawn with the effect whose causes are being analysed show on the right at the end of the arrow. Main categories of probable causes are shown on branches emanating from the main line. For each category, detailed causes are brainstormed and indicated against the corresponding branch. x-process

    Time Trap Analysis and Capacity Constraint Identification: A time trap is a process activity that inserts delays into the process and may be due to capacity constraints or other operational inefficiencies. Whatever the source of the delays, it finally shows up as long lead times. A capacity constraint is a sub-process or activity whose output per unit time is less than that of the preceding and/or subsequent sub-process or activity.

    Non Value-Added Analysis:

    From the as is value stream map, each process activity is examined to determine its contribution to customer requirements. Those which do not contribute to customer valued outcomes and are not necessary for other business reasons (e.g. regulatory requirements) are eliminated.

    The Improve Phase

    Purpose of Improve:

    In the previous phases, defects (variability outside the customer's specifications) and wastes (non-value added activities and costs) have been identified, measured and their causes found through analysis. The purpose of the improve phase is to eliminate the defects and wastes.

    Tools for Improve:

    To Be Process Maps: A map of the desired process is created, in which identified non-value added activities have been eliminated

    Setup reduction:

    From the capacity constraint and time trap analysis carried out in the Analyse phase, we can determine whether the major source of delay was due to long setup times. In that case, the following steps are applied.

    * Document and classify setup procedures

    * Improve organisation-Study work area layout and analyse required movements. Use 5S if necessary to remove inefficiencies. Brainstorm improvement opportunities in the setup steps.

    * Where possible convert internal (setup activities that are done with the machine down) to external (setup activities that do not affect the running of the machine) procedures. In transactional situations, this means converting serial procedures to parallel.

    * Improve the remaining internal setup procedures.

    * Eliminate need for adjustments.

    5S: This lean tool results in a clean and organised work area, with a place for everything and everything in its place. The steps of the methodology are:

    * Sort

    * Straighten

    * Shine

    * Standardise

    * Sustain

    Applying 5S eliminates inefficiencies resulting from lack of organisation by reducing the amount of unnecessary motion and transportation.

    Total Productive Maintenance

    Where downtime is a major cause of low process cycle efficiency, total productive maintenance, which aims to reduce the percentage of downtime, should be applied.

    Mistake Proofing:

    By proper design of the processes and equipment, the possibi

    Delegation Is Not Enough For Success in Management
    You delegate a lot, but are you really getting work done through people?Let’s look at delegation carefully. Theory says you should offload the routine, freeing you to focus on strategic issues. You see this as managing, not doing. But aren’t you just switching the focus of doing from implementation to strategic thinking? Instead of getting tasks done, now you’re doing the big picture thinking. So, you’re still a doer.If the point of delegation is just to free you up to do the interesting stuff, then maybe you’re operating like the managing partner in a law firm. In this role you want fully competent subordinates who can work without bothering you too much. This frees you to focus on your own legal case load, the interesting work you were trained to do. But if you need to coordinate the input of diverse team members to create a single, unified o
    s can be regarded as a mathematical equivalent of the scatter plot. Here an equation is derived to express the dependence of one of the variables on one or more others. The equation can then be used to predict values of the dependent variable for given values of the independent variables.

    Fish bone diagram:

    A large arrow is drawn with the effect whose causes are being analysed show on the right at the end of the arrow. Main categories of probable causes are shown on branches emanating from the main line. For each category, detailed causes are brainstormed and indicated against the corresponding branch. x-process

    Time Trap Analysis and Capacity Constraint Identification: A time trap is a process activity that inserts delays into the process and may be due to capacity constraints or other operational inefficiencies. Whatever the source of the delays, it finally shows up as long lead times. A capacity constraint is a sub-process or activity whose output per unit time is less than that of the preceding and/or subsequent sub-process or activity.

    Non Value-Added Analysis:

    From the as is value stream map, each process activity is examined to determine its contribution to customer requirements. Those which do not contribute to customer valued outcomes and are not necessary for other business reasons (e.g. regulatory requirements) are eliminated.

    The Improve Phase

    Purpose of Improve:

    In the previous phases, defects (variability outside the customer's specifications) and wastes (non-value added activities and costs) have been identified, measured and their causes found through analysis. The purpose of the improve phase is to eliminate the defects and wastes.

    Tools for Improve:

    To Be Process Maps: A map of the desired process is created, in which identified non-value added activities have been eliminated

    Setup reduction:

    From the capacity constraint and time trap analysis carried out in the Analyse phase, we can determine whether the major source of delay was due to long setup times. In that case, the following steps are applied.

    * Document and classify setup procedures

    * Improve organisation-Study work area layout and analyse required movements. Use 5S if necessary to remove inefficiencies. Brainstorm improvement opportunities in the setup steps.

    * Where possible convert internal (setup activities that are done with the machine down) to external (setup activities that do not affect the running of the machine) procedures. In transactional situations, this means converting serial procedures to parallel.

    * Improve the remaining internal setup procedures.

    * Eliminate need for adjustments.

    5S: This lean tool results in a clean and organised work area, with a place for everything and everything in its place. The steps of the methodology are:

    * Sort

    * Straighten

    * Shine

    * Standardise

    * Sustain

    Applying 5S eliminates inefficiencies resulting from lack of organisation by reducing the amount of unnecessary motion and transportation.

    Total Productive Maintenance

    Where downtime is a major cause of low process cycle efficiency, total productive maintenance, which aims to reduce the percentage of downtime, should be applied.

    Mistake Proofing:

    By proper design of the processes and equipment, the possib

    Engage Your Employees Through Discovery
    Large or small, companies can have a difficult time keeping employees engaged. “Engaged” is a term used to describe employees who are still motivated about their work and excited about the possibilities of your company and your products or services.When an employee’s work for you becomes routine for them, he will often start thinking of his position as just another job for just another company. Suddenly, “the grass is always greener” comes into play and your employee starts seeing better possibilities outside of your company.We all remember the excitement of finding a great new job: the potential of what the future may bring, the challenge of learning new tasks or roles, and the opportunity to meet new and interesting people. Even knowing that this excitement rarely lasts long before it, too, becomes routine doesn’t stop people from changing jo
    of the delays, it finally shows up as long lead times. A capacity constraint is a sub-process or activity whose output per unit time is less than that of the preceding and/or subsequent sub-process or activity.

    Non Value-Added Analysis:

    From the as is value stream map, each process activity is examined to determine its contribution to customer requirements. Those which do not contribute to customer valued outcomes and are not necessary for other business reasons (e.g. regulatory requirements) are eliminated.

    The Improve Phase

    Purpose of Improve:

    In the previous phases, defects (variability outside the customer's specifications) and wastes (non-value added activities and costs) have been identified, measured and their causes found through analysis. The purpose of the improve phase is to eliminate the defects and wastes.

    Tools for Improve:

    To Be Process Maps: A map of the desired process is created, in which identified non-value added activities have been eliminated

    Setup reduction:

    From the capacity constraint and time trap analysis carried out in the Analyse phase, we can determine whether the major source of delay was due to long setup times. In that case, the following steps are applied.

    * Document and classify setup procedures

    * Improve organisation-Study work area layout and analyse required movements. Use 5S if necessary to remove inefficiencies. Brainstorm improvement opportunities in the setup steps.

    * Where possible convert internal (setup activities that are done with the machine down) to external (setup activities that do not affect the running of the machine) procedures. In transactional situations, this means converting serial procedures to parallel.

    * Improve the remaining internal setup procedures.

    * Eliminate need for adjustments.

    5S: This lean tool results in a clean and organised work area, with a place for everything and everything in its place. The steps of the methodology are:

    * Sort

    * Straighten

    * Shine

    * Standardise

    * Sustain

    Applying 5S eliminates inefficiencies resulting from lack of organisation by reducing the amount of unnecessary motion and transportation.

    Total Productive Maintenance

    Where downtime is a major cause of low process cycle efficiency, total productive maintenance, which aims to reduce the percentage of downtime, should be applied.

    Mistake Proofing:

    By proper design of the processes and equipment, the possib

    CPA Courses
    CPAs are required to have a broad understanding of a wide variety of concepts in the field of accounting. However, having extensive expertise only in accounting is just not enough. CPAs are required to be more than accountants.CPAs must be professionals who are broadly educated and who have the necessary technical competence and the analytical abilities, interpersonal and communication skills, and the cultural awareness that are necessary to serve the public. The reason a CPA is required to endow himself with so many skills lies in the complex and constantly changing environments around them.There are a variety of courses that CPAs must focus on to gain the necessary expertise.Accounting is obviously a must. In order to build a strong accounting foundation, the CPA must master the basics of accounting, which include financial accounting,
    iminate the defects and wastes.

    Tools for Improve:

    To Be Process Maps: A map of the desired process is created, in which identified non-value added activities have been eliminated

    Setup reduction:

    From the capacity constraint and time trap analysis carried out in the Analyse phase, we can determine whether the major source of delay was due to long setup times. In that case, the following steps are applied.

    * Document and classify setup procedures

    * Improve organisation-Study work area layout and analyse required movements. Use 5S if necessary to remove inefficiencies. Brainstorm improvement opportunities in the setup steps.

    * Where possible convert internal (setup activities that are done with the machine down) to external (setup activities that do not affect the running of the machine) procedures. In transactional situations, this means converting serial procedures to parallel.

    * Improve the remaining internal setup procedures.

    * Eliminate need for adjustments.

    5S: This lean tool results in a clean and organised work area, with a place for everything and everything in its place. The steps of the methodology are:

    * Sort

    * Straighten

    * Shine

    * Standardise

    * Sustain

    Applying 5S eliminates inefficiencies resulting from lack of organisation by reducing the amount of unnecessary motion and transportation.

    Total Productive Maintenance

    Where downtime is a major cause of low process cycle efficiency, total productive maintenance, which aims to reduce the percentage of downtime, should be applied.

    Mistake Proofing:

    By proper design of the processes and equipment, the possib

    Women's Job Search Alert: 7 Ways to Watch How You Talk!
    Getting ahead in the job marketplace . . . or on the job . . . is a special challenge for women. It shouldn’t have to be that way. But, until the rules change, women have to learn to go with the flow to get ahead.The good news is that, if you can master some simple communication skills, you can put yourself way ahead of the male competition. But, according to career coach Molly Dickinson Shepard, you have to learn to talk more like the male dominated management you’re confronted with.Essentially this means learning how to speak more assertively, she recommends. But without crossing the line into aggressiveness. Here are some rules that can help you make management sit up and pay attention:1. Your tone and level of voice can make all the difference.2. Don’t challenge your boss or group leader in public. Don’t embarrass collea
    es. In transactional situations, this means converting serial procedures to parallel.

    * Improve the remaining internal setup procedures.

    * Eliminate need for adjustments.

    5S: This lean tool results in a clean and organised work area, with a place for everything and everything in its place. The steps of the methodology are:

    * Sort

    * Straighten

    * Shine

    * Standardise

    * Sustain

    Applying 5S eliminates inefficiencies resulting from lack of organisation by reducing the amount of unnecessary motion and transportation.

    Total Productive Maintenance

    Where downtime is a major cause of low process cycle efficiency, total productive maintenance, which aims to reduce the percentage of downtime, should be applied.

    Mistake Proofing:

    By proper design of the processes and equipment, the possibility of errors (and with them the need for inspections) is eliminated. Examples are designing online forms that cannot be submitted if data is incompletely entered, or if the wrong type of data is entered. Similar to this are parts that can only be assembled in one way.

    Design Of Experiments:

    This is the statistical design of experiments to enable you determine the impact of two or more variables on another variable of interest. This tool also accounts for interaction effects between variables.

    Hypothesis Testing:

    This is a statistical tool for testing the validity of assumptions. In this case the assumptions might relate to the impact of causes on effects. For example, if performance is suspected to be operator dependent, tests might be carried out to verify whether observed differences in performance between two operators are statistically significant.

    Solution Selection Matrix:

    Generally there will be more than one possible solution identified to the problems under consideration. The selection matrix compares them using a set of weighted criteria to determine the most appropriate.

    Project Management:

    Actual implementation of agreed solutions will be in the form of a project, and will require use of the usual project management tools for planning, communication, risk assessment, and monitoring.

    The Control Phase

    Purpose of Control:

    The purpose of the control phase is to ensure that the gains from the improve phase become embedded in the organisation.

    Tools for Control:

    Standard Operating Procedures:

    The improved process design will certainly include new operating practices. These must be codified in an operating manual to which operators can refer. Having a standard operating manual helps prevent slippage into old inefficient practices.

    Statistical Process Control:

    Control charts, reflecting the improved capabilities of the process must be constructed and used to monitor process performance over time.

    Visual Management:

    The essence of visual management is captured in the idea that an employee should be able to walk through the work area and come away with 90% of the information. This is achieved through 5S organisation, illustrations of process steps placed close to the process, SIPOC diagrams and value stream maps, the use of shadow boards etc.

    Conclusion

    The list of tools considered in this article and the last are only a few of the several available. On any one project, only a few are likely to be used.

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