Preface
Man, machine, material, method and environment are the abbreviations of the five main factors that affect product quality in the theory of total quality management. In the theory of these five elements, people are in the central position and driving position, and the four wheels of the car are the four elements of "machine", "material", "law" and "ring", which are closely linked and indispensable.
 
Man, machine, material, method and environment are the abbreviations of the five main factors that affect product quality in the theory of total quality management.
 
"4M": Man Machine Material Method
“1E”：Environment
Person: refers to the person who makes the product;
Machine: refers to the equipment used in the manufacture of products;
Material: refers to the raw materials used in the manufacture of products;
Method: refers to the method used to manufacture the product;
 Ring: refers to the environment in which the product is manufactured.
 
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01 .
Man
 
4M and 1E constitute the "five elements" of the factory, but in these five elements, man are in the center and dominant position, just like the exercise of the car, the four wheels of the car are the four elements of "machine", "material", "law" and "ring", the driver of the "man" element is the main one, without the driver the car can only remain in place and become a waste. If a factory has good machines, materials, and processing methods, and the surrounding environment is suitable for production, but the factory has no employees, then it still cannot carry out production;
 
I.Principle of Man-Oriented
 
“"Quality management, man-oriented, only by continuously improving the quality of man, in order to continuously improve the quality of activities or processes, product quality, organizational quality, system quality and its combination of entity quality" This is the principle of man-oriented.
 
Only with good quality and excellent professional skills to operate the machine, configure the raw materials according to a reasonable proportion, produce according to the prescribed procedures, and reduce the impact on the environment in the production process, the company can develop benignly.
 
II.Company's Personnel at All Levels and Their Corresponding Quality
 
a. Leadership
①The most important thing is a long-term development vision, and the ability to correctly formulate strategic guidelines for development (keen market insight and judgment ability)
②Ability to lead (the process of leading a team to work towards a common goal to achieve this goal)
③Communication skills, good as staying (communication with subordinates)
④Decision-making ability
 
b. Middle management
①The most important thing is leadership and communication skills (in the middle level, communication and coordination between the top and bottom)
②should also have a certain professional and technical ability, can be a good guide to work
Execution ability (well convey the strategic policy of the top leadership, and be able to organize personnel, equipment, and materials to use certain methods for production)
④Organizational skills
 
c. Grassroots management
①The most important thing is to have strong professional and technical ability and be able to lead employees to carry out practical operations
②Communication skills (good to go deep into employees, understand the work and life psychology of employees, help employees solve some problems in a timely manner, and be able to report to superiors)
 
d. Employees
①Have a sense of teamwork
②Practical ability should be strong
③Learn the basics related to the job
 
Generally speaking: all employees of the company must have a sense of teamwork, quality and learning, and put customer satisfaction in the first place in their work.
 
III.Optimal Allocation of the Company's Personnel
 
In order to achieve the optimal allocation of the company's personnel, the following points must be noted:
 
A. Job Analysis
a. What is the job
②. Job title, level
③.The relationship between the working conditions required for the position and those of other positions
④. The position is in the organizational structure of the enterprise
 
b. Who is suitable for the job
①.Academic and professional requirements
②.Basic competencies
③.Age and gender
④. The amount of training and training hours that must be received
 
c. Who is best suited for the job
①.What kind of experience can be prioritized
②. Those majors can be preferred
③. What qualifications (e.g. certain titles, certificates, etc.) can be preferred
 
Purpose: To match people and posts, and give full play to everyone's strengths
 
B. Purpose of personnel training
The purpose of the induction training for new employees:
①. Make new employees familiar with the workplace, understand the rules and regulations of the enterprise and the standards for promotion and salary increase, and be clear about the organizational structure and development goals of the enterprise, so as to help new employees adapt to the new environment
②. Make new employees clear about their job responsibilities and adapt to new occupations and operating procedures
③. Encourage new employees to change roles
 
C. Performance appraisal appraisal
Performance evaluation, also known as performance or performance evaluation, refers to the assessment and evaluation of the evaluator's completion of the post (or a certain item) work results;
 
What it does: Performance appraisals are used as a basis for decisions about employees' working conditions, including promotions, dismissals, and compensation. It can improve the performance of employees, strengthen work skills, and guide employees to work hard;
 
D. Compensation and incentives
Salary and incentives have a great impact on personnel, and play a great role in retaining and tapping talents. The most important thing is to achieve fairness, and secondly, incentive, competitive, judicial, and economic. There are many types of incentives, and there are different incentive methods according to different positions and personnel;
 
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02 .
Machinery & Material Management
 
I.Classification and Definition of Machinery and Equipment
 
Equipment generally refers to machinery and equipment, which includes instruments and equipment, measuring tools, tools, etc.;
 
II. Use, Inspection and Maintenance of Machinery and Equipment
 
The management of machinery and equipment is divided into three aspects, namely, use, inspection, and maintenance;
 
Use: that is, according to the performance and operation requirements of the machine and equipment to train the operator, so that they can correctly operate and use the equipment for production, which is the most basic content of equipment management;
 
 Spot check: refers to the confirmation of the status and performance of the equipment according to the set standards before and after use, early detection of equipment abnormalities, and prevention of unexpected use of equipment, which is the key to equipment management;
 
Maintenance: It refers to the maintenance, cleaning, oiling, etc. of the equipment according to the characteristics of the equipment according to the set time interval to prevent the deterioration of the equipment and prolong the service life of the equipment, which is an important part of equipment management;
 
III. How to Deal with Adverse Matters in the Event of an Adverse Event
 
If defects are found in daily inspection or use, the inspector should record the defective content and report it to the superior immediately;
 
IV.Visual Management of the Equipment
 
In addition to establishing a systematic inspection and maintenance system, the equipment management should also be planned, marked and visually managed on the site, and the equipment management is aimed at being able to correctly and efficiently implement daily maintenance work such as cleaning, spot checking, refueling, and fastening;
 
V.How to Do a Good Job in Material Management
 
A. Inventory Management
① Packaging of materials
②Handling of materials
③Identification of materials
④Custody of materials - warehouse management
⑤Receipt and use of materials
 
B. Design changes for the material
Design change refers to the change of product specifications, models, materials, colors, functions, etc. due to factors such as design, production, quality and use;
 
C. Handling of defective materials
a. Distinguish the severity of the defect, when the defect occurs, the defect level should be divided according to the degree of importance;
 
b. Handling of defective products
① Collection and storage of defective information
② Differentiation of non-conforming products
③ Handling of nonconforming products
④ Reconfirmation of defective products
⑤ Corrective treatment
 
D. Visual management of materials
In daily work, it is necessary to manage a wide variety of materials such as consumables, materials, work-in-progress, and finished products. The goals of material management are "what materials, where, and how many materials" and "when necessary, when necessary, and when necessary materials can be quickly removed and put in". Visual management can effectively prevent many "human errors" and reduce the occurrence of quality problems.
 
 
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03 .
Methods and Context

I.Importance of Methodology
 
Dealing with anything, regardless of the outcome, will use a certain method. Then a business also needs methods to survive and develop. Earlier we talked about people, machines and raw materials, if you only have these things, the company does not mean that it can produce smoothly. If a business wants to make a profit, the method is absolutely indispensable. In ancient times, there were 36 strategies in the art of war for cities between countries, and now there are various shopping mall strategies in the fierce market competition, which proves the importance of methods.
 
Enterprises need the cooperation and coordination of various departments from getting orders to providing products to customers. In this process, how to coordinate between various departments must use a set of effective methods. We know that the development of an activity should first have a prior plan, such as the purchase of materials, the arrangement of machinery and equipment, the scheduling of workers in different positions, and the planned way of production. Once we have a plan, the next step is how to implement it, which is easier said than done, and the difficulty is how to make the implementation process exactly move towards our plan goals.
 
II.Purpose of the Method
 
Rational production
Make people get along harmoniously
Accurately understand various quantity information and production system status, and achieve goals through adjustments
Improve utilization, personnel work efficiency, and reduce costs
 
III.Specific Embodiment of the Method
 
(1) Effectively sequencing production tasks
Job sequencing: In the case of a variety of different materials and a piece of equipment, each with its own production time and delivery date, it is necessary to arrange the production sequence and decide which job to start working first;
 
Basic principle: priority scheduling.
The following four conditions are fully met:
①Meet the delivery date of the customer or the next process operation
② Make the process time, that is, the time consumed by the job in the process of the process be the shortest
③ Make the work-in-process inventory minimized
④ Make the idle time of equipment and workers the shortest
 
(2) Carry out the operation arrangement, that is, the assignment of work tasks according to the operation plan
Plan determination - arrangement (manpower, machine, raw material supply, etc.) - according to the operation sequence and production tasks to issue instructions (processing order, first article order, warehousing order, etc.) - guide personnel to work content.
 
Scheduling Steps:
①Before the start of production as specified in the production plan, check whether all kinds of preparations have been completed and whether the production can be guaranteed smoothly;
②According to the production capacity, verify the existing load and production surplus capacity, assign the specific responsibilities of the operator according to the operation plan, and issue the start of the operation order.
 
(3) How to use machinery
Different machines and equipment have their own ways of use, requiring staff to be familiar with their performance, and to master and use their operation methods well.
 
(4) Collect, record and transmit production information
It is generally expressed in the form of input/output control reports, various status and exception reports (expected and late reports, scrap reports, rework reports, etc.). By understanding various information and actual implementation, we know the range of deviations and make adjustments at any time.
 
(5) Production process evaluation
Effectively evaluate the production process and production results through personal observation, analysis of statistical reports, analysis of production records, etc.
 
(6) Adjustment
According to the specific implementation of the results, the production plan and production process are appropriately adjusted, such as adding, reducing or changing the production process, changing the production flow, etc.
 
IV．Production Schedule
 
(1) Definitions:
Production schedule control is the most important content of production control, which runs through the entire production process, and all production activities from production technology preparation to product warehousing are related to schedule control. The main task of production schedule control is to check the input and output time, output quantity and product and production process matching of various materials according to the operation plan that has been formulated, so as to ensure the balance of the production process and ensure that the products can be packaged and shipped on time.
 
(2) Purpose:
On-time output. It is required to produce the required number of products at the set time, according to the required products, and the output of various materials must be carried out according to the plan, if the material is delayed, it will affect the production of the entire product, on the contrary, if the material is prepared in advance, it will cause too much backlog of work-in-progress, causing the production cost to rise.
 
(3) Basic contents:
① Input progress control: that is, the grasp of the input of products or raw materials on schedule, quantity, and advance or delay. Input progress control is a pre-control, the input is not timely or the input quantity is insufficient, it will inevitably cause the production process can not be balanced, the product can not be delivered according to the established deadline, and even cause production interruption; if the input materials are too much, the production in progress forms a backlog and causes waste in production.
 
② Process progress control: that is, after the realization of input, the specific production and manufacturing process to be carried out. Its content is the control of the production of each process of the product in the whole production process.
 
③ output progress control: after each process of production, the production of products should also be controlled, output progress control is the production date of the product, the number of production restrictions, which also includes the output of materials and products balance and supporting control. Achieving output is the fundamental purpose of the entire production schedule control.
 
 V. Environment
 
(1) Workplace environment:
It refers to the placement of various products and raw materials, the arrangement of tools and equipment and 5S;
 
(2) Control of dangerous goods:
The stacking of chemicals, such as alcohol and washing water, should be placed in the designated area and marked, and rescue tools and rescue materials to prevent chemical leakage should be placed near the chemical stacking;
 
(3) Production environment:
It refers to the control of temperature, humidity, dust-free and other requirements for production conditions in the specific production process;
 
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04 .
Engineering changes
 
I.Purpose 
 
Ensure the feasibility of engineering ("4M+1E") changes, and effectively manage products before/after changes to prevent abnormalities;
 
II.Content of the Project (4M1E) Change
 
(1) Change of personnel
a. Change of personnel for important work (special work designated by the Company)
b. Substantial changes in new employees
c. Change of Work Supervisor
 
(2) Changes to equipment
a. Changes to the Tool
b. Changes to machinery and equipment
 
(3) Manufacturing process/method change
a. Change of production and packaging inspection methods
b. Process addition, abolition, sequence change, etc. (except for those that do not affect quality)
c. Substantial changes in conditions (or production conditions).
 
(4) Material changes
a. Changes in the appearance of the material.
b. Change of Material Supplier (Manufacturer)
c. Changes in special production excipients
 
(5) Other changes
a. Change of workplace and factory
b. Change of Subcontractor
c. Other changes that are deemed to have an impact on quality
d. Change of Manufacturer
 
(6) Environmental changes
When there are special requirements for the workplace (e.g. temperature, humidity, dust-free...) ）
 
III.Process
 
The following process is followed for changes in the mass production process (4M1E).
The requesting department submits an application for change;
Feasibility confirmation by relevant functional departments;
Verification by relevant functional departments;
Finally, it will be confirmed by the quality assurance department;
If there is a request for confirmation by the customer, the decision shall be finalized by the customer;
After the change is OK, the relevant departments will revise the standard documents;
Formal changes can only be implemented after confirmation;
 
The implementation process is shown in the following figure:

 
 
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05 .
Reflections on the management of small and medium-sized enterprises
I. Lack of Corporate Culture --- Problems in Management Philosophy
 
In China's small and medium-sized enterprises, few enterprises have their own culture, and even if they do, they are made when they are doing the system, and they are not really practical.
 
Let's first take a look at what the corporate behavior planning of domestic small enterprises looks like for corporate culture, including the extension of corporate culture?
 
In China, there are basically no enterprises that pay attention to corporate culture.
There is no clear indication of corporate actions.
 
The following is an analysis of the management system of the enterprise:
 
A. The Strongest Idea:
 
 An enterprise instance
 
President's policy: Build a trusting xxx
 
We aim to be a company that is highly evaluated and trusted by our customers for superior technology and quality.
We will continue to improve all the quality by putting the lid on, and we will continue to improve all the quality.
We are committed to complying with laws and regulations, and aim to be a company that contributes to society
We have the spirit to take on challenges and aim for a sustainable company
 
B. Perfect rules and regulations--- all rules and regulations dictate how employees should behave.
 
1. Institutions - bottlenecks
 
This part will be seen from when you enter the company, the company from the general manager to ordinary employees, are all dressed in agreed clothing, not that you are a leader, you can not wear factory uniforms. The system is the same. From this, it can be seen that foreign-funded enterprises will have a complete set of models. Japanese companies generally have a set of management model, at a certain stage to do what is very clear, the whole company's work model is basically step-by-step, each newcomer to the Japanese company, the company will have special training, he will tell you what to do with what kind of method will be better, and even fill out the form of such things will have a special person to teach you.
 
But the company will also have a set of relatively strict management mode, this very strict management system, hierarchy, will make it difficult for people who are not familiar with Japanese culture to feel comfortable. Taiwan-funded enterprises will also have a set of strict systems to restrain them, although the system of European and American enterprises is relatively loose, but European and American enterprises, employees need to be on guard against the danger of being "fired" at any time.
 
In China's manufacturing enterprises with the increasing number of personnel and departments, the boss of the enterprise is getting busier and busier, at this time it is necessary to have work standards, systems and processes, if an enterprise does not have a complete set of systems, even if you recruit managers, it will be because the enterprise system is not perfect and leave.
 
2. System - Execution
 
Why write it like this, because some small and medium-sized enterprises in our country, there will be a set of systems, in last year, I went to a private company in Changzhou to audit, at that time I was looking at the information, and found that his system is very complete, and there should be. It's very fine. But when I looked at the actual situation, I knew that the system was not implemented at all, and their general manager complained to me at that time, saying that the implementation of the system was difficult, there were too many relatives in the factory, and the quality of employees was poor. In fact, for the implementation of the system, I think our companies should learn from the strength of Japanese companies' implementation ---- unconditional implementation.
 
In fact, everyone has a system, the following is an example:
 
There was a small state-owned enterprise in Suzhou that went bankrupt because of poor management, and later entered into a joint venture with a Japanese company, the Japanese side managed the factory, and the Japanese side made appropriate modifications to the system, and the welfare of employees was better than before, and then put forward a request: unconditional implementation of the system. As a result, in less than half a year, the company's efficiency gradually improved, and the company turned losses into profits in one year.
 
In fact, the executive power is related to interpersonal relationships, that is, people's herd hearts, I still remember that the country issued stocks, the people did not accept them, and slowly used various methods to gradually make the public accept the stocks, which is actually the herd heart is playing a role. Therefore, the execution of the enterprise can also be cultivated, if the execution of all employees is very good, even if individual employees are dissatisfied, their execution will be very good. This is like the issuance of stocks and treasury bills by the state, which is guaranteed by the country's credit and development expectations. Therefore, enterprises should give employees a good credit guarantee, rather than changing orders overnight, and words and deeds are inconsistent. Coupled with good business development expectations. In the end, the execution of the company will be high, and even temporary difficulties will be easily overcome.
 
II.Misunderstanding of Production Control --- the Problem of Management Concept
 
1. Producer, machine, material, method, ring (direct unit)
 
For China's enterprises, of course, the production of products is produced in accordance with the requirements of customers, but you can go to see that they have a big problem with the direct and indirect production units of the standard control: the standard is not subdivided, the standard is not strictly implemented---- it can be said that the direct unit of the production of products is man, machine, material, law and environment.
 Person----
 
When it comes to people, you can't talk about welfare benefits without mentioning them.
 
As for the treatment: Europe and the United States are more generous, Japan is more average, and China is not to be mentioned
Corporate benefits are mainly composed of wages, training, leave systems and other four major components, in these four aspects:
 
A. Wages
 
In terms of salary, generally speaking, the salary given by European and American companies is relatively high, because he wants the best talent, and he has strict requirements for people's education and experience.
The salary offered by the Japanese company is considered to be average, because in the Japanese company, he requires stable and experienced employees.
The wages of small and medium-sized enterprises in China are considered the lowest, and it depends on the face of the business owner or the owner's relatives.
 
B. Training
 
In terms of employee training, European and American companies are obviously more generous. According to the survey, most of the training for management, professionals and general employees in Europe and the United States is external. In Japanese-funded companies, there is a combination of external and internal training, and in general, there are more internal than external.
 
For Chinese enterprises, this part is basically internal.
 
C. Leave system
 
In the setting of the leave system, the corporate culture of Japanese companies places more emphasis on the seniority of employees, and the longer they serve the company, the more time they can get off no matter what position they are in. Generally speaking, European and American companies and Japanese companies will give you rest holidays in accordance with national regulations. For some enterprises in China, they still work six days of work, some say that they are counted as overtime, and the overtime pay is 2-4 yuan / hour, it seems that many Chinese enterprises do not treat Chinese as people. In terms of the leave system, foreign investors such as Europe and the United States have done it more humanely.
 
D. In other respects, housing benefits should be considered a large amount
 
There is not much difference between Japanese-funded enterprises and European and American enterprises, and the performance of Japanese companies is more prominent in the setting of some projects. Generally, foreign investors in Europe and the United States will pay housing provident fund to employees, and some add a housing subsidy in addition to the housing provident fund. For small enterprises in China, this is a big blank, and some companies do not even pay pension insurance to employees.
 
Therefore, an enterprise person is the first responsible person for the product, and the stability of the personnel and the proficiency of the personnel play a vital role in the stability of the product. It is also essential to mention here: the turnover rate. For the turnover rate of personnel: Japanese companies have more stable jobs, followed by European and American companies. Although the income of Japanese companies is not as high as that of European and American companies, the advantage of Japanese companies is that they have stable jobs and do not have high requirements for employees.
 
As long as they don't make much mistake, Japanese companies will not easily fire employees "squid", while in European and American enterprises, employees need to be on guard against the danger of being "fired" at any time, so for China's small and medium-sized enterprises, it is necessary to strengthen the management of their own human resources and reduce unnecessary loss of personnel. Achieve product stability.
 
Machine----
 
Production capacity, equipment maintenance, spare parts, etc
 
When the company receives the order, it will evaluate the order and what kind of machine is the best to use, and what kind of machine is the most economical. Including the purchase of mechanical spare parts, ordinary maintenance, etc.
 
In this regard, for foreign companies in Europe and the United States, there will be special project personnel and special enterprise cost control personnel to carry out accounting, so as to achieve the largest thing with the least money.
 
For the purchase of machines, foreign companies such as Europe and the United States will invest a lot of money. However, they are also very strict for follow-up maintenance, and some wearing parts will be done in strict accordance with the requirements.
 
For small and medium-sized enterprises in China, sometimes they will buy some particularly advanced machinery, but for follow-up maintenance, wearing parts management is far from keeping up with those foreign companies.
 
Material----
 
Materials, the material part of the product, should use qualified or processed raw materials that can meet the requirements of the product, to avoid unqualified products due to raw material problems. In the manufacturing industry, the cost of raw materials accounts for a large proportion of the total cost, generally more than 60%, and the high can reach 90%, which is the main object of cost control.
 
The factors that affect the cost of raw materials are procurement, inventory, production consumption, recycling, quality control, etc., in order to control the cost of raw materials, they generally choose stable suppliers. In Japan, large companies such as Toyota have established a unique long-term relationship with their contractors and have formed their own conglomerates with some large companies. Material control plays a great role in determining the quality of the product.
 
In this regard, European and American enterprises will have special personnel responsible for raw materials. In terms of procurement, there are special procurement, and there are special engineers and inspectors to control the quality, so as to reduce the occurrence of defective rates, or send people to the factory to solve the defective rate of materials in the production process.
 
For China's small and medium-sized enterprises in the past few years, it can be seen that for material control, it is more and more felt that small and medium-sized enterprises are maturing, from no to have specialized personnel to manage material procurement.
 
Law----
 
Method, the technical composition of the product, a reasonable process will reduce the cost of the product, improve the pass rate, it can be said that the reasonable process plus the correct production operation process constitute a qualified product. To put it simply, it can be divided into: work instruction method, inspection guidance method, machine operation method, etc.
 
Work Instruction Method:
Work instructions are used to specifically guide on-site production or management work, and its structure and form depend entirely on the nature and complexity of the job. Work instructions are among the most easy to understand in Japan, simple to process, and placed in a place where employees can see with their eyes.
 
For example, in Japanese-funded enterprises, we have seen that in a die-casting machine (that is, die-casting a bushing in a bearing), the operator will often miss the bushing, resulting in the occurrence of defective products. In response to this situation, they do die-casting next to a set electronic balance, and the operator produces the product directly into the electronic balance. In this way, the appearance of defective products is avoided, of course, such costs are relatively high, but in the long run, humans are more likely to make mistakes than machines.
 
In fact, in many foreign-funded factories, the current production line is an assembly line, because the probability of people unintentionally making mistakes is far greater than that of machines. Due to the cheap labor force in China, many small and medium-sized enterprises will take into account the short-term cost of the enterprise, resulting in many problems in the products of the enterprise. Many enterprises in our country think that the work instruction is useless, it is time-consuming and hinders people's hands and feet, some people think that I have been engaged in this work for many years, the operation steps can be memorized, and even with my eyes closed, I can do it well.
 
Inspection guidance method
 
Due to the different characteristics and nature of specific operations in the process of product formation, the form and content of the inspection instruction are also different, including the inspection instruction for purchase inspection and the inspection instruction for process (process) inspection; Shipment inspection instructions, etc.
 
The most important thing for the inspection instruction is the production of the inspection fixture: it is mentioned above that the machine has less chance of making mistakes than humans. Faithful execution of the sequence of movements: Unnecessary movements can be reduced and uniform. In Japanese companies, almost all measurements are replaced by a very simple and intuitive tool, but the reason is simple: it is easy for employees to accept. To control product defects, to achieve zero defects.
 
For example, for the inspection instruction, it is to use the simplest method to control the occurrence of defective products and achieve a 100% pass rate of products.
 
How to work with the machine
 
For the machine operation method, there are generally special personnel to operate the machine in foreign companies, which reduces the probability of machine damage. Achieve maximum machine utilization. For small and medium-sized enterprises in China, at present, this point has not been perfected, and some enterprises have no machine operation methods for machines.
 
Rings ——
 
1. Production environment, which can also be understood as 5S
 
It can be said that the production environment of the factory can affect the production efficiency of the operator, if you think about the area near the operator's workbench, there is no prescribed area, and the tools of the operation are placed indiscriminately, what kind of consequences will be caused by this? Of course, the production efficiency is reduced, and the product production is defective. In this regard, for Japan, Japan is the originator of 5S development, and European and American companies are currently attaching great importance to 5S, and the worst 5S is China's small and medium-sized enterprises. In their opinion, this has nothing to do with production.
 
As can be seen from the above. There is still a big gap between the company's products and foreign companies in terms of concept.
 
2. Auxiliary tools are also important (indirect units)
 
For enterprises, auxiliary tools for product production can be divided into: auxiliary equipment and auxiliary materials.
 
Supporting Materials:
 
Whether it is a raw material or an indirect cost, depending on the use of auxiliary materials, if it is used for production, it can be collected on the cost of a certain product and can be used as a raw material, if it is used by other departments, loss, etc., it cannot be collected into a certain product, then it is used as an indirect cost. To use an analogy, if you go to apply for a real estate certificate, you need to have a lot of supporting materials, and you can't do it without one of your real estate certificates. In fact, the reason is very clear, that is, in the production process of the product, none of these can be missing.
 
Ancillary Equipment:
 
For auxiliary equipment in production, including accessories, etc. In our country, some enterprises often stop work because of the lack of spare parts for the machine.

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