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Improvement of Mattress Production Line Based on Lean Manufacturing Approach and Activity Based Costing
Abstrak (Bhs. Indonesia)
Reduksi biaya produksi melalui eliminasi waste merupakan salah satu strategi yang saat ini digunakan untuk mempertahankan daya saing perusahaan manufaktur. Indikasi waste tersebut ditemukan di PT. XYZ, sebuah perusahaan manufaktur yang memproduksi spring bed dan foam bed. Penelitian ini bertujuan untuk mengidentifikasi pemborosan pada aliran produksinya dan mengusulkan perbaikan dengan menggunakan integrasi waste assessment model, value stream mapping, dan value stream analysis tools, serta analisis biaya melalui activity based costing. Hasil identifikasi menunjukkan overproduction dan excess inventory menjadi jenis pemborosan kritis yang menyebabkan terjadinya pemborosan lainnya. Berdasarkan kedua jenis pemborosan tersebut, pemetaan lebih lanjut dilaksanakan dengan process activity mapping dan supply chain response matrix yang dipilih berdasarkan relevansinya dari value stream analysis tools. Hasilnya disajikan dalam cost-integrated value stream mapping yang menunjukkan biaya non value added harian sebesar Rp 1.911.550,16 dan total waktu non value added sebesar 9408,6 menit. Berdasarkan temuan ini, delapan usulan perbaikan dirumuskan dengan potensi pengurangan biaya sebesar Rp 556.654,94 dan pengurangan waktu sebesar 5123,128 menit.
Abtrak (Bhs. Inggris)
Production cost reduction through waste elimination is one of the current strategies for maintaining the competitiveness of manufacturing companies. Indications of such waste were found at PT. XYZ, a manufacturer of spring beds and foam beds. This study aims to identify waste in its production flow and propose improvements using the integration of waste assessment models, value stream mapping, and value stream analysis tools, as well as cost analysis through activity-based costing. The identification results revealed that overproduction and excess inventory are critical forms of waste that lead to other types of waste. Based on these two types of waste, further mapping was conducted using process activity mapping and a supply chain response matrix, which were selected based on their relevance from the value stream analysis tools. The results were presented in a cost-integrated value stream mapping, revealing daily non-value-added costs of IDR 1.911.550,16 and total non-value-added time of 9408,6 minutes. Based on these findings, eight improvement proposals were formulated with a potential cost reduction of IDR 556.654,94 and a time reduction of 5123,128 minutes.
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