LOL. Accountants, gotta love them.
Yeah, JIT is great, saves the company thousands. Then when a raw material order gets held up for 3 days, the company pays $40K (yes, the customer requires a penalty in the amount of $40,000 an HOUR for every hour you stop his line) an HOUR for three shifts while the customer's production line is down because of a lack of parts. Worked out GREAT! I laughed at management for the whole 3 days. Just think, another ten years and JIT will save the company almost half what they paid in penalties. That ain't the only time a lack of materials cost them a missed deadline either.
Engineers. There's another group of real winners. Like the bunch who decided to punch (in a CNC punch press), form (in a press brake), and weld a piece of aluminum 0.250 thick, 3 feet long, 8" tall, and 4" wide. It had to hold a 1MM tolerance on every dimension. They decided to punch the holes and the flat shape, then form the offest, then form the two sides of the channel, and then weld two pieces cut out on the punch into the sides of the offest. They just couldn't understand why they couldn't hold a 1MM (0.040") tolerance.
One week they got in a big hurry to "fix the process". They had me punch the parts (tolerance on my CNC punch was 0.006"), carry them to QC (Mitutoyo CMM tests for dimensional tolerance), have them checked, and take them to the brake area. The brake operator formed them in three steps (his brake holds about 0.008 to 0.010 per step) and took them back to QC (checked again on the CMM), and then took them to weld. The parts were setup in a press jig fixture, and welded with a TIG welder at about 200 AMPS. The welder then takes them BACK to QC for a CMM check.
I was making the second run when I saw three engineers outside the QC lab across from my CNC punch (I was close to QC because I was a PPD tech) trying to cool the parts with compressed air! They just could not grasp the concept that they were distorting the parts by cooling them unevenly.
They wasted THREE days of time for three PPD techs before I got really mad and took them and their boss and the QC super and SHOWED them that what they were doing was distorting the parts.
It was great. I loved it. It turned out there were three of us who could make parts that would pass QC. The only problem was that it cost the company 3X what they sold the part for. They still make the part, and lose money on every one of them. Only now it is in regular channels and they have a 30% scrap rate. But the accountants said it would cost too much to have an outside supplier investment cast the part and then have them machined in the 5 axis Miori Seki. And the engineers said it could be formed and welded cheap.
Out of the whole engineering department, we had one GOOD engineer, they let him go, he wanted a raise after 2 years without one. We had two that were okay, you could hold their hand and lead them through the process and show them how to make it work. The other five couldn't find their bellybutton with both hands and a road map. The smartest guy in the department doesn't have an engineering degree. He gets more done than the rest put together. His jobs always work, and always make money. He makes less than most of the high end production floor people. I made more than he did and I was only a PPD tech.
JIT was just ONE example where accounting screwed the pooch. I could go on all night.
Problem one with 98% of all engineers and accountants: All college degree and no real world practical experience. Absolutely ZERO common sense. Oh they can SEE numbers, and they can CRUNCH numbers, but reality is just a little beyond their grasp.
I quit. 4 years ago this month. I make less money. I work more hours. I'm much happier.
Here's ANOTHER reason businesses here are dying. Bridgestone/Firestone just agreed to a contract that pays production floor personnel in a tire plant $72,000 a year in total compensation, not counting overtime. That's the lowest paid production worker in the plant, 40 hours a week, $72,000 a year. That's 30% higher than the local plants that make cars and trucks. And what's really funny, the employees complain. One came in my shop and said "man, they really expect you to WORK!". At $35 an HOUR (counting insurance and retirement), paid breaks and lunch. I know one that made $80,000 last year AFTER taxes, in take home pay, NOT counting insurance and retirement. He's only average. Out of about ten customers I have who work there, he's about 5th in pay. They come in my shop (with no A/C) and ask "how can you stand it in here?".
I have two friends who either are or were engineers. They're the only two I've seen worth what they're paid.