Clarke Joe, Lynch Colleen C. M&R Professional Screen Printing Series

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Chapter

COSTING

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PAGE

. 3

Cost Components

Before you can do anything about pricing you must know your

costs. Cost is the lower limit to pricing and what the market

will bear is the upper limit. There are several elements of costs

in your operation and these are briefly covered here. This is

not a primer in accounting rather it is process engineering

from a financial perspective.

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These are listed first because they are the most significant and

include all of the associated costs of printing less the raw

materials. These are the costs that really make or break a busi-

ness. RMCs (raw material costs) all too often get more atten-

tion than the conversion costs because they show up as a line

item on a General Ledger and are therefore very easy to identi-

fy. The business of monitoring and controlling conversion

costs is the focus of this chapter.

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Ink, mesh, emulsion, masking tape and so on are the raw

materials that you purchase and convert into a printed gar-

ment. It is the RMCs that have been pushed too far by those

who dont look at the whole of the costing process. RMCs are

so identifiable and it is simple to assert blame, that cost con-

trol is far too often seen as a competition between those who

print and their partners who supply them. To reduce down-

time and to improve quality is the goal and any raw material

that supports that goal has inherent value. If you push the

supply vendors too hard you will take away their ability to

service your account. Perhaps it is time to focus internally on

the conversion costs?

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Controlling the relationship between fixed and variable costs is

critical to the success of your company because it mitigates the

feast and famine cycle of garment printing. Simply put, vari-

able costs show an immediate change with a change in

The answer is an unequivocal and

resounding yes, whenever possi-

ble. Part of the issue is the buyers

are often too ambitious they will

buy the shirts and save your

(potential) profit. From the other

end, the mills and particularly the

cut and sew houses will sell case

lots to virtually anyone so the

buyers have access at the same

price that you might pay.

Whenever possible buy the gar-

ment and resell it at a profit in

addition to the printing. But do

not do it at the same or at a single

percentage of profit. You may

need a seventy-five percent

markup on the printing to be

comfortable. Such a markup

would never clear your customers

desk but a twenty percent markup

might.

If the printing costs you a dollar

and you mark it up seventy-five

percent it would be $1.75 of

printing. If the garment costs

$2.50 and you mark it up twenty

percent the shirt sells to your cus-

tomer for $3.00 plus $1.75 in

printing. Your profit increment is

fifty cents just for transacting the

garment.

Get the order in writing, foreword

it to your vendor in writing, be

very cautious about extending

credit or be prepared to collect a

debt owed, and sell the printed

shirt whenever possible.

Costing

Should I R

esell

The Garment?

PAGE

. 4

production and fixed costs do not. So your variable costs include ink, mesh,

emulsion and your common supply items. Also included are utilities, commis-

sioned sales and direct and indirect labor.

Fixed costs consist of mortgage and lease payments, insurances G&A (general

and administrative) costs. This is where the problems can be very difficult to

foresee and to resolve. If your organization is top heavy, with too much fixed

cost allocated to top management, you will have severe problems when the slow

season arrives. All of the business clichés such as lean and mean and flatter is

better are not talking about labor or variable costs, they are talking about reduc-

ing the number of layers of management to a practical minimum.

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Your accountant at months end can tell you how you scored for the month with

reasonable accuracy. However, it is still prudent to estimate cost so an appealing

yet profitable price can be determined. With a variation on the theme of activity-

based cost accounting, we will show you how to determine a break even on a

given job. Break even is the point between loss and profit. Charge more than

break even for a job and you make a profit, charge less and the job will be a loss.

CCoosstt CCoonnttrrooll vvss RReevveennuuee EEnnhhaanncceemmeenntt

In directing your business it is critical to communicate effectivelyit is especially

important in this area. The culture and conduct necessary to control costs differ

dramatically from those needed to enhance revenue. Of course all of us want

both, but when guiding the minutia of decisions made during the workday, it is

critical not to send mixed signals. Your staff may see it as We are supposed to

make a beautiful print without the right tools. Middle management might think

they are supposed to increase productivity and need, but cant get, more labor.

Top management needs to take a position and stay with it or risk frustration,

reworks and high scrap rates. The cost of trying to accomplish both is enormous

and immeasurable.

This manual is intended to help you approach minimal costs and to maximize

productivity, pricing must make up for the rest.

Conversion Rate Cost Control

There are a number of things that you can or not do in a workday in production

that can make or break your program of cost control. The first of these listed

Chapter 6

PAGE

. 5

below is double stroke. It is a production survival switch on every M&R automat-

ic press that can bail you out of extensive downtime. But the cost is that produc-

tion runs slower. The press allows you to double stroke; this manual helps you to

eliminate the need to double stroke and this chapter tells you the consequences of

such an option. With the same tools that your staff is using, double stroke is

probably a necessity. Our advice is that you need to get them better tools.

DDoouubbllee SSttrrookkee

The reason that this appears in a chapter on pricing and productivity is that it

represents several habits that the operator may have that adapt to poor quality

print engineering. Double stroke and running the shirts around the press more

than once are counter productive and should be used only as intended. Double

Stroke is an excellent opportunity to get out of a jam caused by improper print

engineering. It will allow multiple squeegee (and flood) passes at the flip of a

switch. So if you need a bit more ink, a flip of the switch and you increase the

deposit. There are a few trade-offs for this luxury not the least of which is the

loss of production.

The second warning regards double stroke while flash curing. Refer to page 5.23

for details on flash curing but note that a double stroke is arguably the worst

thing that you can do to a flash job. It causes (or worsens) over flashing and

after tack. Temperature and time is the key to gelling the ink under a flash unit

and when the time is increased for a double stroke, the results are a problem.

After tack runs rampant and the ink tends to over flash creating a problem with

any overprint colors. If the run length is short enough, you may opt to run at a

slow speed. Always try to run the fastest blade speed practical for your condi-

tions. If you are forced to double stroke (refer to page 4.44). The best approach

is to utilize a second screen to gain the deposit required particularly if you have

to flash.

The double stroke cycle is as follows:

1. Index to next station.

2. Begin to flood and raise indexer.

3. Print first stroke.

4. Drop indexer but do not index to next station.

5. Begin to flood and raise indexer.

Costing

PAGE

. 6

6. Print second stroke.

7. Drop indexer and repeat process.

A double stroke adds steps number 5, 6 and 7 to a single stroke print. Lets say

that raise and lower takes one second and a print stroke can take from one to

three seconds. The actual cycle rate is a combination of preset dwell time, air vol-

ume and squeegee speed. Refer to page 6.37 to learn how to establish actual cycle

rate in dozens per hour. The following table gives the cost in dozens per hour for

using this feature.

Like the Cycle Rate of the press, a faster blade speed is preferable but do not for-

get the parable of the tortoise and the hare. If going fast means that you have to

wait to wipe or repair screens, clean up or replace rejected garments, then slow

down per print and you will gain in the long run. It is probable that your

Chapter 6

Double Stroke And Productivity

Dwell in seconds

7.5

6.0

5.0

4.2

3.7

3.3

Target Speed (dz./hr.)

Fast Blade (1 sec.)

Medium Blade (2 sec.)

Slow Blade (3 sec.)

Figure 6.1 This table lists an arbitrary dwell time in seconds on the top row. Below that it converts time into dozens-per-

hour. Actual cycle rate is a combination of dwell time and squeegee speed. The table shows the results in dozens-per-hour.

Shown with three blade speeds; fast, medium and slow and at one, two and three seconds respectively.

Figure 6.2 This chart illustrates

the cost to productivity, one when you

double stroke and two when you dou-

ble stroke with various squeegee

speeds. The plot shows the M&R

blue cycle rate from 30 to 90 dozen

per hour with a single stroke. There

are three lines below. The black

shows the results of a double stroke

and a fast speed. The brown shows

double stroke and a medium speed.

The red shows slow blade and double

stroke. Of course just running double

stroke does the greatest harm. But

the worst end for percentage lost is if

you could be running at a high single

stroke speed. For example if you would run at 70 dozen per hour and you decide to double stroke you will drop to approxi-

mately 48 dozen per hour if you run a fast blade on the double stroke screen. Should you run a slower speed blade you will

drop to 40 dozen and slower yet you get 35 dozen per hour. This is a loss of 50% from the single stroke speed.

Double Stroke And Productivity

10 7.5 6 5 4.2 3.7 3.3

Single Stroke Dwell Time In Seconds

Cycle Rate Dz/Hr.

PAGE

. 7

squeegee speed right now is as fast as it can be. This is the case in most shops.

The reason is simple, speed on a Gauntlet or Challenger is simply a turn of the

dial to alter small or large increments. So adjusting the speed is not the issue, it is

the fact or limits or constraints. There is something or many barriers to higher

speed. Your calibration, screen mesh, inks and blades have to be in order to per-

mit high-speed operation. But not only is it simple to do, it is documented in this

manual. Although flood bar speed has no direct impact on production rates, it

allows the squeegee to run at an optimal speed and the squeegee speed becomes

incrementally more important as the run length increases.

SSqquueeeeggeeee SSppeeeedd

The following table details what happens to your productivity as the speed of the

squeegee blade is changed. Refer to page 6.39 of this manual to establish the rela-

tionship between cycle seconds and dozens per hour of production. The top row

lists actual cycle time in seconds. The row immediately below converts that time

into a targeted or top rate dozens per hour. Continuing downward, the next row

Costing

Figure 6.3 This photograph shows the Challenger II control panel. In order to get top production you must run all heads

on single stroke. Double stroke is for emergencies if and when you are not prepared. To use it means that your production

will run slower. To find our how much slower your production will be, look to figures 7.1 and 7.2.

Squeegee Speed And Productivity

Dwell in seconds

7.5

6.0

5.0

4.2

3.7

3.3

Fast (1 sec.)

Medium (2 sec.)

Slow (3 sec.)

Figure 6.4 This is a table of what happens to productivity with a change in squeegee speed. The top row lists the initial

dwell time in seconds. Immediately below is the resulting dozen per hour at the above dwell, this is the target rate. It is

repeated in the next row labeled fast. Which is obtainable with a fast squeegee. The two rows below, labeled medium and fast

give example to the change in production with a change in squeegee speed.

PAGE

. 8

is a fast blade speed of 1 second and the dozens match the row above, at top

speed there is no loss of productivity. The row below is a medium speed or two

second stroke and to its right is the resultant production. Finally at the bottom

are the results of a slow blade speed. You can see that an actual dwell time of 5

seconds can yield 60 dozen per hour with a 1 second blade speed. At two sec-

onds, the maximum drops to 50 dozen per hour and at a three second slow blade

speed the best case is 42 dozen per hour.

The following checklist will help you to maximize your squeegee speed and as

you can see from the table above it will increase your productivity:

1. Put a third person on the press when ever possible (refer to the

how-to on page 6.30). The caddy will go to the slowest head

and announce then increase its speed. Then the caddy can

maneuver on press to prevent and sort out any minor problems

before they lead to major downtime.

2. Use the thinnest mesh thread in plain weave (refer to page 1.5).

This will permit higher blade speed when using quality ink.

Thinner threads decrease the level of resistance on the ink,

allowing it to transfer easily even at high speeds.

Chapter 6

Squeegee Speed And Productivity

10 7.5 6 5 4.2 3.7 3.3

Dwell Time In Seconds

Cycle Rate In Dz/Hr....

Figure 6.5 This chart compares three squeegee speeds fast, medium and slow to their affect on productivity in dozen per

hour. The M&R blue shows speeds of 30 to 90 dozen per hour. This is what will happen with a fast squeegee speed. The

brown line shows the same range if your squeegee speed is set at medium. Finally the red line shows what happens with a

slow blade speed. For example a fast speed with a dwell time of five seconds will produce sixty dozen per hour. If that blade

was slowed to medium you would lose a second and net fifty dozen per hour. If the speed was slower yet (by one second) you

would net just over forty dozen per hour. The cost can be nearly twenty dozen per hour. Note that at higher initial speeds, the

result of only one slower blade has a far worse affect.

PAGE

. 9

3. Use the flattest mesh available (refer to page 1.17). As the mesh

becomes flatter the shear rate is increased and you can run at

higher speeds.

4. Insure adequate tension levels (refer to page 1.33). Tension

should accommodate the off-contact distance but it must be at a

minimal level to transfer the ink at any part of the screen.

5. Maintain adequate air pressure and scfm (standard cubic feet per

minute) to press. (Refer to user manual supplied with your

Gauntlet or Challenger press.) M&R service will guide you

through airline configurations, chiller applications, compressor

purchases and air supply. Virtually all of your questions should

be covered in the manual.

Costing

Figure 6.6 Shows the squeegee speed controls conveniently located on the press arm of each head. The use of a third oper-

ator means that the production of each color can be taken to an optimum during the press run, without interrupting the

loader. For a review of the impact that the adjustment can have, look to figures 7.4 and 7.5.

PAGE

. 10

6. Use low tack level

inks (refer to page

3.27). Excessive ink

tack is the enemy of

high quality and

high production.

Tack and viscosity

are covered in detail

in Chapter 3.

7. Use the flood

stroke to optimize

the squeegee speed

(refer to figure

6.38). The flow

properties of each

color, even within

an ink series can

differ dramatically.

The floodbar can

help stabilize the

flow of the ink and

maximize the

squeegee speed.

8. Rotate your load and unload positions every twenty minutes

(refer to page 6.37). The caddy should be brought into the

load and unload scheme every four hours of operation.

9. Dont kid yourself, if you are double stroking on any of the

colors, squeegee speed except for that single head is irrelevant

(refer to page 6.8).

FFlloooodd SSttrrookkee

For complete details on the flood bar and its purpose refer to figure 6.38 for

details. Simply it is to return the ink from one end of the screen, where the

squeegee put it, to the other end where again, the squeegee can move it. It is not

intended as an initial print stroke. It only serves to rip the mesh if it is in con-

tact with the mesh. It does not directly affect output like the squeegee blade but

to learn more about how it can boost production refer to page 4.46. The chap-

Chapter 6

To achieve faster set-up times use the following steps:

1. Use a Tri-Loc registration system.

2. Calibrate your press regularly.

3. Set up teams of at least two

persons.

4. Assign specific jobs to staff and

cross train.

5. Mix colors 72 hours before job.

6. Prep screens 24 hours before job.

7. Art should have sufficient

trapping.

8. Have a back-up set of blades.

Achieving Fast Set-Up

How To

Instructions

Clarke Joe, Lynch Colleen C. M&amp;R Professional Screen Printing Series

Подождите немного. Документ загружается.

Clarke Joe, Lynch Colleen C. M&R Professional Screen Printing Series