Woodworker's Journal 1983-7-3, страница 15
a bunch of photocopies of the original and cut the sheets apart. When I'm doing things as I should - whether it's a project for myself or for someone else -1 use a separate slip each time 1 do something new, the more the merrier. For example, if I'm setting up the shaper to offset drawer fronts I make out one slip for setting up and another for actually shaping the fronts. And 1 make out another slip for cleaning up the shop. The simplicity of the system encourages me to be diligent. When the project is done, the slips, which I throw into a cigar box in the shop, are sorted out and the time is arrayed on a columnar sheet with parts of the project (like legs, drawers, case, etc.) down the side and operations (like cutting, sanding, assembly, etc.) across the top. A column and a row for general tasks takes care of effort that applies to the whole piece, like final sanding, for example, or materials scrounging. I said earlier that time is the essence of costing. With some experience keeping detailed records of a string of projects, it's possible to relate things like finishing and sanding to the board feet of materials, and things like assembly to the number of doors, drawers and legs. Thus, when confronted with a new project it's possible to make a pretty good "guesstimate" simply by calculating the number of component parts. To refer once again to previous columns, you'll recall that in Bill's shop we arrived at a total cost per year by adding desired income, operating expenses, depreciation, miscellaneous, housing, employee expense, and profit. This gives a total income and overhead nut, or goal, in our previous example (see page 14, March/April 1983 issue) that total was $40,930. Figuring a year of 50 forty-hour weeks, that's 2000 hours. Dividing $40,930 by 2,000 yields $20.47 per hour, which is the cost of shop, labor, investment and profit that has to be built into pricing along with materials. With the overhead/profit number pegged at whatever it is in your particular case, and with a handle on time derived from record-keeping on a series of projects, you've got something solid to chew on for estimating new projects or commissioned work or for figuring out ways to reduce the costs of items you're turning out regularly. If you really want to get businesslike - and you should want to - you'll soon be able to spot those project items that are the most profitable. I'm talking about the ones that lend themselves to your particular equipment and skill, and the ones that are especially well suited to the sales markets to which you have ready access. You're likely to find, for example, that some items can't be sold readily for their real cost. Your records will give you a way to determine whether costs can be cut (by ganging the cutting perhaps) or whether the item should be abandoned. It's likely that other items, on the other hand, can be sold quite readily at more than their real cost, thus swelling the profit pot, which is the way you want to go. Once those are identified you can use your data to figure out how to trim costs on those even more. Perhaps this is the time to buy that shaper you've been wanting. How much will that save in setup time? The numbers can tell you things like that, along with how long it will take to recoup a new equipment investment. Record keeping is after-the-fact work that, on the surface, seems to have no part in planning. I don't like to look back. I'd rather look ahead. "So, consider it planning," says my wife. She has a point. W\J 14" Bandsaw Unmatched Versatility at an unbeatable price The EMCO BS-2 is designed and sized with the technical perfection demanded by professionals, and it comes fully equipped and ready to go to work. Permanently sealed ball bearings throughout assure perfect blade alignment everytime. Step up to the EMCO BS-2 bandsaw, you'll be glad you did—and step down in price during our special nationwide sale! t Motor Capacity ft tip Cutting Height 5 7" Throat Capacity 14 3" Cutting Speeds 120nvmin 74Sm/rnin 1250m/mln Rotter Dia 3-wheel 6 7" Table Sue 15.7" * 15 7" Weight 60 lbs Blade length 74" One year full warranty 30-day money back guarantee SALE $37900 Regular $495.00 Motor and Floor Stand included Order now while special supply lasts OROER BY PHONE 614/445-8328 EMCD Ml/^QtlE^ .CORPORATION F O B. Columbui. Ohio EMCO MAIER CORPORATION Dept 5S3 2050 Fair wood Ave . Columbus. OH 43207 SHIPPING ADDRESS: NamB_ City Stale 2:p _ j l_J Full Payment_____, Persona) check, money order or bank ■ draft Make checks payable to Emco Maier Corp. I Please Charge To My D MasterCard O Visa Ohio residents add | CARD NUMBER_D Please send free catalog 5'4% sales tax | INTERBANK NUMBER I Expiration Date I (MasterCard Only] Month |
