Optimalizace nákladů v malovýrobě zbrojního průmyslu

Abstract

This thesis focuses on cost optimization within an ammunition reloading company. The work builds upon previous research in business planning and advances it into the phase of increasing economic efficiency and process stability. The primary objective is to identify key cost items and propose specific measures aimed at their reduction and the strengthening of the company's strategic independence. The theoretical section defines concepts of cost management, calculation methods, and lean manufacturing tools. The practical part is based on a detailed analysis of the calculation formula, which revealed the most significant cost burden in the area of direct materials. As a pivotal optimization step, the thesis analyzes the transition to in-house bullet production. A detailed comparison is made between mechanical cold-forming of FMJ bullets and the casting of lead bullets with a polymer coating, with the latter evaluated as more economically and technologically accessible for the needs of a smaller manufacturer. Another pillar of optimization consists of increasing labor productivity through the implementation of the 5S method. Through process mapping and material flow analysis, workplace adjustments were proposed to eliminate non-productive times and increase operational safety. The economic efficiency of the proposed measures is verified at the end of the thesis by calculating the break-even point and determining the payback period of the investment. The main contribution of the work is a comprehensive methodology for streamlining production in the specific environment of the arms industry, combining technological innovation with modern industrial engineering methods.