Analýza nákladů po-sériové výroby s využitím konceptu flexi-linky

Abstract

This bachelor’s thesis focuses on the analysis of costs associated with post series production in the conditions of the automotive industry, with emphasis on the use of the flexible manufacturing line concept (known as a „flexi-line“). The theoretical part of the thesis defines the basic concepts related to manufacturing systems, post series production, and cost management. The practical part of the thesis is devoted to the analysis of the existing manufacturing concept of a series production line and the concept of post series production implemented on a flexi line, including the determination and comparison of unit manufacturing costs. Based on preliminary cost calculations, the manufacturing costs of series production at reduced production volumes are compared with those of post series production realized on a flexible manufacturing line. The thesis also includes a conceptual design of a calculation tool for modeling unit costs of post series production, which may serve as a basis for future decision making regarding the transition of manufacturing projects to a flexi line.