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Functions through“MAKIGAMI”Analysis
Introduction
It has long been evident that progress in TPM for the administrative division has been frustratingly
slow. Perhaps this is not surprising, as TPM had its inception as an approach focused on plant
maintenance. Another reason is that administrative work typically is not viewed as generating direct
value-added, so administrative TPM have always consisted strictly of cost-reduction measures.
It is time for a reassessment. Inadequate information and services to the production sites where value is
added provide an opportunity to boost exponentially the improvements (loss reductions) a facility can
achieve. Without meaningful efforts to enhance the functions of the administrative division, any
attempt to improve the constitution of management is doomed from the outset.
This paper explains how TPM can be used to bolster the efficiency of the administrative division and
use that newfound efficiency to energize the core functions of administrative staff. The discussion
herein will begin with a MAKIGAMI analysis of the issues involved, then move to more specific
suggestions for increasing efficiency in the administrative workplace.
1
ItIt can
can be
be made
made by
by
Coom
C mppaannyy
senior
senior management
management & & teggyy
middle-level sstraate
tr
middle-level stuff
stuff members
members
Hardware
Hardware aspect
aspect reform
reform
operating
operating plans,systems,
plans,systems,
Visible part work
work processes
processes
Explicit rule of
company
Outspoken or hidden
Hidden part rules of company
Software
Software aspect
aspect reform
reform
Corporate
Corporate mindsets,
mindsets,
ItIt can
can be
be only
only made
made
by cultures,customs
cultures,customs
by all
all employees
employees
ug
rou gh ou
h aallll o utt
s p e
e cct
t re
refo
form
rm thro
th
ftw
oft re a
waare a sp
Caarr
C ou
rryy o utt sso lemmeen tio
tati
nta on
n
T PM
TP imp
M im ple ful
e c t re fo rm to a success
are as p rm
Bring hardw by software aspecte refo
conclu sio n
2
What
What is
is to
to build
build aa “character”
“character” for
for aa enterprise?
enterprise?
We will now turn to discussing in greater detail what it means to build a "constitution" for an
enterprise.
The term "constitution" is used the sense of a physical (as opposed to a political) constitution. For
example, to succeed in themes such as "never committing errors" or "reducing cost," each member of
the organization must maintain consistent effort and attention to get the job done. Once the workplace
has acquired an "error-free constitution" or "low-cost constitution," these goals are achieved routinely
through normal work and no special awareness is necessary.
When we remedy a poor physical constitution, we create a constitution that does not merely cure its
illnesses, but a constitution that keeps good living habits so that the body does not easily fall ill. In the
case of an enterprise, the point of improving the constitution is not to turn unprofitable operations into
profitable ones but to reform work habits that lead to losses, changing them into work habits that
generate income.
The enterprise thus gains a "profitable constitution," generating income as an integral part of its routine
operations.
3
Aim
Aim of
of Administrative
Administrative Division
Division
Change to “=”
4
Aim
Aim of
of Administrative
Administrative Division
Division
Improve company’s
management constitution
The task of the administrative division is to provide services to the manufacturing division in its
processing of information. This division covers a wide swath of functions and in fact refers to sets of
functions in each division. Components of the administrative division include the production
management division, which covers production planning, personnel planning, inventory management
and delivery schedule management; quality assurance, which involves quality standards as well as
inspection criteria and measures; the sales division, which includes the senior management Planning
Office and sets sales plans and prices; the human resources division, which plans the hiring and
training of personnel; and much else.
All of these administrative divisions have an effect on the production division and other divisions.
Moreover, losses occurring as a result of the actions of the administrative division are far more
extensive than those generated by the production division (production workplace) itself.
Strengthening the functions of the administrative division is therefore an absolutely essential task.
Without this effort, the improvement of a company or workplace's management constitution is
impossible.
5
Work
Work Survey
Survey
Move
Work Support function
type C
Meetings
The pie graph on the left shows how much time is taken up with each type of work, for each
administrative division. This information can be used to list work functions in order of time
consumption. Of course, this information alone does not tell us whether or not the division is using its
time effectively.
To answer this question, work is broken down by content, as shown in the pie graph at right. A rough
breakdown into basic work functions, auxiliary functions and other functions shows that core work
consists of no more than 25% of the total. While meetings, moving from one place to the other and
clerical processing are all undeniably necessary, none of these actions themselves create value.
Reducing these non-value-adding tasks to the bare minimum is improving efficiency.
6
Direction
Direction of
of Work
Work Efficiency
Efficiency Improvement
Improvement
Routine &
Work maintenance Routine &
work maintenance
amount
KAIZEN work
Innovative &
Innovative & structural
structural Enhance innovation
innovation work
work value
work
Evolution
Work in the core functions of the administrative division consists of work that requires judgment rather
than logic, such as planning or decision-making. These tasks generally account for 20-30% of the total
administrative workload.
The remaining 70-80% of the work is routine work that can be processed by straightforward logic.
These functions may be called auxiliary functions. By streamlining routine tasks, the company can
make more of its time and energy available for structural innovation, such as planning and creative
work.
Although many managers continue to equate "improving efficiency" with activities to cut management
costs, they risk missing out on the true role of the administrative division. Their efforts may not only
fail to strengthen enterprise constitution but may even weaken it.
7
Concept
Concept of
of activities
activities
Function
Function
Function
Function
Operation
Operation Function
Function
Functional
Operation
Operation network
work
work work
work Function
Function
work Operation
Operation
work
Linking
Linking of
of functions
functions
work
work work
work Operation
Operation processes
processes
Development
Development of of functions
functions
Work “ MAKIGAMI”
MAKIGAMI”
“MAKIGAMI” and
and
Work efficiency
efficiency structural
structural improvement
improvement
analysis
analysis
Autonomous
Autonomous maintenance
maintenance
Training
Training of
of personnel
personnel Making systems visible
Making systems visible
Achievement
Achievement of of Evaluation according
“ office factory”
“office factory”
factory” to Q,C and D
To satisfy a given function, a company must follow certain systems of operation to perform certain
work actions. These systems and actions are the work mechanisms of the administrative division.
We therefore separate activities into three components: Function, operation and work. These
distinctions make it easier to understand the aims of activities and how they are carried out.
"MAKIGAMI" analysis is an approach that renders operating processes visible and views the
administrative division as an "office factory." It does this by evaluating the division in terms of QCD:
How well does the administrative division provide high-quality work, at low cost and according to the
delivery schedule?
8
Concept
Concept of
of Office
Office Factory
Factory
Office Factory
From
From external
external From
From internal
internal
sources
sources sources
sources
Information
&
& Contribute
Contributeto
to
Service
Data Clerical (output
( output)
)
management
management
(input
( input)
) (process
( process)
)
Just as a production plant processes raw materials into finished goods, the administrative division
accepts information as its raw material or input, which it processes to output new information and
services. When viewed in this way, the administrative division is indeed an "office factory."
Modern manufacturing systems provide examples of some of the most efficient systems in the world.
When compared with manufacturing systems, administrative operations clearly suffer from a wide
range of problems.
9
Problems
Problems in
in Conventional
Conventional Administrative
Administrative Work
Work
Lack of process design Lack of work design
(Processes
(Processes are
are not
not established)
established) (No
(No standardized
standardized work
work is
is established)
established)
① Work methods are left up to individuals.
① Work is not performed consistently to Progress in standardization is
completion, so the point at which the job unsatisfactory and standards are not
is completed is unclear and objectives taught from one person to another.
are not clearly defined.
② People perform their work at their own
② Offices are laid out with different desks, which are therefore used for a
processes on different floors, making it wide range of tasks. Because work
difficult to bring work to the appropriate locations are not specialized for various
locations. tasks, work locations and tools are not
③ Only results from other locations are designed specifically for each purpose.
seen, not the work processes themselves. ③ Workplace layout is poor, so that a task
cannot be performed in a single location.
④ Workers are unaware of the state of This causes much unnecessary moving
progress or the existence of any about and renders external setup impossible.
abnormalities, so they are slow to take ④ Authority is not delegates and employees
action. are not trained in multiple functions, so
⑤ Levels of difficulty or inconvenience vary work cannot be completed without passing
among work duties, so loads are through many people’s hands.
unbalanced in the mix of work. ⑤ Visual control is not conducted and
improvement of tools and techniques are
not conducted.
10
Problems
Problems in
in Conventional
Conventional Administrative
Administrative Work
Work
Problems are hard to observe
Establish
Establish Workstations
Workstations as
as aa optimal
optimal workplace
workplace
Points
Points
It is often said that administrative work is hard to observe. This type of work is hard to understand, and
managers tend to notice problems only when results are reported, rather than taking a look at work
processes for themselves. These are important reasons why progress in the improvement of
administrative work is so slow.
This is why "MAKIGAMI" analysis is used to reproduce the true status of administrative work and
visualize the work. "MAKIGAMI" analysis provides tools for recognizing problems and addressing
them. It also provides processes in which all managers and workers can share their views on a single
given operation and improve work processes.
To prevent backsliding after improvements are effected through "MAKIGAMI" analysis, changes must
be made permanent as part of the company's "hardware." These hardware improvements are known as
"workstations," and the five key points in the construction of workstations are summarized in the table
above.
11
5-Step
5-Step Deployment
Deployment of
of Office
Office Work
Work Efficiency
Efficiency
Focused Improvement Activities
Studying Problem Extract work flows and actual situations using Makigami.
2nd to understand Express situations as they are using actual slips / forms
situation and ledgers.
To tackle administrative efficiency, it is important to decide the details of activities for each step and
proceed on a step-by-step basis.
Each company can decide for itself how to put this approach into action, but it is best explained in
terms of the five-step deployment approach detailed in the table above.
In the following pages, five-step deployment will be described from step 1 through step 5, using the
example of activities carried out on actual administrative work at the General Affairs Section of a
company we will call Company F. The improvement theme studied here is "50% reduction in man-
hours required for payroll calculation."
12
Challenge
Challengeto
to reduce
reduceman-hour
man-hourof
ofsalary
salarycalculation
calculationjob
jobto
tohalf
half
Problems
Problems
Salary Calculation Job 1.Manual
4,825 min. 1.Manual work/calculation
work/calculation in
in salary
salary
calculation
calculation takes
takes too
too much
much time
time
and
and causes
causes many
many mistakes.
mistakes.
2.Difficult
2.Difficult to
to see
see work
work process.
process.
3.A
3.A few
few days
days overtime
overtime every
every
The other job month
month before
before the
the deadline.
deadline.
Insurance
Total
man-hour Tax adjustment
39,480 Aim
Aim
min/month Welfare 1.Improve
1.Improve work
work way
way and
and system.
system.
Human Simplify
Resources Simplify calculation
calculation work.
work.
2.Visualize
2.Visualize salary
salary calculation
calculation
Reception job.
job.
Employment
Targets
Targets
Conclusion
Conclusion :: Review
Review of of Duties
Duties 1.Reduce
1.So 1.Reduce salary
salary calculation
calculation
1.So many
many kinds
kinds of
of job
job in
in general
general affair
affair department
department job
job man-hour.
man-hour.
2.Each
2.Each workers
workers understood
understood theirtheir own
own jobs,
jobs, 4,825
but 4,825 min. → 2,400
min. → 2,400 min.
min.
but did
did not
not understood
understood wholewhole job
job flow.
flow. 2.Reduce
2.Reduce overtime
overtime work.
work.
3.Salary
3.Salary calculation
calculation jobjob is
is routine
routine work
work and
and amounts
amounts 480
to 480 min.→
min.→ Zero
Zero
to 12.5%
12.5% ofof general
general affairs
affairs department.
department.
13
Studying
StudyingProblem
Problemto
tounderstand
understandsituation
situation To
ToMake
Makethe
theMAKIGAMI
MAKIGAMI
1.Make
1.Make format
format of
of the
the MAKIGAMI
MAKIGAMI by
by using
using A0
A0 size
size papers
papers
Date --
Actual Data
--
Actual man-hour --
2.Write
2.Write down
down time
time based
based flowchart
flowchart of
of the
the work
work by
by hearing
hearing from
from aa person
person in
in charge.
charge.
3.Set
3.Set the
the timing
timing of
of trial
trial judging
judging from
from the
the progress
progress of
of Makigami
Makigami preparation.
preparation.
4.Work
4.Work in
in accordance
accordance with
with Makigami
Makigami during
during trial
trial period
period (1
(1 month).
month).
Record
Record actual
actual man-hour
man-hour by
by implementing
implementing time
time study
study for
for each
each work.
work.
5.Confirm
5.Confirm the
the result
result and
and realise
realise the
the difference
difference in
in man-hour.
man-hour.
14
MAKIGAMI
MAKIGAMI procedure
procedure Key
Key point
point
Make work flows visible!
1)
1) Reconfirm
Reconfirm the
the Theme
Theme of
of Challenge
Challenge and
and make
make the
the Format
Format of
of MAKIGAMI.
MAKIGAMI.
2)
2) Write
Write down
down the
the time
time based
based Flow
Flow Chart
Chart of
of Work
Work by
by hearing
hearing from
from members
members
in
in charge.
charge.
3)
3) Stick
Stick all
all Actual
Actual documents,
documents, Slips
Slips or
or Actual
Actual Data
Data on
on to
to each
each processes.
processes.
4)
4) Work
Work in
in accordance
accordance with
with Makigami
Makigami and
and then
then fill
fill down
down actual
actual man-hour
man-hour
by implementing
by implementing time
time study.
study.
5)
5) Rearrange
Rearrange or
or reorder
reorder the
the work
work processes
processes such such as
as combining
combining some
some
processes
processes to one process.
to one process. (be
(be sure
sure to
to fill
fill in
in the
the serial
serial number)
number)
6)
6) Uncover
Uncover factors
factors that
that obstruct
obstruct the
the flow
flow of
of work.
work. (fill
(fill in
in the
the mini-memos
mini-memos and
and
then stick
then stick them
them in
in accordance
accordance with
with serial
serial number)
number)
The above table indicates the sequence for preparing a "MAKIGAMI" analysis. Although
"MAKIGAMI" analysis should of course expose losses in the work itself, its more important task is to
uncover losses that obstruct the flow of work. For this reason it is essential that the "MAKIGAMI"
analysis be prepared in a way that renders the flow of work visible.
The aims of "MAKIGAMI" analysis are as follows.
15
MAKIGAMI
MAKIGAMI Part
Part 22
1.Define
1.Define order
order time
time based
based MAKIGAMI
MAKIGAMI as as ”MAKIGAMI
”MAKIGAMI part
part 1”.
1”. Then
Then in
in order
order
to
to make
make work
work flow
flow visible,
visible, sort
sort out
out the
the order
order based
based on
on process
process and
and make
make
“MAKIGAMI
“MAKIGAMI part
part 2”.
2”.
Job --
--
Lead time - --
Products --
How many hours to wait
(output information) starting next process
Processed data
Customer --
To where
2.
2. Uncover
Uncover factors
factors that
that obstruct
obstruct the
the work
work flow.
flow.
(fill in
(fill in mini-memos
mini-memos and
and then
then stick
stick them
them onon MAKIGAMI)
MAKIGAMI)
16
Example of
MAKIGAMI
Scene of
Making MAKIGAMI
17
Loss
Loss Definition
Definition in
in office
office
Before identifying the factors that obstruct workflow, it is a good idea to establish a common
understanding with the members of your group regarding what the desired, or ideal, state of that
workflow should be. You are then in a position to compare the current (actual) state of affairs with the
desired state and identify the difference between the two as loss.
In doing so, it is important to determine beforehand the categories of losses and their definitions.
The table above offers an example of how losses can be categorized. Rather than follow this example
too strictly, however, you are advised to discuss the categories fully with you fellow members, so that
losses can be sought out as freely as possible. For example, you can implement “mini memo operation”
and encourage members to write a large number of these and append them to the "MAKIGAMI"
analysis, bearing in mind that quantity is more important than quality.
18
100
50
(%)
Post work
Manual Calculation
Check work
diagram or graph.
Money into the envelope
Work
What losses
Input data to the computer
Operating the computer
Rearrange the slips
Stapling
Distribute the salary
Losses
Work analysis
Sorting
Filing the Documents
Cutting the paper
Processes
150
100
50
Duplication work Loss
others
Closing envelope Loss
Manual Calculation Loss
Rework Loss
Unskilled Loss
Waiting Loss
Lack information Loss
Conveyance Loss
Copy Loss ◎
Make the attendance book
Filing Loss △ △
Make the timecards
Revise the master table
△◎
analysis Graphs
Graphs
◎◎△ △
Deduct bought products
Calculate Subtraction
19
△
Revise the salary master
◎
〇〇
△ △
△
△
Revise the bank master Make the attendance book
Clarified Loss
△
Registration the data
△
Make the timecards
Calculate for employees
△
Revise the master table
〇△△
△ △
Calculate for part timers
〇◎
◎◎◎
◎
Money into the envelope Revise the saving passbook
△ △◎◎
◎
△ △△ △
◎△
Make the overtime list
◎
〇
◎
Revise the club fee
Deduct bought own products
Loss Graphs
Graphs
Calculate Subtraction
50
Revise the salary master
Revise the bank master
100
Registration the data
Calculate for employees
Calculate for part timers
150
(min/month)
Man-hours of Loss
〇: 10 to 30 min.
△ Less than 10 min.
◎:More than 30min.
Make the salary account
Which process
Make the salary receipt
Money into the envelope
ake the overtime work list
losses
& Classify the Losses
Identify the Point at issue
How much
Work man-hour in each processes Graph
Organize the mini-memos by category to perform loss analysis, then display the results in a Pareto
Make
Make the
the plan
plan to
to improve
improve and
and implement
implement
1.Share
1.Share the
the direction
direction of
of KAIZEN
KAIZEN among
among members
members andand set
set points
points of
of view
view to
to KAIZEN.
KAIZEN.
1)
1) Can
Can we
we eliminate
eliminate the
the work
work ?? 2)
2) Are
Are they
they duplication
duplication work
work ??
3)
3) Can
Can we
we combine
combine the
the work
work with
with another?
another? 4)
4) Can
Can we
we implement
implement office
office automation
automation ??
2.Clarify
2.Clarify the
the relationship
relationship between
between losses
losses and
and processes
processes and
and then
then list
list up
up the
the KAIZEN
KAIZEN
themes.
themes.
3.Break
3.Break KAIZEN
KAIZEN themes
themes down
down into
into small
small pieces
pieces such
such as
as creating
creating sub-themes
sub-themes
4.
4. Divide
Divide themes
themes into
into type
type AA (can
(can be
be solved
solved by
by one's
one's own
own workplace),
workplace), type
type BB (can
(can be
be
solved
solved in
in cooperation
cooperation with
with other
other divisions)
divisions) and
and C
C (must
(must be
be addressed
addressed on
on aa company-
company-
wide
wide basis).
basis). Then
Then implement
implement KAIZEN
KAIZEN with
with certain
certain target
target deadline.
deadline.
The table of KAIZEN theme list
No. Subjects for KAIZEN Kind of losses(for improved) Time Level
1 Change O.A.to part-timers Manual work, Post, Duplication check Oct. A
2 Abolish re-arrangement lists Re-arrangement, Waiting Oct. A
3 Change O.A.to other manual work Manual work, Duplication check Oct. A
4 Salary delivery times to become half Duplication work Sep. A
5 Simplify for total overtime hrs. Post, Duplication work Feb. B
6 Simplify for make an attendance lists Post, In-correct file Dec. A
7 Simplify for make timecards Post Dec. A
8 Simplify for total salaries Manual work, Duplication check Apr. C
9 Improved salary payment job Packing money, Waiting, Conveyance Feb. B
10 Change O.A.to payment own products Post Oct. A
20
Monitoring
Monitoring results
results
1.Separate
1.Separate the
the completed
completed process
process by
by color
color
For
For the
the process
process where
where man-hour
man-hour reduction
reduction For
For the
the eliminated
eliminated
was
was achieved,
achieved, put
put green
green on
on itit process,
process, put
put red
red on
on itit
2.Monitor
2.Monitor results
results of
of Kaizen
Kaizen by
by making
making graphs
graphs
5000
(min.)
4000 4825
Overall man-hour
3000
4045
3615
2000
2915
2400
1000
0
96.7 96.12 97.3 97.7 98.2
21
Sustaining
Sustaining
Salary
Cassettes are
in the order of Salary
work process
Grow
Grow up theSALARY
up the SALARY TREE TREE
ininoffice
officework
worklike
likethe
factory
factory
月
8
8 13
13 20
20 21
21 27
27 30
30
予定
給与振込みマスターの変更
明細表現金の袋詰め
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
コントロールデータの登録
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
今日の日は
給与袋の配布
給与袋の返却
正規給与マスターの変更
時間外労働の集計
銀行への連絡
給与袋の再配布
パート有給発行
パート給与マスターの変更
終了
年調累積
正規給与の計算
役員給与の計算
給与受領書の作成
出勤管理表の作成
給与明細表の作成
クラブ費天引きの変更
財形貯蓄天引きの変更
給与控除集計表の作成
パート給与の計算
社内販売等の天引き
作業服代の天引き
組合購買の天引き
給与天引きの集約
生命保険天引き変更
タイムカードの作成
Each Plate
A Plate corresponds
displayed to one process.
one process.
Turn Visualization systemofof
Visualized system
Turn aa plate
plate after
after finishing
finished the process.
(Front side is white and back is red) job progress in a month
(Front side is white and back is red color)
Relying on the capabilities and attention of operators is not sufficient to ensure that the results of
improvements become entrenched in the workplace without backsliding. The photo above shows an
example of some of the physical tools devised for use in support management. The use of such tools is
the beginning of the development of a true workstation.
22
Making Key point
Making Order
Order of
of Work-station
Work-station Manage the flow based
on the actual work!
1.
1. Compare
Compare the
the current
current workflow
workflow with
with improved
improved MAKIGAMI.
MAKIGAMI.
2.
2. Put
Put the
the serial
serial number
number on
on every
every process
process in
in the
the improved
improved MAKIGAMI.
MAKIGAMI.
3.
3. Arrange
Arrange all
all documents,
documents, slips
slips etc.
etc. in
in numerical
numerical sequence
sequence by
by using
using aa big
big table.
table.
4.
4. Arrange
Arrange documents
documents in
in work
work unit
unit then
then put
put them
them into
into cassettes.
cassettes.
5.
5. Arrange
Arrange the
the documents
documents according
according to
to actual
actual operating
operating procedure.
procedure.
6.
6. Set
Set the
the location
location of
of working
working desk
desk and
and invent
invent gadgets
gadgets in
in innovative
innovative way.
way.
7.
7. See
See the
the location
location of
of In-flow
In-flow and
and Out-flow
Out-flow based
based on
on working
working flow.
flow.
8.
8. Allocate
Allocate desks
desks and
and OA
OA machines
machines based
based on
on working
working process
process and
and set
set address
address
based
based on
on serial
serial number.
number.
9.
9. Make
Make the
the progress
progress of
of work
work visible.
visible.
10.
10. Implement
Implement Kaizen
Kaizen by
by repeating
repeating simulation.
simulation.
23
Desk Layout
Visualisation of progress
Attach tags to
processed documents
by showing processed
date and person
in-charge
24
KAIZEN of Clerical Desks
Use baskets
Move baskets with
instead of draws
documents to the
next process
Put processed
documents into baskets
Draw upper
table
25
Workstation
Workstation
Layout working desks
and OA facilities
according to the job flow.
Preparation Preparation of
Sorting Submitting Checking of Bills for Payment
Slips Slips Slips Expenditures Instruction
Evolutionofofthe
Evolution Workstation
work station
1) Take
Largelarge space
space for work
for the Workstation in early
station in early time.
time.
5)Office Automation
To become leads
reduce to thework,
manual reduction of manual
if increased OA.work.
6) Manual workreduce
To become reduction
theleads to process
processes, reduction.
if decreased manual work.
7) To
Process reduction
become reduce leads to efficient
the space, operation,
if decreased thethen leads to
processes more
and
space reduction. achieved high efficiency of the work.
26
Toward
Toward Greater
Greater Management
Management Efficiency
Efficiency
From order acknowledgement to delivery
Date 2 5 6 8 9 19 20 26 28 29 30
Process Order Planning Direction Preparation Production Check Packing Delivery
MAKIGAMI⑦ MAKIGAMI⑧
Customer Kanban Delivery
MAKIGAMI①
From order to planning
MAKIGAMI③
Distribution
Production MAKIGAMI⑥
management Output of materials
Computer
Workshop
2
Material MAKIGAMI⑤
Order for materials
Supplier
Production Management
27
Effect
Effect of
of MAKIGAMI
MAKIGAMI Example of Daily Settlement Activities
MAKIGAMI analysis
The example of daily settlement activities above provides an illustration of this approach. First, a
"MAKIGAMI" analysis is conducted to assess and improve the actual status of the enterprise. Support
management is provided through the creation of workstations and work manuals.
The next step is to create the necessary lines for carrying out daily settlement in accordance with the
concept of the "office factory." When these lines are functioning, the administrative division
experiences a quantum leap in the speed and quality of information, as it creates a management
constitution with the strength to answer the challenges of the information age.
"MAKIGAMI" analysis achieves greater operating efficiency not merely by reducing the eight major
losses in administrative work, but by contributing significantly and positively to management.
28