Table of Contents Company Introduction ....2 Product Overview....4 Manufacturing Process....8 Process Design...11 Process Design Objective..

11 Impact of Strategic Performance objective....12 Environmentally Sensitive Design.12 Process Types..13 Process Map.14 Improvement Using Process Maps...15 Throughput Efficiency..15 Effect of Variability...17 Design of Product and Services..18 Layout and Flow..21 Quality management26 Risk Management.27 Material Management28 References .29

COMPANY INTRODUCTION
WISECO began the manufacture of pistons 70 years ago when founder Clyde Wiseman started making them in his garage. The pistons he made at that time were destined for use in big bore marine engines, and like so many successful companies that began in peoples garages, word of what he was doing spread and soon he was making pistons for friends and by so doing his business began to grow. When Wiseco was officially formed in 1941 it serviced the needs of racers and powersports enthusiasts, and today the power-sports sector predominantly motorcycles and ATVs now accounts for the largest portion of the work done by the company. Contrasting to what started in the garage of Clyde Wiseman, today, Wisecos corporate headquarters in Mentor, Ohio, boasts of over 150,000 square feet of state-of-the art forging and CNC machining equipment. The company also boasts strategically located distribution centres within Canada and Europe to serve markets all over the world.

With their coast to coast domestic distribution system and international customers in Europe, South America, Africa, Australia, and Asia, Wiseco is the world leader in the manufacturing of hi-performance, forged pistons and engine parts for the automotive markets. Organization structure Vision, mission and quality policy Human resources The business segments of the company are divided into: Dirt Bike engine parts manufacturing ATV/UTV/Side-By-Side engine parts manufacturing Street Motorcycle engine parts manufacturing V-Twin/Metric Cruiser engine parts manufacturing Snowmobile engine parts manufacturing Personal Watercraft engine parts manufacturing Outboard Marine engine parts manufacturing Automobile engine parts manufacturing

However, regardless of the various business segments the company is involved in, the company manufactures basic engine parts, these engine parts are what are modified to fit into the particular vehicle in which they are to be utilized, these parts include Forged Pistons - Wiseco is unique because they forge all of their pistons in house, and produce all the forge tooling in the country of origin, the USA. This allows the company to control all aspects of their manufacturing process from raw bar to skirt coating finished parts. In addition, in-house Dyno testing gives Wiseco the ability to develop state-of-the-art technology such as new shapes, coatings, and components, and lead the industry through rigorous R&D. Clutch Baskets/Components - Wiseco offers the only forged clutch components in the aftermarket for off-bike and ATV applications. The feature aligned grain flow in the aluminum adds strength and toughness to the parts that are unparalleled through other manufacturing processes. Each Wiseco clutch basket, inner hub, and pressure plate start as dedicated forgings built specifically to take advantage of features that can only be made through the precision forging process. Crankshafts/Connecting Rods - All crankshafts are steel, core hardened and tempered to reduce stress and optimize tensile strength. The crankshafts are made with a nitriding process for hardening rather than induction heat treated. This eliminates any softening between the journals and deformation. The Connecting rods are shot peened for improved fatigue life and have double bridged caps to reduce housing bore distortion Camshafts/Valvetrain - Like Wisecos pistons, all Wiseco camshafts are built on dedicated forgings, making a tougher and stronger camshaft. Other Accessories The company produces other engine accessories like Piston rings, Gaskets, Pistons pins, Ring compressor sleeves and Honing brushes. Naturally, the companys main product, its pistons, benefit from the advanced engineering work that outside contracting brings in to the company. By undertaking work for use in such extreme racing environments as Formula 1, Wiseco gains the benefit of knowledge of working with exotic materials and testing them on various applications, which can lead to new ideas in piston design and manufacture.

Chapter One Product Overview One of the products manufactured by Wiseco limited is the connecting rod. The connecting rod is an integral part of the reciprocating piston engine, where it connects the crankshaft and the piston. This assembly of the con-rod, piston and crankshaft converts the reciprocating motion of the piston to linear motion that is produced by these engines. Wiseco offers two different types of connecting rods made mainly from Forged 4340 Steel and Billet 4340 Steel

Figure 1.1 a Connecting-rod (http://www.peninsulardiesel.com/WP-PENTEST/wpcontent/uploads/wpsc/product_images/6250201.jpg) The above diagram shows a typical connecting rod, it is assembled to the piston at the smaller head and to the crankshaft at the other. The con-rod is assembled so as to give allowance for it corresponding reciprocating motion with the piston inside the cylinder. This reciprocating motion is then passed on to the crankshaft as linear motion, by either pulling or pushing the crankshaft. In a typical four stroke engine, the con-rod push the crankshaft on the first and third stroke and pulls it on the second and fourth stroke to complete on circle. 4

Figure 1.2 Con-rod and Crankshaft Assembly (http://www.heritagegarage.com/-/catalog/engine/15.jpg) Con-rods often enough have very extreme performance conditions, such as being exposed to high stress and fatigue. For Wiseco, its number one objective is to design quality con-rods which withstand the tremendous stress and fatigue from its continuous reciprocating motion. To achieve this Wiseco con-rods are designed with a very high level of detail and precision. The process for the design and manufacture of its con-rods include a very detailed drawing and physical modelling. Below are some of Wisecos detailed drawings for their con-rod.

Figure 1.3 Isometric Drawing of the Wiseco Con-rod

Figure 1.4 Detailed 2D Drawing of the Con-rod

Manufacturing process All Wiseco Con-rods are manufactured by the impression die forging process as it enhances the properties of the con-rod to produce high quality con-rod that can withstand the extreme conditions. The impression die forging process involves the compression of a heated work piece by dies with inverse of desired part shape (in this case the con-rod shape). The work piece acquires the shape of the die cavities (impressions) while its being upset between the closing dies [1].

Figure 1.5 Impression Die Forging (http://www-materials.eng.cam.ac.uk/mpsite/process_encyc/pictures_for_details/forging1.jpg) In commercial impression-die forging as in Wiseco the work piece is usually moved through a series of cavities in a die to get from an ingot to the final form. The first impression is used to distribute the metal into the rough shape in accordance to the needs of later cavities; this impression is called an edging or bending impression. The following cavities are called blocking cavities, in which the piece is working into a shape that more closely resembles the final product. These stages usually impart the work piece with generous bends and large fillets. The final shape is forged in a final or finisher impression cavity.

Due to cold-worked impression die forging, there is a tremendous increase in the strength properties of Wiseco pistons; as cold worked impression die forging results in the favourable orientation of grains which results in strain hardening, thus increasing strength and hardness. A near net shape part with good surface finish, better accuracy and closer tolerances can also be produced by cold working [2].

Chapter Two Process Design A process is simply a method by which products can be manufactured from raw materials to finished products. The activities which constitute the selection of steps and procedures for the manufacture of a product are known as manufacturing process design. In Wiseco it is the job of the process engineer to select process steps for the manufacture of product to the required specifications. The procedure for the design of a manufacturing process typically uses a number of tools including flowcharting, process simulation software, and scale models. It is a whole embodiment of how things should get done for successful manufacturing. Manufacturing processes that are stable, repeatable, and produce consistent results allow managers to accurately gauge how change to a business system will affect an outcome. When processes and systems (a set of interacting processes) are defined and have predictable outcomes, business managers are able to accurately predict costs, outputs, and schedules. Process designs play a large role in how well the processes meet business needs [3].

Objective of Process design There could be a numerous number of methods for the manufacturing of a single product like the con-rod. However the process engineer must design a manufacturing process that suites the company most in terms of; finances, capability, personnel required for the job, machineries and quality of the products. The manufacturing process for the con-rod is designed with the aim of meeting objectives such as; Determining the work flow, Equipment needs, Implementation process, Duration and life cycle.

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Impact of Strategic Performance Objective Strategic performance management is the process where steering of the organisation takes place through the systematic definition of mission, strategy and objectives of the organisation, making these measurable through critical success factors and key performance indicators, in order to take corrective actions to keep the organisation on track. In other words strategic performance objectives are the goals set by the company which the success factors and key performance indicator must achieve. It requires the demonstration of performance outcomes using specific metrics (such as productivity, decrease in costs, etc) [3]. The influence of strategic performance objective is enormous in an industry as it tends to be the steering factor for the organisations performance. The strategic performance objective of the company impacts on its employees and management in the following way; 1. Forces managers to make serious choices about employee performance 2. Empowers managers to adhere to strict performance objectives 3. Reinforces perceived importance of process 4. Helps workforce performance and learning goals to be identified, based on the organizational objectives

Environmentally Sensitive Design In the 21st century one of the major problems faced by the world is the negative impact of our industrial development and processes to our environment. In the past manufacturing processes were designed without taking into consideration their adverse effects on the environment. However after the discovery of the adverse effects of green house gases and other toxins produced from our industrial processes on the environment, process design has shifted towards environmentally sensitivity especially in the in the 21st century. In Wiseco environmental sensitivity is embedded into the design of the con-rod and its manufacturing process. The con-rod is designed with the aim of using materials which impact least to the environment and manufactured using an environmentally friendly manufacturing process. Wiseco con-rods are manufactured by the use of aluminium which is recyclable and shaped using compression die-forging as the amount of materials wasted is considerably 11

reduced. It is also an environmentally friendly process as the process does not involve the burning of fossil fuel or emission of industrial gases [1]. Types of Processes (approach to managing processes) There are various types of managing processes, when these processes are defined and have predictable outcome, business managers are able to forecast schedules, outputs and costs correctly. These process designs play a major role on how well manufacturing processes and business needs are aligned. The various types of processes are; Analytical or attribute centred process Procedural or operation centered process Experimental object or search centered process

a) Analytical or Attribute Centered Process In this, if a new process has a set of criteria, and the available resources have a set of constraints, when the completed design meets both the criteria and constraint, the design is considered adequate. Here attributes of the objects required for the design are the primary point of consideration. When all attributes desired are met, the objectives of this design type are considered completed [4]. b) Procedural or Operation Centered Process This process type focuses on changing a specific object or design to have a desired set of traits or attributes. The primary focus in this process type is the review of what the process is currently capable of and what changes need to be made to accommodate the new criteria. Specific procedures or methods are applied to the addressing the object or processes current deficiencies and how changes can be made. Process changes typically fall within this design type as they focus on existing and implemented processes which can be altered to accommodate new requirements, though design of new processes and systems may be an outcome of the design process as the old processes may be determined to be inadequate [4]. c) Experimental Object or Search Centered Process This process focuses on testing specific objects to determine their suitability. This type of design heavily focuses on experiments and outcomes. The list of possibilities are captured up

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front, and each possibility (or object) is reviewed, tested, or prototyped to determine which has the best set of attributes which meet the design needs [4].

Process Map Process mapping is a workflow diagrammatic representation of the various steps of a process in sequential order. It involves elements such as sequence of actions, materials or services entering or leaving the process (inputs and outputs), decisions that must be made, people who become involved and time involved at each step and/or process measurements [5].

Buy raw materials

Con-rod Cut to desired size

Mild heating Packing and dispatch Yes Impression dies forging No

Quality control test

Edging or bending impression No Shot peening

Heat treatment (sintering) Polishing

Tensile and Hardness test

Yes 13

Grinding

Process Improvement Once a process is understood, process mapping can be used to improve it by simplifying, error proofing or automating the process. Manufacturing processes such as those used in Wiseco can be improved using the following steps; 1. Define the process you wish to study 2. Define the level of detail required 3. Identify the steps within the process 4. Draw the current state map 5. Identify improvement strategies 6. Draw the future state map Process Calculations Through Put Efficiency Through put efficiency refers to the efficiency of the manufacturing process in terms of productivity of machines, procedure, process, or system over a unit period, expressed in a figure-of-meritor a term meaningful in the given context, such as output per hour, cash turnover, number of orders shipped. Throughput time, which is considered to be a key measure in delivery performance, can be put into better perspective by computing the manufacturing cycle efficiency (MCE). The MCE is computed by relating the value added time to the through time, the formula of MCE is [6]:

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Cycle Time The length of work time, or operating time, that a product is available at each work station is the cycle time. It is the amount of time available for a worker at a work station to complete his work. It determines the maximum time allowed for any operation with the required output. It is also the time interval at which completed products leave the production line once it is operating at full capacity. If the time required at any station exceeds that which is available to one worker, additional workers have to be added to the station [6]. Cycle time, CT = (available time per period) / (output units required per period). = production period / production volume.

Work In Progress Calculation A proposed value for the work in progress per project can be calculated, manually adjusted and journalized using the work in progress calculation. The calculation is based on the forecast per and the actual expenses / revenues. If a profit is forecast then all expenses are moved from the balance sheet to the profit & loss account, based on the forecast profit an equivalent revenues amount is moved from the balance sheet to the profit & loss account [6].

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Effect of Process Variability Variability occurs throughout an organisation and adversely effects business costs. Specifically, within manufacturing processes, variability has a significant impact on the costs associated with poor quality performance. Unfortunately, most of these costs are hidden and usually overlooked. Variability in processes is revealed in all the sources of waste. Consequently, if variability can be reduced then so can waste. For example, variability in material outside specification, impacts the seven key forms of waste [7]: Key Waste 1) Transport Impact of variability in material

To and from vendor, quarantine, rework, etc

2) Waiting

Time for replacement material

3) Correction

Scrap and rework costs when the material enters the manufacturing chain

Cost of managing the scrap and rework system Additional Inspection costs Cost of redesign to accommodate the different specifications

4) Process

Extra operations required to achieve quality from different specification materials

5) Inventory

Safety stock to cover future 'out of specification' deliveries

6) Overproduction 7) Motion

Allow slack in system for poor specification material deliveries

Operator, inspector, engineer activities needed to deal with the above items

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Chapter Three Design of Products and Services A good product design always encompasses issues like satisfying unmet needs, ensuring ease of understand-ability and use, appropriate aesthetics, efficiency of production and post consumer recycling among other factors. In Wiseco a good product design for their Con-rod addresses issues like service life, reliability, cost of production and overall product quality. Good product design is very necessary for the companys survival and profitability while maintaining quality in their product at minimum cost. The design of all products in Wiseco involves four major stages; 1. Product Planning/Clarification of Task Phase 2. The Conceptual Design Phase 3. The Embodiment Design Phase and; 4. The Detail Design Phase The product planning phase The product planning phase forms the basis for the design of a new product. This phase forms the beginning of the design process of the con-rod. It can be carried out by Wisecos product planning unit or by external companies such as consultancies and authorities. It combines product planning and clarification of task due to the importance of the two phases being carried out simultaneously [8]. Often enough stimuli for product plan comes from outside (from the market or the environment) or from inside (the company itself) some of these stimulating factors for product plan include; Technical and economic position of the companys product in the market Changes in market requirement, such as the need for lighter but yet more durable conrod for faster engines etc. Suggestion and complaints from customers Technical and economic superiority of competing products.

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Figure 3.1 Showing the Planning Phase [8] The diagram above shows the sequence of activities carried out in the product planning stage. First, the product situation of the con-rod is analysed following some steps like; recognising the product life cycle, setting-up a product-market matrix, assessing the companys competence, determining the present status of technology and estimation of market growth and future developments. After the product situation is being analysed, comes the formulation of search strategies which involves the identification of strategic opportunities using company goals, company strengths and the market Kramer. Customer needs and market trends of the con-rod are also studied alongside the companys aims and objectives and the best strategy is chosen overall. The following stage after the formulation of the search strategies has to do with finding various product ideas by investigating the preferred search fields in more detail using known 18

search methods such as those that are used in product development. These include considering functions, intuitive methods such as brainstorming, and discursive methods such as ordering schemes, morphological charts and systematic combination. After this stage the product idea is selected using evaluation criteria. This stages leads to the definition of products requirements, their clarification and elaboration [8]. The Conceptual Design Phase Conceptual design is the very first phase of a design where drawings are the primary focus, which are comprised of simple plans and sections. These simple drawings should be able to lend themselves easily to more specific sets of plans. At this stage prototypes are made using specific phases, or steps, of conceptual design that are needed to transfer ideas into requirements. These steps include a definition or description of the overall concept, definition of the specifications or requirements of the plan, description of what the concept is intended to achieve and a prioritized list of objectives for the concept [8] [9]. In the design of the Wiseco con-rod conceptual design was very significant. Without it, there would be no way for all users to understand completely or agree upon the representation. Conceptual design differs from the engineering of an idea because it lacks the specific details necessary to do so. Rather at this stage efforts are made towards tailoring the con-rod to satisfy the requirements in order of priority. Embodiment Design Phase In this phase of the design, the concept is worked on with greater detail, and if there is more than one a final choice among them is made. The end product of this phase is generally a set of general arrangement drawings. There is usually a great deal of feedback from this stage to the conceptual design phase as concepts are being modified continuously as they are worked on in greater detail. The Detailing Design Phase This is the last phase in which a very large number of small but essential points remain to be decided. The quality of the con-rod must be good, otherwise delay and expense or even failure will be incurred. Already high-tech computers are reducing the drudgery of this skilled patient work and reducing the chances of error. 19

Chapter Four Plant/Process Layout and Flow Plant Layout is the physical arrangement of equipment and facilities within a Plant. The Plant Layout can be indicated on a floor plan showing the distances between different features of the plant. Optimizing the Layout of a Plant can improve productivity, safety and quality of Products. Unnecessary efforts of materials handling can be avoided when the Plant Layout is optimized. This is valid for: - Distances Material has to move - Distances Equipment has to move - Distances Operators have to move - Types of Handling Equipment needed - Energy required to move items against resistance (i.e. gravity) There are mainly four types of plant layout used practically in industries: Fixed Position Layout: It is for manufacturing very large assembled products on a very small volume basis. The product is assembled at a fixed position, operators and components coming to this position for assembly. The constructions of buildings, road and bridges are organized similarly because of the type of product involved. Examples: the manufacture of ships and aircraft

Process Layout: This layout also known as job layout, locates together similar processes . Different processes are kept in different locations or in different departments within the factory. Each section performs only one or a few of the whole set of process required on a product. There are likely to be several machines of the same type processing several different products.

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Some processes (such as heat treatment) need specialist support (e.g. fume extraction), while other processes (e.g. machining centres) need technical support from machine setters/operators.

So the factory will be arranged with heat treatment together in one location and machining centres in another. Example: Machining of aircraft components

Cell Layout: This type of layout locates together all of the processes required for a set of products. Cells should be relatively small and will usually deal with a small number of related products sharing some common processes. Cellular layout enables a short throughput time and good control since the whole set of processes for a product is done within the cell. Cellular layout is flexible and can cope with a changing mix of products without much loss of efficiency. Cellular manufacturing is the basis of modern manufacturing. Example: Computer components manufacturing

Product Layout: This type of layout (also known as line layout), locates together all of the processes for a product. Each product follows a pre-arranged route through a series of processes. It deals with only a single product on a single process route. Some flexibility can be introduced to enable a line to deal with a small range of similar products so long as they have the same process route. The machines are placed in an order to suit the sequence for completing all items. It is then possible to automate the handling and transfer of items between processes by means of a conveyor belt, robots or similar devices.

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This leads to efficient movement of material but is inflexible. Example: Automotive assembly

Selecting a Layout type From the plant layouts above, the plant layout for the con-rod is selected for satisfying its manufacturing processes. Since most of its processes such as heat treatment, impression die forging and machining are common with other products produced by Wiseco, the Process plant layout is used so as to locate together all similar process in the manufacturing plants.

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Detail Design in Layout

Material stock Cutting Area Heating

Heat treatment

Forging area

Forging area

Milling and Drilling

Grinding

Tensile testing

Polishing

Shot peening

Quality control

Packaging room and store

Reception

Offices

Meeting room

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Line Balancing and Balancing Loss A flow line can be divided into elemental tasks. Each of these tasks will require a specified time to complete. It also has a sequential relationship with other tasks in the flow line. In order to ensure that the line is run efficiently, efforts have to be made to balance the line. Line and work cell balancing is an effective tool to improve the throughput of assembly lines and work cells while reducing manpower requirements and costs. Its aim is to make sure everyone is doing same amount of work, variation is smoothened, no one overburdened and no one waiting i.e. everyone working together in a balanced fashion. One main objective of line balancing is to minimize the amount of idle time and maximize the available work force. In continuous manufacturing industries such as automotives like Wiseco, electronics or assembly operations. A technique applied to assembly lines to achieve JIT. The lines are associated with product layout, where components of products are refined or assembled as they passed through work centers, and finally become a completed product. A designated number of work elements are performed at each work center. The times to perform work elements are derived from work measurement studies. The period allowed to complete operations at each station is determined by the cycle time (or tact time). Line balancing can be achieved in the following steps: 1. Construct the precedence diagram if not given. 2. Determine the cycle time required. 3. Determine the theoretical minimum number of work stations required. This is done by adding up all the task times and dividing the total by the cycle time. 4. Select either the Kilbridge & Wester method or the Rank Positional Weights Method to allocate task elements to each work station. 5. Each work station should not exceed the cycle time determined earlier. Use a table, setting out the work stations from left to right. 6. Use the Longest Operation Time (LOT) rule; select the task with the longest operation time next. Consider adding to the station any task whose time fits within the remaining time for that station. 7. Ensure that the sequencing is in order, even for the task elements in each station. Precedence relationships may interfere with assigning two tasks to the same workstation. 8. Ensure that the restrictions or constraints for the flow line are adhered to. 24

9. Analyze the balanced flow line to improve efficiency and to reduce idle times. An efficient balance will minimize the amount of idle time. 10. Calculate the idle times, and hence the balancing loss (balancing delay) or line efficiency.

The degree of balance for each process time in a flow line operation can be measured. It is the percentage of available work station time that is used productively (Efficiency, output / input = total task time / [No. of stations X Cycle time]). The inefficiency of the flow line or the total idle times of the flow line (Balancing Loss) can also be calculated as [= (1 ) x 100 %]. =

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Chapter Five (Management) Quality Management Quality management can be considered to have four main components: quality planning, quality control, quality assurance and quality improvement. Whereas quality control is the traditional reactive process, quality assurance is the modern approach to quality that takes a systemic view of quality and the interaction between different parts of an organization that are necessary to achieve it. Quality assurance reduces or eliminates poor quality entering the next process. Reordering and re-manufacture will be needed to replace defective components. This requires co-ordination between design, marketing functions and management. Design tolerances required by the customer must be specified. Design tolerances which can be achieved by manufacturing must also be specified. Keeping with modern trends, Wiseco uses total quality management to ensure the continuous quality of its con-rod. Its aim is to provide systems for consistent performance in all business functions and reduce costs with the level of quality indicated by the quality cost. Total quality management employed by Wiseco does not only focus on quality assurance but all stake holders and processes so as to achieve total quality in all aspects [1]. In Wiseco quality management involves the participation of all stake holders to assure best quality all-round. The implementation of total quality management in Wiseco is implemented using the following steps (or method): Introduction o Senior management o Vision statement o Corporate objectives o Management of change

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Implementation o Reorganize and train to support TQM o Form teams o Train: awareness, participative management, team management skills.

Customer focus o Work with customers and suppliers to improve quality Monitor Review Evaluate Redesign

Risk Management Risk management is the identification, assessment, and prioritization of risks followed by coordinated and economical application of resources to minimize, monitor, and control the probability and/or impact of unfortunate events or to maximize the realization of opportunities. In Wiseco risk management is carried out by prioritization process whereby the risk with greatest loss and greatest probability of happening is handled first. Typical risks managed in Wiseco include [10]; Economic Risk Project Risk Technical Risks Business Risk

These risks are managed using the following method; 1. Identify, characterize, and assess threats 2. Assess the vulnerability of critical assets to specific threats 27

3. Determine the risk (i.e. The expected consequences of specific types of attacks on specific assets) 4. Identify ways to reduce those risks 5. Prioritize risk reduction measures based on a strategy Overall risk management in Wiseco is meant to

create value be an integral part of organizational processes be part of decision making explicitly address uncertainty be systematic and structured be based on the best available information be tailored take into account human factors be transparent and inclusive be dynamic, iterative and responsive to change be capable of continual improvement and enhancement

Material Management Materials management is the branch of logistics that deals with the tangible components of a supply chain. Specifically, this covers the acquisition of raw material, quality control of purchasing and ordering raw material, and the standards involved in ordering, shipping, and warehousing the said raw materials. The goal of materials management is to provide an unbroken chain of components for production to manufacture goods on time for the customer base. The materials department of Wiseco is charged with releasing materials to a supply base, ensuring that the materials are delivered on time to the company using the correct carrier. Materials is generally measured by accomplishing on time delivery to the customer, on time delivery from the supply base, attaining a freight budget, inventory shrink management, and inventory accuracy. The materials department is also charged with the responsibility of managing new launches.

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References/Bibliography 1. http://www.wiseco.com/Automotive/CrankshaftsConnectingRods.aspx 2. Schey J.A (2000). Introduction to Manufacturing Processes (3rd Edition) Boston: McGraw Hill Book Co. 3. http://www.torconsulting.com/downloads/strategic_focus_with_balanced_scorecard_ 060123.pdf 4. Dieter E. G. (2000) Engineering Design (3rd Edition) New York: McGraw Hill Book Co. 5. http://www.fpm.iastate.edu/worldclass/process_mapping.asp 6. http://www.accountingformanagement.com/balanced_scorecard.htm 7. http://www.twi.co.uk/content/ksjw002.html 8. Pahl, G. and Beitz, F. (1986) Engineering Design London: Princeton Hall Publishers 9. http://en.wikipedia.org/w/index.php?title=Special%3ASearch&search=conceptual+de sign 10. http://en.wikipedia.org/wiki/Risk_management#Method

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