Professional Documents
Culture Documents
BY: N.Poomagal M.E Industrial engineering College of engineering Guindy Anna university 1st June to 30th june 2011
ACKNOWLEGEMENT
I am thankful to the people of MAS Linea fashion for their immense help. I would like to express my deep gratitude towards HR Head Mr. D Martin, for allowing me for the in-plant training at their organization .I would specially thank Mr. Raja for his esteemed guidance and support at all stages of the training . I would also like to thank all the people specially Mr Ramachandran , Mr Venkat and Mr Santhosh of MAS Linea Fashion for their co-operation and helping me understand each department with great clarity providing me invaluable knowledge and guidance. And I also thank all the workers who patiently answered all my quries and helping me to conduct the study.
CONTENTS:
1. INTRODUCTION. 2. TIME OFFICE AND SECURITY ADMINISTRATION . 3. MERCHANDISING 4. RAW MATERIAL & SOURCING DEPARTMENT 5. MATERIAL QUALITY ASSURANCE 6. PRODUCTION PLANNING & CONTROL 7. SPREADING DEPARTMENT 8. CAD DEPARTMENT 9. CUTTING DEPARTMENT 10. BUNDLING 11. AQL 12. PRODUCTION 13. INDUSTRIAL ENGINEERING 14. FINISHED GOODS 15. BEST OF MLF 16. STUDY
INTRODUCTION
MAS HOLDINGS:
In 1987 ,MAS holdings was established by three brothers Mahesh Amalean (chairman MAS holdings, chairman nano technology), Ajay (MD of MAS corporate solutions and retail India Super headed amant MAS only lingerie brand), Sharad Amalean (chief executive office/Deputy chairman MAS holdings) to manufacture intimate apparel in Sri Lanka. Starting with a single factory and a staff of 60, the MAS group has grown exponentially in the ensuring years . Today the group has 39 world class manufacturing facilities with a combined workforce of 35,000 dedicated employees. With an annual turnover of over USD 700 million it is Asias largest intimate apparel manufacturer and the regions most rapidly growing provider. The seamless concept to delivery solutions across the value chain create an award winning amalgamation of research and innovation ,design and development.. Today MAS is the lead strategic partner for Victoria secret servicing numerous global brands including Nike, Speedo ,Marks & Spencer and triumph. They are 14th among top 20 Progressive Asian Leaders by World Business Magazine.
Global operations include design studio for 28 world class manufacturing facilities super headed by skilled international team of over 45,000 people.
Joint venture partners: Limited Brands USA Triumph International, Germany Speedo International, UK Stretch Line Global, UK Prym Intimates,PLC UK Bran dot International USA Woyon Dentelles ,France DOGI International, Spain Texprint SA, Spain
CUSTOMERS
Victorias secret GAP Kong S.Oliver Mexx Mother works -
LOCATION
U.S.A Canada, Japan, Europe, U.S.A ,HongGermany Netherland U.S
MAS VISION
A world class Enterprise of Excellence driven by committed people that delivers beyond stake holders Expectations
MAS MISSION
Total Employee Involvement Empowered teams Show casing Talent Guided by MAS values.
CERTIFICATIONS -
WRAP IPS certifications Organic certifications Certified as complaint by GAP, LANDSEND, H&M, HANES.
MOS OPERATING SYSTEM INFORMATION TECHNOLOGY FINISHED GOODS WARE MERCHANDISING SOURCING
BEST PRACTICES
6S Safety Awareness First Aid training LEAN and MOS Practice of eliminating waste and for process improvement. World Wide responsible production Global organic textiles standard. Women go beyond 1. Career development 2. Rewarding excellence 3. Work life balance
COMPETITORS
Celebrity Fashions Pearl global Vijay garments
LEAN MANUFACTURING:
MAS operating systems( MOS) is a lean manufacturing procedure based on the Toyota production System. MOS emphasizes a minimization of resources used with the objective of becoming responsive to customer demand at lowest cost and delivered in the shortest lead time. Their systematic approach has empowered employees and lead to a Kaizen Culture building quality across the business creating an industry first.
WOMEN GO BEYOND: Championing womens empowerment in global apparel industry. Women form 80% of MAS total workforce and over 90% of the employees at their apparel manufacturing plants are female. Launched in 2003 the women go beyond program strives for the empowerment of women at our plants and in the community by acknowledging their role in the society through focused initiatives. The key components of the program included knowledge, acquisition, awareness, leadership skills, attitudinal changes, work life and personal life harmony.
SAFETY
Holdings is South Asias largest intimate apparel manufacturer, with an annual turnover of 700 million US dollars. Nov 29, 2009 (LBO) - A Sri Lanka launch may be on the cards within the next two years for MAS lingerie brand Amant, as the venture breaks even next year, led by its success in India. Declining to give details of earnings, the brand has been growing 50 percent year on year since it was launched in 2007 and is currently among the top three lingerie brands in India . Amante was launched in India, building on 20 years of skill and experience in design and manufacturing for the likes of Victorias Secret and Marks and Spencer.
The company decided against its own stores, influenced by the high costs of Indian real estate and opted instead to distribute through independent retailers and department stores. Today, Amante is sold in 250 outlets across all major cities in India such as Mumbai, Delhi, Calcutta, Bangalore and Chennai. Currently, about 40 percent of its business is in the Northern cities, 30 percent in the West, 20 percent in the South, and 10 percent in the East. A value-premium brand, colors such as wine berry, mushroom and peach blush bras and panties, are popular among 25 to 45 year old women with disposable incomes. So is the new range of swimwear. Prices range upwards from 395 Indian rupees for its basic comfort range to 895 rupees for more varied styles and vibrant colors. 'Floral Romance', a full cover t-shirt bra, is Amantes bestseller, Amalean says. And styles are tailor-made for conservative India . The styles are inspired however, by the colors and trends at the lingerie shows in fashion capitals Paris, London and New York. The lingerie is still made entirely in Sri Lanka, where technical and design skills are superior, and most materials are sourced from the groups own supply base within the country.
GLOBAL ENDORSEMENTS Femmy Award for innovation in Intimate apparel Industry(2008) SAP ACE (award for Customer Excellence) in the best textile and apparel sector implementation Large enterprise category ,2007. Victoria secret stores vendor of the year Award ,2006. Nike award for outstanding performance in innovation Regional Product Development ,Quality and corporate social responsibility, 2006 Adidas most innovative supplier Award 2006
1st annual UN Global compact review for the elimination of discrimination in respect of employment and occupation 2007.
Embedding human rights in business lead case on policy in the UN Global compact publication 2007.
MAS Active Linea Intimo Honoured with adidas 2009 Leadership Award
14th, June 2010, Linea Intimo, MAS Actives Strategic Business Unit specializing in seamless apparel, was honoured with the adidas Leadership Award for 2009. The award, an annual accolade, is presented by adidas to one chosen supplier who has excelled in Leadership and has demonstrated the finest overall business performance
MAS Intimates Thurulie Presented with Globe Award for Sustainability Innovation for 2010
15th, May 2010, MAS Intimates Thurulie, the ecomanufacturing facility of MAS Holdings was feted with the coveted Globe Award for Sustainability Innovation for 2010 at a ceremony held on the 29th of April 2010 in Stockholm, Sweden. Dian Gomes, Managing Director MAS Intimates and Group Director - MAS Holdings, together with Vidhura Ralapanawe, Manager for Sustainability and Communications
Indian Consumers Vote amant Product of the Year 19th, March 2010, amant, the world-class Sri Lankan
lingerie brand has been feted for innovation by the Indian consumers in the largest independent survey carried out in India. Product of the Year (POY) is the global consumer recognition standard in retail products adopted by 28 countries over 23 years. The survey which covers 36 categories was conducted
OTHER BENEFITS
Creche facility Free transportation Subsidized canteen food Tea, coffee and biscuit. ESI dispensary treatment ESI Super specialty scheme PF contribution PF loans and advance Maternity leave and benefits Bonus Gratuity Employee engagement programs Talent shows Medical facility
TOTAL QUALITY MANAGEMENTIt is a philosophy, a set of tools and practices whose output results in customer satisfaction and continuous improvement. Some objectives of total quality management Customer satisfaction Continuous improvement Employee empowerment Employee involvement etc. Some tools and techniques used: 5S
JIT or KANBAN Kaizen teams Design of experiments Total productive management Quick change over World class manufacturing concepts.
III. Maintaining the overtime registers of the employees. The hours of time of work of all the employees should be maintained perfectly by the time officer and security administration .At last the main function is at salary time with attendance ,overtime etc. The amount of each and every employee will be updated.
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Shift timings of the employees will change once in every 15days from shift A to shift B and vice versa.the shift timings are from 6.00 am -2.00 pm and 2.00 pm to 10.00 pm including lunch and tea break.
10.TYPES OF LEAVES- various types of leave are Sick leave Earn leave Casual leave Maternity leave Employees state insurance leave Privileged leave
MERCHANDISING:
MERCHANDISING FOR GAPMerchandising is done in the front office Bangalore which is in direct contact with the customer. Usually there are four seasons of order that is spring , summer, fall, holiday. First projections are made that is the tentative quantity expected. After that it is send to the planning and the sourcing department. In planning they do capacity planning which determines whether the order can be completed or not and then the sourcing department is informed so that they can order fabric ,elastics etc. Meanwhile merchandiser keeps a track with the front office for details of order to get confirmation. After getting purchase order they circulate p/os to all departments. Then rest all trims are ordered and the merchant is responsible and in track with the sourcing to get expected time of arrival. Mainly merchant has to see the overall work flow including the shipment.
MERCHANDISING FOR VSSFirstly the order quantity is received from the customer by MDS. According to the order MDS allocates orders to different factory according to their capacity. The order is forwarded to the sourcing merchant team also so that they can order fabric ,trims etc. to proceed the production. Merchandiser keeps a track with the front office for details of order to get confirmation. Once the order is confirmed production order (P/O) is raised . the respective plants sends its factories capacity to the MDS, then the loading plan is received from MDS that is three months loading plan at any point of time. Then MDS sends a detail plan to the factory . After receiving detail plan from the MDS for next one month they receive season wise order status report from the centre merchant. Then season wise receiving the color component chart (which describes all details about the fabric, trims etc.); approved standard (which describes for each sample approval
from the buyer); seam work (which describes thread consumption for each operation) etc. Then checking next two weeks material status from supplier based on the P/O raised from the center . Circulation of internal plan to all departments and after that only the production starts. Finally the shipment plans are send to the MDS and shipping is carried out after its approval and the documents are send to MDS. Merchant has to see the overall work flow and has to take care that the entire work process is carried out in the scheduled plan .
Handover the original Invoice and other documents to Finance and Commercial. Wait for cutting request, on receipt of request from cutting, do mention the dyelot /location on the docket. Pick the mentioned dyelot fabric move the picked rolls to the issuance point confirm the issuance in SAP, transfer the issued items to relevant area print the relevant pick list for trims, pick the required trims. Move the picked rolls to issuance point confirm the issuance and transfer the issued items to relevant area. Cut and issue 100% of A4 size swatch from each roll to MQA
TYPES OF FABRICS:
FOR GAP: 1X1 RIB 100 % COTTON 190 GSM 1X1 RIB 95% COTTON 5% SPANDEX -190 GSM SINGLE JERSEY 100% COTTON -140 GSM
SOURCING:
Sourcing is done differently for different brands. For Victoria secrets all sourcing is imported that is done from Sri Lanka and Hong Kong where as for GAP sourcing is nominated suppliers.
AVORY DENMSON LANKA INTERNATIONAL LABELS AND TRIMMINGS POLYBAG FRIENDS POLYBAG
FOR GAP :
FABRIC ALOK NETWORK CLOTHINGS ELASTIC
ASTRA GRAMMAX POLYBAGS KRIS FLEXI PACKS LABELS J. MITTAL LABEL PRINTS HANGERS TRIMURTI PLASTICS
HEAT SEALS PAXAR ,REGENCY,AW PRINTING MATCH BOOK PAXAR ,REGENCY,AW PRINTING BOXER BAND PAXAR ,REGENCY,AW PRINTING STICKERS PAXAR ,REGENCY,
SOURCING PROCEDURESORDER CONFIRMATION FROM CUSTOMERS SALES ORDER MATERIAL REQUIREMENT PLANNING PURCHASE REQUISITION PURCHASE ORDER FROM SUPPLIER PERFORMA INVOICE FROM SUPPLIER GOODS RECEIPT PAYMENT FOLLOW UP
Types of Materials
Finished Goods
Hand over the trim cards to cutting. Hand over trim card to the production.
No sampling department is there . Quality Assurance department is there where inspection and testing is carried out. For VSS no inspection is carried out but for GAP 10% inspection is done in dye lot wise fabric inspection is carried out if any rejection is there again 10% further inspection is carried out if it is accepted then further proceedings are carried out but if again the 10 % is rejected then the entire lot or order is rejected and it is returned back to the supplier. For trims 100% checking is done. Quality inspection for fabric is done with the help of 4 Point System. The following Testings are carried out : Shrinkage Dimensional stability Spirality Crocking test only for dark colors GSM checking-cutter, digital weighing balance. Color matching Component matching.
In MAS Linea fashions planning is done for three brands : VICTORIA SECRETS GAP S.OLIVER
VICTORIA SECRETS: For Victoria secrets the planning is done by MDS (MAS design studio), Sri Lanka . The MDS plans the Master Plan and the detail plan and sends to the respective factories. And internal planning is done in linea fashions. In master plan the following are mentioned: Week number Starting date Pieces Manpower SMV SDH Style in detail plan a little more details is given in a particular order of the following are mentioned : Work centre
Material Sales order Style Item SO qty Plan qty Balance to Cut date Start date End date Description Season SMV Efficiency Working hours Pieces /day Delivery date Internal planning is done by within the company. Different lines from 1-15 are there. Both the shift A (7.5 hrs )and B (7.5 hrs ) are considered that is 15 hrs. Different styles have different sales order. According to efficiency and manpower and SMV capacity is calculated for per day and per hour with number of days required to work for that. The detail plan consists of the following:
Lines Style no. Sales order Order qty Plan qty SMO Hrs SMV Qty per hour Loading efficiency Capacity per day Per hour No. of days Production start date Production end date GAC( goods at consolidated) In Victoria secrets direct whatever order quantity is there it is produced ,packed and sent directly from the factories to the customers. Here100% quality should be there and it should be on time no delays are allowed .
GAP AND S. OLIVER For both order receiving from the customers is done in PDC (product development center) Bangalore . Planning for these is done in linea fashions itself. Master Planning, detail planning and internal planning all these are carried out in the similar way as for VSS in linea fashions only. After planning is done it is send to the PDC for confirmation and approval. And to the sourcing department to check the availability of the raw materials. Only after the availability of the raw materials production can be started. In PDC the marketing, costing and initial stages of sampling are carried out and then it is send to linea fashions. In linea fashions merchandising, planning, purchasing, production etc. are carried out. In master plan the following are mentioned: Week number Starting date Pieces Manpower SMV SDH Style In detail plan a little more details is given in a particular order of the following are mentioned :
Work centre Material Sales order Style Item SO qty Plan qty Balance to Cut date Start date End date Description Season SMV Efficiency Working hours Pieces /day Delivery date Internal planning different lines from 1-15 are there. Both the shift A (7.5 hrs )and B (7.5 hrs ) are considered that is 15 hrs. Different styles have different sales order. According to efficiency and manpower and SMV capacity is calculated for per day and per hour with number of days required to work for that.
The detail plan consists of the following: Line Style no. Sales order Order qty Plan qty SMO Hrs SMV Qty per hour Loading efficiency Capacity per day Per hour No. of days Production start date Production end date GAC( goods at consolidated)
SPREADING PROCESS:
For GAP and VSS both manual and automatic spreading is done. There are total two automatic spreading machines (Gerber Spreader SY101), one in GAP and the other in VSS. There are total eight tables in one floor i.e four tables in GAP section and four tables in VSS section ,in which one table each is used for automatic spreading.
Receiving the loading plan Receiving the production plan Receiving cut ticket from the MDS Receiving sample cut ticket from the MDS Check fabric % inhouse quantity and merchant confirmation. Fixing ratios Estimation preparation Estimation sent to the merchant and production manager. Compare consumption with cut ticket Fabric difference is noted and get approval from merchant. Lay planning is done. Plies for the quantity is fixed. Prepare table plan Receive the pick list Cutting docket raised by the cut planer from cutting department. Print cut docket. Fabric boy hand over the docket to the RM Get the issued rolls from the RM and check against the docket. Paste the swatch on the docket Check the roll width. Fabric moved to cutting rack Cut docket is issued to the cutting supervisor
Issue to lay girls. Fixing lay length on the table. Stick lay paper on the table. Fabric moved to cutting table. Unwind the fabric Laying of the first plies. Put marker on the top of the first ply and check for the width and length. If the width of the fabric is more than width of marker then the marker is re-done If the width of fabric is less than marker then MQA is called for confirmation. Upon confirmation from the MQA about the roll shortage ,laying process continues and completes. Supervisor will check for the size ratio and no. of plies against the cut ticket. STANDARDIZE WORKSHEET ON LAYING OF FABRIC FIX LAY LENGTH ON TABLE =60 SECONDS PASTE LAY PAPER ON TABLE= 120 SECONDS MOVE FABRIC FROM TROLLEY TO TABLE= 60 SECONDS OPEN ROLL =60 SECONDS
PUT MARKER ON TOP =60 SECONDS CHECK MARKER WIDTH/ LENGTH=60 SECONDS.
CONCENTRIC LAYING IN FABRIC ROLL=660 SECONDS PUT SEPARATOR AFTER COMPLETING EACH ROLL =30 SECONDS PASTE BATCH STICKER ON CUT DOCKET AFTER EACH ROLL IS LAID =30 SECONDS RECONCILE THE ROLL LENGTH AND CHECK FOR SHORTAGE=180 SECONDS. PUT MARKER ON LAY =120 SECONDS WRITE CUT DOCKET NO. ON EACH PATTERN =120 SECONDS. TOTAL=1620SECONDS .
CAD DEPARTMENT:
In linea fashions there is no such CAD department where patterns are made . For all the sizes the patterns are made previously from the MDS and its mini marker is sent to the other factories where production is to be carried out. The respective factories try to improve the marker plan with greater efficiency and also calculate number of plies to be layed as per the ratio. Details of the marker like marker length, marker width , efficiency everything is mentioned in the marker itself.
As per the plan, marker requisition will go to CAD operator from the supervisor CAD operator prepares the marker against the cut docket. Entering the details of the marker in the cut docket. Marker is plotted
Marker is cut and rolled Marker is received by the supervisor. Marker is given to the spreading department.
CUTTING PROCESS:
PROCESS FLOW IN CUTTING: Spreading completed Patterns received from the MDS Receiving cut ticket from the MDS Receiving sample cut ticket from the MDS Check pattern and style Receiving trim card from MQA Checking description of order ,PCD,PSD. Check way matching of trim fabric Quantity allocation for the modules. Cut docket issued to the cutting supervisor. Supervisor will check for the size ratio and number of plies against the cut ticket. Cutter will check for ratio of marker and cut docket. Cutting process starts. Cutting recorder will generate barcode to cutting issue girl.
STANDARDZISE WORKSHEET FOR CUTTING: PUT ON METAL GLOVES-=60 SECONDS SWITCH ON THE MACHINES= 10 SECONDS START CUTTING & COMPLETE ENTIRE LAY= 2620 SECONDS SWITCH OFF MACHINE AND REMOVE THE GLOVES =10 SECONDS CHECK THE CUT BUNDLES= 120 SECONDS SORT AND BUNDLE THE CUT PANEL= 2880 SECONDS CHECK ALL DATA IN THE DOCKET= 30 SECONDS MOVE THE CUT DOCKET TO CUTTING ROOM=120 SECONDS GET THE BARCODE STICKERS AND BUNDLE GUIDE =300 SECONDS PLACE THE BARCODE STICKERS IN THE BUNDLE=420 SECONDS OVE THE BUNDLES TO INPUT BIN= 60 SECONDS TOTAL = 6630 SECONDS
2. END CUTTER (4 NOS.) MODE EC-3 LF EC-00900 220 V,50HZ,1 PH,0.5AMP EASTMAN M/C CO. NEW YORK,USA.
3. STRAIGHT KNIFE-(4 NOS.) BLUE STREAK -2 SERIAL G24527 AMP 4.2 VOLTS -220V CYCLES -50 SPEED -2850 PHASE -1
BUNDLING PROCESS:
Bundling process is done after cutting. During bundling process the cut docket is issued to cutting recorder from supervisor.
Bundling is done according to the sizes and ticketing is done. Input is given to the production team leader and input barcode is scanned. Output barcode is issued to team leader.
AQL:
Receiving loading plan Check for new style Communicating with respective technical teams in getting Tech Pak etc. Studying the Tech Pak . Any deviation then it is communicated to MDS. Identifying the technician according to the line in which the style is loaded. For understanding the style requirement a meeting is organized between QA, Merchandiser, Production.. Sample QA is requesting for similar material for sample purpose. If not available in RM ,then the material is requested from MDS ,other plants and supplier. Sample QA will request for Cut panels. Sample QA will cross check the cut panels with the pattern. If the cut panel is not up to the standard then cutting is done again. Sample is done as per the operation bulletin.
Visual checking of GT is done. Measurement checking is done for accuracy and it is documented in measurement chart. Sample tag is filled with necessary information and it is tagged to the garment. Then the sample is sent to MDS through courier. Receiving approved sample from MDS P.P meeting is conducted. P.P is documented .
PRODUCTION:
Wait for green tag approval. Check the machine availabilty and accept the order Planning for each module is received from the planner. As per the plan and style layout is prepared in the floor with mechanics. Received green tag from AQL Received trim card. Receive cut panel from cutting. Receive trims from RM Check the quantity of the trims of the RM & sign the docket Check the quality parameters of the trims & cut panels against the trim card. Feed the line.
Sewing of the bulk starts Floor set, size set, and color samples are done during the bulk production time. Packing is done at the end table. AQL is done for every 5 covers. If the AQL fail, rechecking. Re-packing is done. Again the packed cover is offered for inspection . Audited covered are sealed by the auditors. Carton box is requested. Packed covers are filled in carton box. Move to recorder area Recorder s check for auditors seal. Everyday the rejection quantity is handover to the BPU Once size quantity of sales order completes the line leader request for re-cut process. Re-cut P.O is created and handed over to cutting supervisor. Re-cut quantity is received from cutting and it is produced. The size quantity of the Sales order is completed.
VSS
STYLE NUMBER
NO. OF MACHINES
PINK PINK PINK PINK PINK PINK PINK PINK PINK PINK LOGO LOGO LOGO LOGO LOGO LOGO LOGO LOGO LOGO LOGO LOGO
4077 5079 5081 5917 6091 6101 6595 6860 7650 8591 25 219 30 40 60 100 1156 1763 3144 3454 4209
11 14 13 14 14 14 12 13 12 12 10 10 14 12 12 10 10 11 11 11 10
GAP
STYLE NUMBER
NO.OF MACHINES
BXR. G.BXR SQUARE CUT SQUARE CUT LOGO BXR. T-SHIRT T-SHIRT S.OLIVER
13 14 12 10 11 13 11 11 13
INDUSTRIAL ENGINEERING
IE department functions under production department.they do following activities to improve productivity. Work study Work layout design Time study Line balancing
Machine availability Consumption calculation Target plan Quick change over Improving the skill level of operators Estimate line capacity
Re-do the pre final audit of rechecked cartons and continue till all cartons are passed. On receipt of all fine cartons of every sales order. FG recorder and merchandiser will be updated. Recorder takes the EDI print out. Handover the EDI stickers to FG supervisor. Paste on each carton box. Buyer does inspection. If the inspector is passed ,inspection certificate is issued. If inspection result is failed production will recheck and re offer for Repre final inspection. Re do the pre final audit. Buyer does re inspection Waiting for shipment date Cartons are shipped On completion of shipment the PO details will be informed to the merchant.
BEST OF MLF
Music is played all time to create nice working ambiance. Yellow line is drawn for separation of process line. For every one hour a song is played to clean the work place. Even the shift cahnge is indiacated by music that is played.
Quick change over is adapted from .. to minimize change over time from one style to other. Matrix lighting is done to ensure adequate light uniformly at working place. Water is placed all places between some distance. Green color arrow is drawn to indicate exit path during emergency. Chart is displayed for skill level measurement, absenteesim and line output for ever one hour, this ensures transparency. Sweets are given to every operator who weren't absent for a week. Birth days of all employees of that week is dislayed and annonced during beginning of shift.
STUDY
Two studies were conducted during the training . 1. Time study to analyse the actual capacity of operators Study was done for style 11108 running in module 12. Average cycle time for each operation was measured and recorded. There by capacity of each operator was calculated and causes for deviation from the SMV was identified.
2.
Rework time and loss incurred by it A module with average percentage of rework need to be studied, therefore module 3 was taken for study.In study, for every one hour no of reworks and type of rework were recorded. Time taken for each rework was measured and loss incurred was estimated.