Moisture Sensitivity Level Receiving Audit and Dry Bake Containment
Receiving verification of moisture barrier packaging and strict floor life tracking prevent reflow delamination yield losses in surface mount assembly.
Yield Loss Scrap Allocation
Defect Accounting
Financial accounting for defective materials rejected during manufacturing must be recorded to track process efficiency. This record keeping process is yield loss scrap allocation, which assigns the cost of discarded components and boards to specific manufacturing steps or departments. It helps identify which operations are responsible for the highest material waste.
The data is used to guide continuous improvement efforts. Accounting systems must record the raw material value plus the added assembly labor to determine the true cost of each rejected board.
Cost Attribution
Scrap costs are charged to either the assembly line that caused the error or to the supplier of defective parts. This chargeback system requires clear evidence to determine where the failure occurred. For instance, if a component failed due to moisture absorption before unpacking, the cost is allocated to the supplier.
This attribution prevents disputes and maintains accurate financial records.
Process Analysis
Tracking where scrap is generated allows process engineers to identify weak points in the assembly line. High scrap rates at the solder reflow stage may indicate problems with the temperature profile or the screen printer. Analyzing these patterns helps prioritize machine maintenance and operator training.
This data-driven approach is essential for reducing overall manufacturing costs.
Prevention Strategy
Correct allocation of scrap costs provides a financial incentive for departments to improve their quality control. Teams are encouraged to implement better tracking and storage procedures to minimize moisture damage. This proactive approach reduces the volume of components that must be discarded.
It ensures that the factory operates at high efficiency and lower overall costs.