The 5 working day's a week increase to fixed cost. Specially, the small ＆ medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappear to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions for a type of industries.

Abstract
 1. 서론
 2. 제품원가 변화 계산방법
  2.1 제품원가의 구성
  2.2 가공비 계산
  2.3 Cost Table 구성
  2.4 Cost Table은 다음과 같이 구분된다-
  2.5 가공비 Cost table을 이용한 제품원가 계산방법
 3. 주5 일 근무제 실시 후 원가변화 계산
  3.1 노무비 변화
  3.2 설비비 변화
  3.3 고정비 변화
  3.4 잔업비용의 증가
 4. 주5일 근무제를 실시하면 원가상승으로 타격을 입게되는 업체 및 업종
  4.1 설비위주 작업을 하는 업체
  4.2 사람의 수작업이 필요한 업체
  4.3 사람 위주의 수작업을 하는 업체
 5. 5일제 근무에 따른 원가절감 대책
  5.1 다기능 작업을 실시
  5.2 간이자동화
  5.3 고정비 감소방안
  5.4 생산성향상
  5.5 생산리드타임 단축
  5.6 기술혁신을 통한 제품의 고부가가치화
  5.7 휴일제도의 탄력적인 운영
  5.8 주5일제 근무대비 생산관리자가 해야할 대책
 6. 결론
 7. 참고문헌

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