SixSigmaFinancialGuidelines_Rev5_6_05(Chinese)..docVIP

Lean Six Sigma Financial Guidelines General Six Sigma Lean savings shall be categorized into Hard, Soft or Potential savings. Hard savings are the realizable and quantifiable savings that will have an effect on the company’s PL bottom line. Soft savings are intangible benefits, benefits that could not be measured and tracked directly to the project, or savings that will not have an effect on the PL bottom line. Potential savings are by-products of the process improvement that require a subsequent action on the part of management to be realized. This type of savings can be transferred to the hard or soft savings categories once the potential for savings is realized. Six Sigma Lean savings shall commence in the next calendar month after completion of the project. This savings shall be calculated and tracked for the duration of 12 months. 概要 六西格玛 精益生产的成本节约分为硬节约，软节约与潜在节约。硬节约是对公司损益表(profit lost)有实际影响且能量化的节约。软节约是不能量化且由项目无法直接追踪的无形节约，或者其对公司损益表没有影响。潜在影响是项目的流程改进所要求的后续行动在操作上的实现，是一种副作用，一旦其实现就能够转化成硬件或软件节约。六西格玛 精益生产的成本节约应始于项目结束后的下一个月，计算周期为12个月。 Listed below are examples of possible savings opportunities that might come from each of the three savings categories. Also included are methods for calculating the savings for each type of opportunity. This list is not meant to be an all inclusive list, but is intended to aid in identifying potential cost saving opportunities for the Six Sigma Lean projects and to develop consistency in our approach to determining individual project savings. If additional savings opportunities and/or calculation methods are identified that are not specified in this document, please contact the author so this information can be reviewed for inclusion in future revisions of these guidelines. This will make the guidelines more robust and provide consistency throughout the company in our savings calculations. 以下罗列的是三种节约所可能出现机会的举例，同时包括各种情况对应的计算方法。这个列表并不包罗万象，但意在区分六西格玛＆精益生产可能的成本节约并巩固发展各个项目成本节约的途径。如果其它的成本节约机会或是计算方法未在本文件中指出，请直接联系作者以便在今后的版本升