管理会计讲义chap001.pptVIP

1-* * Part I. The lean thinking model is a five step management approach that organizes resources, such as people and machines, around the flow of business processes and that pulls units through these processes in response to customer orders. ? The first step is to identify the value to customers in specific products and services. Part II. ? The second step is to identify the business process that delivers this value to customers. The linked steps that comprise a business process typically span the departmental boundaries that are specified in an organization chart. Part III. ? The third step is to organize work arrangements around the flow of the business process. This is often accomplished by creating what is known as a manufacturing cell. Part IV. ? The fourth step is to create a pull system where production is not initiated until a customer has ordered a product. This facet of the lean thinking model is often called just-in-time production, or JIT for short. Part V. ? The fifth step is to continuously pursue perfection in the business process. 1-* * The result of this five step process is to lower inventories, decrease defects, reduce wasted effort, and shorten customer response times. ? 1-* * The lean thinking model can also be used to improve the business processes that link companies together.? The term supply chain management is commonly used to refer to the coordination of business processes across companies to better serve end consumers. 1-* * A constraint (also called a bottleneck) is anything that prevents you from getting more of what you want. The constraint in a system is determined by the step that has the least capacity. The Theory of Constraints is based on the insight that effectively managing the constraint is the key to success. The goal is to manage the constraint with the intent of generating more business rather than cutting the workforce. 1-* * The Theory of Constraints approach to process improvement involves four steps: ? I