COST 成本.pptVIP

成本 COST 3 Elements for Cost  Material Cost (材料費)→ Use material preciously Labor Cost (労務費)→ Eliminate labor waste 　 Expanse Cost (経費)→ Reduce expanses as much as possible 　　　　　　　　　 Cost Structure Method should be for enterprise to increase profit  Profit normally define as the difference of the Selling Price and Cost “ Profit = Selling Price – Cost ” (利潤＝售価ー成本) There 2 ways of increase Profit ‘Increase Selling Price’ and ‘Reduce Cost’ (提高售価的方法)与(降低成本的方法) But, Selling Price is decided by the balancing of Supply and Demand Principle (市場原理) “ Selling Price = Profit + Cost ” (售価＝利潤＋成本) does not work Enterprise have only solution to increase Profit through ‘Reduce Cost to Increase Profit’ (降低成本来提高利益) Toyota Production System TPS Target Aiming to produce product at “ Better, Cheaper at the Right Timing”. Implement “ Thoroughly Elimination of Waste” to reduce COST. 　Change the other word,　　　　　　　　　　　　　　　　　　　　 　As long as fulfill “Customer demand (配合顧客適時的需求), and with able to correspond production floor for Quality and Quantity” (並対質与量能做出対応的製造現場), its result will able to link with Cost Reduction.(結果必定能与降低成本相連繋) Towards “O” at TPS  ①　Lead Time (L/T): Focus on shortening of 『Waiting Time』 during 『Processing Time 』 ②　Processing Time(工数): Beware of the different between 『Move』 and 『Work』 　　動= Move (動作) 働 = Work (工作) ③　Equipment: Before carry out 『 Equipment Kaizen 』 should do 『 Process Kaizen 』 first. Able to meet the cycle time small equipment ④　Quality Defect: Should able to detect defect immediately during processing What is your current state? ProductivityFire-fighting, downtime, delays, waste QualityDefects, complaints, rework, returns, low yield CostHigh WIP inventory, scrap, rework, labour What is your current state? DeliveryEnd of month crisis, delays, missed shipments SafetyHigh accident rates, claims, unsafe conditions MoraleAbsenteeism, apathy, resistance, low creativity Going back to basics Stab