第10节物流作业成本管理.pptVIP

在作业成本法下，根据以上资料，计算步骤如下： （一）按照作业层次分配制造费用 1.单位作业层次（机器能量按机器工时比例分配） 2.批作业层次（材料处理成本与检验成本分别按移动次数与检验次数比例分配） 3.能量作业层次（管理人员成本、取暖照明、折旧按照直接材料成本比例分配） （二）综合上述计算结果，A、B产品总成本和单位成本汇总表如下： 第三节物流作业成本分析 利用物流作业成本的核算结果进行效益分析 产品效益分析 客户效益分析 运用价值工程方法进行相关物流作业分析 ●F上升，C下降 ●F不变，C下降 ●F上升，C不变 ●F上升，C上升，并且功能的增加比率 高于成本的上升比率 ●F下降，C下降，并且功能的下降比率 低于成本的下降比率 V=F/C V表示某项物流作业的价值； F表示该项物流作业的功能； C表示该项物流作业所消耗的成本费用 Research shows that, to some extent, decision making practices differ from country to country. Therefore, the cultural background of a manager will influence his or her decision making preferences: for example, group versus individual decisions, participative or autocratic decisions, and degree of acceptable risk. Decision making in Japan, for example, is much more group oriented than in the United States. The Japanese value conformity and cooperation. Before making decisions, Japanese CEOs gather large amounts of information, which is then used in consensus-forming group decisions called ringisei. Because employees in Japanese organizations have a high degree of job security, managerial decisions take a long-term perspective rather than focus on short-term profits as is often the practice in the United States. As managers deal with employees from diverse cultures, they must recognize what is common and accepted behavior when asking them to make decisions. Managers who accommodate the diversity in decision-making practices and philosophies can expect a high payoff as they capture the perspectives and strengths that a diverse workforce offers. Without some stress, people would have no energy. Accordingly, stress reduction programs should target the dysfunctional aspects of stress. One way to reduce stress is to make sure that employees are properly matched to their jobs and that they know the extent of their “authority.” Furthermore, by letting employees know precisely what is expected, role conflict and ambiguity can be minimized. On-the-job stress can also be reduced by redesign