正确的时间理全英文.pptVIP

Just In Time Why do accountants need to understand JIT? JIT is a cultural change JIT changes the entire organization Without understanding JIT, the accountant will never understand why accounting systems must change Accountants resist “throwing away” traditional accounting beliefs - they are therefore viewed as impediments to progress in a JIT world Education is critical JIT education Shop floor education (move your desk if necessary!) Just in Time Most Importantly Why do accountants need to understand JIT? ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !!! What is JIT? First, let’s describe what JIT is not: Not an inventory reduction program Not a key supplier program Not the re-configuration of a shop into cells What is JIT? JIT is a philosophy that: Exposes and eliminates waste Focuses on doing value added activities JIT is made up of many tools JIT Cell Layout Traditional Manufacturing Layout The Tools of JIT POKE YOKE WORK CELLS MAKE IT UGLY MUDA SMED KANBAN JUST DO IT STANDARD WORK ONE PIECE FLOW VISUAL CONTROL 5 WHY’S THE 5 S’s TAKT TIME KAIZEN Common Excuses Cause Failure Upper Management commitment is critical Traditional accounting systemswill not work in a Just - In - Time environment Traditional Accounting Systems Were designed to service: Traditional Accounting Systems Traditional Accounting Systems Standard Costs The Problems With Using Standard Cost Variance Analysis 1. Variance Analysis often measures the wrong things. Dysfunctional behaviors are encouraged. 2. Variance analysis does not support or promote the kaizen (continuous improvement) philosophy. Purchase Price Variance Analysis Material price standards are ‘weighted’, therefore, variance analysis is not meaningful. PPV analysis promotes the use of volume discounts to keep unit price down - Inventory levels rise - Obsolescence increases Promotes the use of the lowest cost supplier. - Quality is compromised - Rejects, rework, warranty increase Absorption