制造成本管理教材.pptVIP

制造成本管理 HD 工厂 IE/GK科 讲授大纲 了解浪费 成本管理的目的 成本管理的重要性 制造成本的要素 财务会计的目的分类方式 成本的构成 创造利益的架构 公司的成本管理活动 成本管理活动之具体推进方法 What is Muda MUDA 是日文的英语发音 中文意思是浪费 NO VALUE ADDED 没有价值增加 What is MUDA What is MUDA Work Enhance and Work Kaizen Work Enhance:To add more work load on operation but not reduce MUDA 工作强化：给操作者增加工作量，但不消除浪费 Work Kaizen :To remove MUDA so that there have more time for work 工作改善：减少浪费从而有更多时间用于工作 Work Enhance and Work Kaizen Work Enhance and Work Kaizen Work Enhance and Work Kaizen Seven Kinds of MUDA(七大浪费） INVENTORY 库存 Seven Kinds of MUDA OVER-PRODUCTION 过量生产 Seven Kinds of MUDA WAITING/MONITORING 等待/观察 Seven Kinds of MUDA REJETCTS/REWORKS 不合格品/返工 Seven Kinds of MUDA TRANSPORTATION 运输 Seven Kinds of MUDA MOTION 动作 Seven Kinds of MUDA PROCESSING 加工过程 MUDA of Inventory This refers to all of the inventory(materials, Work-In-Process and finished goods) that derives from the process of production and Transportation. 这提到的全部库存（原料，在制品和完成品）来源于生产工序工序和运输工序。 Inventory is the root of evil 库存是罪恶的根源 MUDA of Inventory MUDA of Inventory 库存的浪费 Results is MUDA of Transportation,storage, allocation, security and search 运输，仓储，放置，防护和寻找的浪费结果 Difficulty for First-In-First-Out product flow 使产品先进先出的流动困难 Loss in interest and management expense 损失利息和管理费用 Down Value of the material/product 材料/产品的价值下降 Increasing space requirement and results in MUDA of investment of expansion of warehouse and plant. 增加空间的需求，结果使仓库和工厂的建设投资浪费 MUDA of Inventory Inventory results in hiding problems. 库存的结果是隐藏了问题 Principle:To expose the problem. First is to cut down the level of inventory. 原则：要使问题暴露，首先必须降低库存的水平。 MUDA of Inventory MUDA of Inventory MUDA of Overproduction This refers to produce anything 这指下述任一情况 1) earlier than needed time and / or 1) 早于需求时间和/或 2) In greater volumes than needed （as indicated by Kanban or other indicators) results in excess inventory 2) 数量超出需求（通过看板或其他指示器来显示）造成超量库存 MUDA of Overproduction therefore, the NPS production concept is Just-In-Time. JIT refers to only at the right ti