成本构成与简要分析 .PPTVIP

MUDA of Overproduction Among the different kinds of MUDA, MUDA of overproduction is the most serious. 在不同种类的浪费中，过量生产的浪费是最严重的 This MUDA often results in: 这种浪费常常引起： 1) MUDA of waiting and MUDA of motion 等待和动作的浪费 2) MUDA of processing and MUDA of transportation 加工和运输的浪费 3) MUDA of earlier using materials and man cost 提前使用材料和人工成本的浪费. 4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延长产品生产周期. 5) Increasing space requirement for WIP and then enlarge the transportation distance between work station 使WIP空间需求增加和扩大两个工序间的运输距离 6) Difficulty for First-In-First-Out product flow 先进先出产品流动困难 MUDA of Waiting/Monitoring This refers to a situation where a worker who has been working according to a standardized work sequence finds himself unable to proceed to the next job. 这指的是一个工人按照一个标准化工作顺序发现自己无法继续进行下一步工作的情况。 续下 Traditional wrong concept: Machine waiting is no good 传统的错误观念：机器等待是不好的 NPS new concept:Another kind of waiting MUDA NPS新观念：等待是另一种浪费 Operator monitor machine running 操作者监控机器运转 Muda of watching 浪费的观察 MUDA of Waiting/Mornitoring MUDA of Rejects/Reworks This refers to the MUDA of producing defective items which must be repaired or disposed. This MUDA cause loss of man, machine and materials. 这指的是产品有缺陷必须进行修理或丢弃所产生的浪费。这种浪费导致人工，机器和材料的损失。 续下 MUDA of Transportation Transportation itself is basically MUDA since it doesn’t add any value to the product:the more Transportation per unit,the more the final product cost. This term refers to any Transportation above the minimum necessary to keep “just-in-time”production smoothly --- such as temporary unloading, load transfer, removal of small quantities, and movement from one spot to another. 运输本身是一种浪费，它不能给产品增加任何价值：每个个体的运输越多，最终产品成本越大。这术语起源于运输超出最小必要以保持“即时生产”生产平稳--比如暂时卸货，负荷转移，小量的移动和从一处搬至另一处。 续下 To use conveyor to eliminate manpower for Transportation is not a Kaizen ,because Transportation is still exist. It c