成本构成与简要分析课件.pptx

COST ;成本概念;成本的构成;MUDA;Sale,Cost and Profit售价，成本和利润(1);Sale,Cost and Profit售价，成本和利润 (2);Cost Structure;Cost Structure成本的构成;Cost Structure成本的构成;What is Muda;What is MUDA;What is MUDA;Work Enhance and Work Kaizen;Work Enhance and Work Kaizen;Work Enhance and Work Kaizen;Work Enhance and Work Kaizen;Seven Kinds of MUDA;Seven Kinds of MUDA;Seven Kinds of MUDA;Seven Kinds of MUDA;Seven Kinds of MUDA;Seven Kinds of MUDA;Seven Kinds of MUDA;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;Water level 水平面 = Inventory 库存; ;MUDA of Overproduction;MUDA of Overproduction;MUDA of Overproduction;MUDA of Waiting/Monitoring;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 Rejects/Reworks;MUDA of Transportation;To use conveyor to eliminate manpower for Transportation is not a Kaizen ,because Transportation is still exist. It cause another kind of MUDA---”MUDA of Capital” 利用机械来减少运输的人力资源不是一种改善，因为运输还是存在。它导致另一种浪费--“资金的浪费” the best way is to eliminate Transportation 根本办法是减少运输;MUDA of Motion;MUDA of Processing;Man Efficiency;Man Efficiency;Man Efficiency; ;Man Efficiency;Equipment Efficiency;Equipment Efficiency;Equipment Efficiency;Equipment Efficiency;Equipment Efficiency;Equipment Efficiency;Individual Efficiency v.s. Overall Efficiency个体效率和整体效率;I can’t 我不能;Individual Efficiency v.s. Overall Efficiency个体效率和整体效率;Individual Efficiency;发现浪费的方法 ;发现浪费的方法;发现浪费的方法;发现浪费