同步制造与约束理论.pptxVIP

会计学1同步制造与约束理论 2023/1/25The Hockey Stick Phenomenon曲棍球球棒现象第1页/共35页 2023/1/25The Hockey Stick Phenomenon曲棍球球棒现象The end-of-period rush! Period1234Output($)考前突击 ！！！！第2页/共35页 2023/1/25Synchronous Manufacturing同步制造Which refer to the entire production process working together in harmony to achieve the goals of the firm.为了实现公司的目标，使整个生产系统协调一致地工作第3页/共35页 2023/1/25首要特征synchronous manufacturing logic attempts to coordinate all resources so that they work together and are in harmony or are synchronized. In such a synchronous state, emphasis is on total system performance, not on localized performance measures such as labor or machine utilization. 追求企业的全部资源协调、同步运转 追求企业的整体效率，而不是单个生产要素的利用率（如：劳动、设备生产率）。第4页/共35页 2023/1/25The goal of the firm公司的目标第5页/共35页 2023/1/254Goldratt Proclaims哥德瓦特The goal of a firm is to make money.第6页/共35页 2023/1/25Performance Measurements绩效评价第7页/共35页 2023/1/25Performance MeasurementFinancial 财务评价Net profitan absolute measurement in dollarsReturn on investmenta relative measure based on investmentCash flowa survival measurement 净利润绝对的赚钱数量投资收益率现金流量第8页/共35页 2023/1/256Performance MeasurementOperational 运作评价1. Throughputthe rate at which money is generated by the system through sales2. Inventoryall the money that the system has invested in purchasing things it intends to sell3. Operating expensesall the money that the system spends to turn inventory into throughput 吞吐量（产销率） 库存 运作费用第9页/共35页 2023/1/25Productivity生产率Does not guarantee profitabilityHas throughput increased?Has inventory decreased?Have operational expenses decreased? 不能保证赢利第10页/共35页 2023/1/25Unbalanced Capacity不平衡的生产能力第11页/共35页 2023/1/258Unbalanced Capacity不平衡的生产能力Earlier, we discussed balancing assembly lines. The goal was constant cycle time across all stationsSynchronous manufacturing views constant workstation capacity as a bad decision. 早期观点：装配线的生产能力的平衡 同步制造：生产能力的平衡是一种坏观点第12页/共35页 2023/1/259The Statistics of Dependent Events独立事件的统计规律Rather than balancing capacities, the