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JIT培训课程-2.ppt

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1、1,Just In Time刚好即时,Why do accountants need to understand JIT?为什么会计需要理解JIT?JIT is a cultural change JIT是一种文化变迁 JIT changes the entire organization JIT改变整个组织 Without understanding JIT, the accountant will never understand why accounting systems must change 如果不理解JIT,会计将永远不会理解为什么会计体系必须改变 Accountants res

2、ist “throwing away” traditional accounting beliefs - they are therefore viewed as impediments to progress in a JIT world 会计抵抗“丢弃”传统的会计信念-他们因此被视为JIT世界中发展的障碍物Education is critical培训至关重要 JIT education JIT培训 Shop floor education (move your desk if necessary!)车间培训(如有必要就移动桌子!),2,Just in Time Most Importan

3、tly JIT最重要,Why do accountants need to understand JIT?为什么会计需要理解JIT?ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM ! 会计能够破坏JIT程序!,3,What is JIT? 什么是JIT?,First, lets describe what JIT is not: 首先,让我们来描述JIT并不是:Not an inventory reduction program不是存货减少程序Not a key supplier program不是关键供应商程序Not the re-configu

4、ration of a shop into cells不是将车间重新构造为单元,4,What is JIT? 什么是JIT?,JIT is a philosophy that: JIT是一种哲学体系;Exposes and eliminates waste 暴露和消除浪费Focuses on doing value added activities专注于从事增值活动JIT is made up of many tools JIT由许多工具组成,5,JIT Cell Layout JIT单元布置,To Customer交给客户,6,Traditional Manufacturing Layout

5、 传统的生产布置,Raw Material Stores 原材料贮备,Lathes车床,Test测试,Screw Machines螺丝机,Grinding磨削,Assembly组装,Milling铣削,Packing包装,7,The Tools of JIT JIT工具,POKE YOKE WORK CELLS 工作单元 MAKE IT UGLY使它难看 MUDA 浪費 SMED快速換模 KANBAN 看板 JUST DO IT 随心所欲,STANDARD WORK标准工作 ONE PIECE FLOW 单件流 VISUAL CONTROL 视觉控制 5 WHYS 5个为什么 THE 5 Ss

6、 5S TAKT TIME 客户需求时间 KAIZEN 改善,8,Common Excuses Cause Failure普通的理由造成失败,JIT is a great concept JIT是一个重大的概念But it wont work for us.但是它对我们没有作用 Were different我们是不同的,9,Upper Management commitment is critical 上层管理承诺是关键,10,The Problems With Traditional ManagementAccounting Systems 传统管理会计体系的问题,11,Traditiona

7、l accounting systems will not work in a Just - In - Time environment 传统的会计体系将不能在JIT环境中发挥作用,12,Traditional Accounting Systems传统的会计体系,Were designed to service: 设计用于服务:,External外部的,Customers客户,The IRS IRSThe SEC SECAuditors审计员,Those guys at corporate!那些公司人员!,13,Traditional Accounting Systems传统的会计体系,Fai

8、led to recognize that their most important customer is manufacturing!未能识别他们最重要的客户是制造业!Forced their systems on others将他们的体系专注于其他领域Accountants thought they had control会计“以为”他们能够控制Required manufacturing to do non-value added things:要求制造业做非增值的事情: Controlled stockroom控制仓库Inventory Transactions存货处理Discret

9、e Shop orders不连续的商店定单Labor Time Tickets etc.劳动时间入场等,14,Traditional Accounting Systems传统的会计体系,As painful as these controls were, the accounting profession attempted to use the output from these systems to measure the performance of the manufacturing group.会计职业就如同这些控制一样困难,它们试图采用这些体系的产量来测量制造团队的业绩。,15,S

10、tandard Costs标准成本,Standard Costs are estimates of what you think a product will cost to manufacture.标准成本是你“认为”某个产品的制造成本的估价。Standards are wrong from the moment which they are developed!标准在它们被发展的时候就是错误的!,16,The Problems With Using Standard Cost Variance Analysis 使用标准成本差异分析的问题,1. Variance Analysis ofte

11、n measures the wrong things. Dysfunctional behaviors are encouraged.差异分析经常测量错误的事情。功能失常的行为受到鼓励。2. Variance analysis does not support or promote the kaizen (continuous improvement) philosophy. 差异分析并不支持或促进改善(持续改进)原理。,17,Purchase Price Variance Analysis买价差异分析,Material price standards are weighted, there

12、fore, variance analysis is not meaningful.材料价格标准是“加权的”,因此,差异分析没有意义。PPV analysis promotes the use of volume discounts to keep unit price down PPV分析促进使用总额折扣以保持单价下降- Inventory levels rise 存货水平上升- Obsolescence increases折旧增加Promotes the use of the lowest cost supplier.促进使用最低成本供应商。- Quality is compromised

13、质量是折衷的- Rejects, rework, warranty increase不合格品,返工, 担保增加,18,Absorption Accounting Variance Analysis 成本分摊帐户差异分析,Supports the notion of producing as much as possible.尽量支持生产的观念High-Absorption products are produced regardless of demand requirements. 生产高成本的产品,而不顾需求与否。Emphasis on absorption variances resul

14、ts in: 强调吸收变化而导致:- high inventory levels高存货水平- decreased customer service levels客户服务水平下降- increased obsolence折旧上升The definition of fixed costs is an area of concern:固定成本的定义涉及到以下领域:- many costs are not truly fixed许多成本并不是真正固定的- fixed suggests that improvements are not possible. “固定”暗示着改善是不可能的。,19,Flex

15、ible Budgeting Variance Analysis 弹性预算差异分析,Flex budgets are derived from standard costing calculations弹性预算来自于标准成本计算 - Standard costs are not accurate标准成本不是精确的 - activity base usually is not representative活动基础通常不是典型的Many costs are not truly variable in nature. 实际上许多成本不是真的可变动。The use of flex budgets ma

16、y lead to a false sense of security. 使用弹性预算可能引起对安全的不信任感。,20,Variance Analysis does not Support Kaizen Philosophy 差异分析不支持改善原理,The above data reveals an unfavorable trend, although variances are favorable for the first three months. 以上数据显示出不佳的趋势,尽管前三个月的差异显示良好。,21,When are Standards useful?什么时候标准有用?,St

17、andards should never be used for performance measurement 标准不要用于测量业绩Standards are useful for:标准有作用于: - expediting the accounting process加速会计程序 - approximation of the fair value of inventory存货公平价值的近似值 - regulatory compliance调节税务,22,Traditional Labor Accounting传统的劳动会计,Traditional definition of direct /

18、 indirect labor does not apply in a JIT environment. 在JIT环境中,传统的直接/间接劳动的定义并不适用。 - Multi - Skilled operators多能工 - Operators perform 5 Ss, TPM, Set-up操作员执行5S,TPM, Set-upTraditional focus on direct labor ignores other manufacturing costs.传统集中于直接劳动,忽视了其他制造成本。 - Labor as a % of total cost is usually belo

19、w 20%劳动占总成本的百分比一般低于20%Labor problems will be detected visually in a JIT environment在JIT环境下,劳动问题将被真实地察觉。,23,Traditional Scrap Reporting传统的废料报告单,Scrap tickets are required to be costed at stage of completion in a traditional environment在传统的环境下,废料票需要在完成阶段计算成本 - requires excess clerical help需要额外的办公职员的帮助

20、 - requires detailed routings to be maintained需要保持详细的路线One - piece flow in a JIT Environment JIT环境下的一件流 - Volume of scrap is reduced (batch of one) 废料的数量减少了(一批) - Eliminates the need for detailed costing消除了详细成本的必要 - Scrap costed out at raw material stage or finished level of completion. 废料在原材料阶段或完成结

21、束时计算出成本。,24,Traditional Capital Justification传统的资本调整,Traditional Capital budgeting methods:传统的资本预算方式: - capital project should achieve a targeted payback资本计划应该达到目标回报 By viewing capital projects as investments we ignore other critical factors:如果将资本计划视作“投资”,我们忽视了其他关键因素: - impact on customer service影响客

22、户服务 - mixed model production混合模型生产Focusing on payback encourages over-purchasing of machine capacity & speed. 专注于回报将鼓励购买过多的机器产量和速度,25,HOW JIT IMPACTS THEMANAGEMENT ACCOUNTING SYSTEM JIT如何影响管理会计体系,26,Impact of Just In Time on Overhead Costing Structure JIT对管理费用结构的影响,Organization refocuses its attenti

23、on to the shop floor组织重新将注意力集中于车间Functional/ centralized groups are redeployed directly to JIT cells/ Teams功能的/中央的团队被直接重新部署到JIT单元/小组Examples include:举例包括: Purchasing采购 Production control生产控制 Manufacturing engineering制造工程 Industrial engineering工业工程 Quality control质量控制 Tool design工具设计 Cost Accounting成

24、本会计,27,JIT refocuses attention to the factory floor JIT将注意力重新集中于工厂车间,Shop floor车间,President董事长,28,Impact of Just In Time on Overhead Costing Structure (Cont) JIT对管理费用结构的影响(续),JIT Teams take on the form of a Factory within a factory JIT小组采用厂中厂的形式Redeployment provides:重新部署能够: Greater focus on issues/

25、opportunities 更集中于问题/机会 Opportunity to control ones destiny有机会控制命运 Enhanced level of control over a wider span of operations 增强控制更广范围的操作 Greater sense of ownership 更具主人翁精神 Problem detection and resolution is immediate问题察觉和决定迅速,29,Impact of Just In Time on Overhead Costing Structure (Cont) JIT对管理费用结构

26、的影响(续),Accounting Implications:涉及的会计:Overhead costs are now associated with a JIT cell管理费用与JIT单元相关联Arbitrary allocations of overhead costs is no longer required不再需要随机分配管理费用More accurate costs: Overhead costs can be better traced to particular products 更加精确的成本:管理费用能够追踪到特定的产品,30,Product Costing in a J

27、IT Environment 在JIT环境下的产品成本计算,For cost collection purposes:用于成本收集目的:Each JIT cell is set up as a cost department in the accounting system.每个JIT单元都作为会计体系中的一个成本管理部门。As more cells are added, so are cost departments.当增加更多的单元时,成本管理部门也在增加。Each JIT cell prepares Bottom-Up” budgets每个JIT单元准备“倒置式”预算,31,Produc

28、t Costing in a JIT Environment (Cont) 在JIT环境下的产品成本计算(续),For product costing purposes, overhead is classified into two cost pools:为了进行产品成本计算,管理费用被分成两种成本: Cell costs: 单元成本Those costs that can be reasonably traced directly to a cell. Included in this pool are:那些可以被合理地追溯至单元的成本。包括: Cell Management salari

29、es单元管理薪水 Labor costs劳动力成本 Tooling加工 Machine Depreciation机器折旧 Supplies供应Note that both fixed and variable costs are included. 注意包括固定成本和可变成本。,32,Product Costing in a JIT Environment (Cont) 在JIT环境下的产品成本计算(续),Support costs: 支持成本:Those costs that are not directly traceable to a JIT cell. These costs need

30、 to be allocated to particular cells. Examples include: 那些成本不能直接追溯到JIT单元。这些成本需要分配至特定单元。举例包括: Centralized support costs 中央支持成本 Heat treating热处理 General Maintenance一般养护 Plant depreciation工厂折旧 Taxes/ Insurance税/保险 Centralized manufacturing management中央制造管理,33,Overhead cost analysis traditional vs. JIT

31、管理费用分析 传统与JIT比较,Traditional JIT Environment传统JIT环境 Total Overhead costs总计管理费用,Support costs 支持成本 70%,Cell costs 单元成本 30%,Support costs支持成本 40%,Cell costs单元成本 60%,34,Product costing example产品成本计算举例 Homogeneous units同类单位,Support costs are allocated to each cell支持成本被分配至每个单元Although allocations are requ

32、ired, costs are easier to assign because of cell layout. 虽然需要进行分配,但由于单元布置,成本更易分配。,35,Product costing example产品成本计算举例 equivalent units相等单位,Parts produced in a cell may not be homogeneous in terms of resources required 根据所需物资,在一个单元中生产的零件可能并不同类Parts should be grouped into catagories零件应该按照种类集合Assign equ

33、ivalent unit factors to these parts为这些零件分配相等的单位因素,36,Product costing example产品成本计算举例 Cycle Time周期时间,37,Non-Financial measures in a JIT environment 在JIT环境下的非金融测量,Units produced per man hour每人每小时所生产的单位 World class - 2% improvement/ month世界等级-2% 改善/月Customer service trends客户服务趋势 Percent past due/fill r

34、ate过期百分比/填补比率Days inventory on hand现有日存货Quality rejects 质量不合格品 Pareto analysis帕拉图分析Employee suggestions职工意见Daily production status日生产现状Purchasing measurements购买测量 Supplier performance供应商业绩Scrap units/ dollars报废单位/元Kaizen results改善结果,38,Things to keep in mind牢记事情,Changes to the MAS do not happen over

35、night!MAS的改变不会在一夜间发生!As the organization changes, the MAS should reflect and compliment the new organizational structure.当组织改变时,MAS应该反映和赞成新的组织结构。As JIT is implemented, changes to the MAS will evolve in a common sense manner当执行JIT时,MAS改变将以普通的方式发展Changes to the MAS should follow, not lead JIT MAS改变应该遵

36、循而不是领导JIT,39,Transition period过渡周期 JIT conversion JIT变换,Traditional Systems传统体系,Just In Time Systems JIT体系,Finish结束,Start 开始,Transition time period 过渡周期,System configuration体系构造,40,Accounting must ask the following questions 会计必须询问以下问题,Who uses the information provided?谁使用提供的信息?Why is this data requ

37、ired?为何需要这个数据?What would happen if this information is no longer provided?如果不再提供这个信息,那么将会发生什么事情?Is the data being imposed, or is someone asking for it?这个数据是强加的,还是有人要求的?Are decisions being made from the information?是否正在根据信息作出决定?Does the info support company goals?信息是否支持公司目标?Are we collecting informat

38、ion that tells us something we already know?我们是否在收集这样的信息:它们告诉我们已经知道的事情?,41,Accounting must ask the following questions 会计必须询问以下问题,Are there other measures that will better aid the manufacturing group to monitor performance? 是否还有其他测量方法来更好地帮助制造团队进行监控业绩?(Including non-financial measures)(包括非金融测量)Do the

39、 measures reflect continuous improvement trends?该测量方法是否反映持续改善的趋势?Is the information timely?信息是否及时?,42,RISKS风险,There are financial implications to a JIT implementation:JIT应用具有财务问题:As inventory is reduced, unfavorable absorption variances will impact the bottom line由于存货减少,标准成本超额差异将影响帐本底线Additional JIT implementation costs will also impact financial performance: 额外的JIT执行成本也会影响财务业绩: JIT training JIT培训 Plant clean-up 工厂打扫 Plant rearrangement工厂重新整理 Write-off of “discovered” obsolete inventory 对“发现”的陈旧存货的销帐THE ACCOUNTANT EARNS HIS PAY会计赚取他的薪水,

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