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Lean Six Sigma Financial GuidelinesGeneralSix Sigma & Lean savings shall be categorized into Hard, Soft or Potential savings. Hard savings are the realizable and quantifiable savings that will have an effect on the companys P&L bottom line. Soft savings are intangible benefits, benefits that could not be measured and tracked directly to the project, or savings that will not have an effect on the P&L bottom line. Potential savings are by-products of the process improvement that require a subsequent action on the part of management to be realized. This type of savings can be transferred to the hard or soft savings categories once the potential for savings is realized. Six Sigma & Lean savings shall commence in the next calendar month after completion of the project. This savings shall be calculated and tracked for the duration of 12 months.概要六西格瑪 & 精益生產(chǎn)的成本節(jié)約分為硬節(jié)約,軟節(jié)約與潛在節(jié)約。硬節(jié)約是對公司損益表(profit & lost)有實(shí)際影響且能量化的節(jié)約。軟節(jié)約是不能量化且由項(xiàng)目無法直接追蹤的無形節(jié)約,或者其對公司損益表沒有影響。潛在影響是項(xiàng)目的流程改進(jìn)所要求的后續(xù)行動在操作上的實(shí)現(xiàn),是一種副作用,一旦其實(shí)現(xiàn)就能夠轉(zhuǎn)化成硬件或軟件節(jié)約。六西格瑪 & 精益生產(chǎn)的成本節(jié)約應(yīng)始于項(xiàng)目結(jié)束后的下一個月,計算周期為12個月。Listed below are examples of possible savings opportunities that might come from each of the three savings categories. Also included are methods for calculating the savings for each type of opportunity. This list is not meant to be an all inclusive list, but is intended to aid in identifying potential cost saving opportunities for the Six Sigma & Lean projects and to develop consistency in our approach to determining individual project savings. If additional savings opportunities and/or calculation methods are identified that are not specified in this document, please contact the author so this information can be reviewed for inclusion in future revisions of these guidelines. This will make the guidelines more robust and provide consistency throughout the company in our savings calculations.以下羅列的是三種節(jié)約所可能出現(xiàn)機(jī)會的舉例,同時包括各種情況對應(yīng)的計算方法。這個列表并不包羅萬象,但意在區(qū)分六西格瑪精益生產(chǎn)可能的成本節(jié)約并鞏固發(fā)展各個項(xiàng)目成本節(jié)約的途徑。如果其它的成本節(jié)約機(jī)會或是計算方法未在本文件中指出,請直接聯(lián)系作者以便在今后的版本升級中逐步完善本文件的指導(dǎo)性。這將使指導(dǎo)方針更加精準(zhǔn)且能提供公司內(nèi)保持一致的成本節(jié)約的計算。Hard Savings 硬節(jié)約 Scrap Improvements - The prevention of cards destined to be scrapped through the use of X-ray, through testing improvements, etc.- A reduction in the amount of scrap generated due to process improvements, engineering changes, etc.- A reduction in the amount of material write offs. 報廢的改善 - 產(chǎn)品報廢的預(yù)防,如通過x-ray的使用,測試的改進(jìn),等等。- 產(chǎn)品報廢的減少,如由流程改進(jìn),工程變更等所致。- 原材料報廢的減少。These savings shall be determined by calculating the difference between the baseline monthly scrap to material consumed ratio and the current months scrap to material consumed ratio and then multiplying this difference times the current monthly material consumed. (The baseline is the performance level before the project improvements were implemented; the current level is the current performance level since the project improvements were implemented.) The cost of scrap should be based on the cost of the materials as shown in BPCS or SAP. Material consumed is also known as “Goods Receipts to Production Orders” in SAP terminology. Cost savings associated with a reduction in the labor associated with identifying, segregating, and disposing of the scrap should be calculated separately.這些成本的節(jié)約應(yīng)通過基線與當(dāng)前月材料的報廢率的差異來決定,將此差值乘以當(dāng)前月的材料總用量即為monthly savings(baseline是指項(xiàng)目實(shí)施前的基線水平, current level是指項(xiàng)目實(shí)施后當(dāng)前的實(shí)際水平).報廢的損耗應(yīng)該基于BPCS 或是SAP系統(tǒng)中的材料用量,材料用量在SAP中的術(shù)語為” Goods Receipts to Production Orders”。成本節(jié)約中的人工減少關(guān)于其對報廢的鑒定,隔離和處理應(yīng)分別計算。 Direct Labor Improvements (Rework Reduction):- Increase in ICT Yields results in a reduction in repair, debug, inspection, & retest.- Increase in FCT Yields results in a reduction in repair, debug, inspection, & retest.- Increase in AOI or AXI Yields result in a reduction in repair, debug, inspection, & retest. 直接的人工改進(jìn)(返工減少):- 提高ICT的合格率以減少返修,調(diào)試,檢查和返測的工時.- 提高FCT的合格率以減少返修,調(diào)試,檢查和返測的工時.- 提高AOI或AXI的合格率以減少返修,調(diào)試,檢查和返測的工時.These savings shall be counted as hard savings only after the work-load plan is revised for the improvement. It is not necessary for these projects to address staffing. The monthly savings shall be calculated by summing the products obtained after multiplying the estimated timed saved by the (wage + benefits) labor rate per hour for the site for each of the repair, debug, inspect, and retest processes separately (since different wage rates may apply for each process). The estimated time saved shall be determined by summing up the estimated time saved to repair defects (in hrs/defect) times the defects per unit improvement (expressed as a decimal) and the estimated time to debug, inspect, and/or retest units (in hrs/unit) times the yield improvement (expressed as a decimal), and then multiplying this sum by the # of units/month. If the defectiveness is expressed as defects per units (dpu), the yields for determining Yield Improvement shall be calculated using the Six Sigma methodology where Yield = e(-dpu)以上節(jié)約在為工作改善而作的計劃更改應(yīng)算作硬節(jié)約,但人工的節(jié)約不一定要計算在內(nèi).月節(jié)約的公式是指將修理,調(diào)試,檢查和重測的時間分別乘以其優(yōu)率的改善再乘以當(dāng)月產(chǎn)量再乘以員工的單位付費(fèi)(包括底薪和獎金)如果通過壞點(diǎn)的改善進(jìn)行計算,yield的改善應(yīng)運(yùn)用Six Sigma的方法, Yield = e(-dpu) Direct Labor Improvements (Operating Efficiency Improvement):直接人工的的改善(操作效率改善)- A process is optimized allowing for a reduction in the number of operators needed.- 流程的優(yōu)化是通過操作人員需求的減少實(shí)現(xiàn)的.These savings shall be counted as hard savings if the operators are redeployed to another area where staffing was required due to business growth or if the personnel are taken off the payroll. (If this is not the case, then the savings should be categorized as soft savings. See the Soft Savings section on the pages that follow.) The monthly savings shall be calculated by multiplying the number of full time equivalents (FTE) by the annual (wage + benefits) salary used for the site, divided by 12.當(dāng)省下的員工是由于定單的增長轉(zhuǎn)移到其它地方或辭工的時候,此類節(jié)約應(yīng)算作硬節(jié)約.(如果不是這樣的話,則應(yīng)算作是軟節(jié)約.參見后續(xù)的軟節(jié)約部分) 此月節(jié)約是通過FTE的個數(shù)乘以單位時間人工薪金再除以12計算出來的.An alternative methodology to calculate these savings in a way that will more accurately capture the effects of fluctuations in demand is presented below. It should be used in place of the above method, if the information required is available.另一種更為精確計算效率變化的方法如下,a. annual revenue outlook (remainder of the year)$120.00 Mb. daily output per employee X number of working days to go for the year (baseline state)$0.23 Mc. headcount requirements (a / b) =522d. daily output per employee X number of working days to go for the year (current state)$0.34 Me. headcount requirements (a / d) =353f. headcount reduction (c - e) =169 g. monthly cost for Direct Labor (average) = $833 h. monthly savings (f x g) = $140,777 Floor Space Reduction占地面積的減少- Streamlining or consolidating processes resulting in a reduced footprint- 流水線或設(shè)備的操作導(dǎo)致了占地面積的減少These savings shall be considered as hard savings only if space can be redeemed for a reduction in lease or if it prevents the company from having to occupy another building or adding floor space to accommodate new or additional business. This type of savings shall be calculated by multiplying the square-footage reduced by the monthly$ per square foot value used for your site.當(dāng)節(jié)省出的占地面積可以減少公司支付的租金,或可使公司不額外租用場地或增加樓層時,此類節(jié)約應(yīng)算硬節(jié)約.月節(jié)約的計算方法為前后占地面積之差乘以單位面積的月租. Increased Throughput 產(chǎn)出的增加- The savings / month based on the fact that more units/month were produced without additional manpower due to improved quality yields or increased availability of the production facilities.- 此類月節(jié)約是基于在人員不增加的情況下,通過品質(zhì)改善或生產(chǎn)力利用率的提高來增加每月的產(chǎn)出.This calculation determines the monthly savings by taking the difference between the baseline months labor cost/unit and the current months labor cost/unit based on quality yield or availability improvement times the monthly volume. It shall be calculated as follows: Labor Rate = wage + benefit labor rate人工單位時間薪金率=底薪+福利# FTEs/shift/process = # operators per shift for the considered process (e.g. if you have 8 test sets with one operator per shift for each, then the # FTEs/shift would be 8)# FTEs/shift/process =相關(guān)流程所需的每個班次的操作員的個數(shù).(舉例,如果你有8個測試儀器,并且每個班次每個測試儀器需要一個人進(jìn)行操作,那么# FTEs/shift就應(yīng)該是8)Process Capacity = the number of units per hour that the process is capable of producing. If the process is replicated then the capacity should be increased accordingly. (e.g. if you have 8 test sets and each is capable of testing 15 units per hour, then the process capacity is 120 units per hour.)流程生產(chǎn)力=流程所能生產(chǎn)的每小時的出數(shù).如果流程成倍地擴(kuò)大那么其生產(chǎn)力也應(yīng)相應(yīng)地成倍增長.(舉例,如果你有8臺測試儀器且每臺測試儀器每小時能夠測試15個產(chǎn)品,那么這個流程的生產(chǎn)力即為每小時120個.FPY = First Pass Yield expressed as a decimal (.90 for 90%)FPY=首次良品率(以百分比或小數(shù)表示,如0.9或90%)If directly as a result of the increased throughput, additional business was obtained and applied to the production facilities, then the additional profit generated as a result of this increase in load may be calculated and included as hard savings. This may be calculated as follows:如果結(jié)果是產(chǎn)出增加了,轉(zhuǎn)化成增加的訂單并應(yīng)于生產(chǎn)過程中,那么因生產(chǎn)的增加而多出來的收益應(yīng)算作硬節(jié)約.公式如下: Cycle Time Reduction周期的減少- That results in improved inventory turns- That results in reduced overtime- That results in excess capacity that enables the company to accept additional business without having to acquire additional facilities or manpower. The opportunity that will consume this resource should be noted. (e.g. A project reduces defects to the point where what used to require five Agilent testers can now be handled with only three. At the same time, additional business will require the use of two Agilent testers. This need can now be met without having to spend additional capital, thanks to the Six Sigma project results.)- 由于庫存周期的改善- 由于人員的加班的減少- 由于增加的生產(chǎn)能力,即能使公司在不增加設(shè)備或是人力的情況下,承擔(dān)新的訂單.同時所消耗的資源也要考慮在內(nèi).(舉例,某個項(xiàng)目通過減少壞點(diǎn)使原來需要五臺測試儀器減到三臺.同時,省下的這兩臺機(jī)器又服務(wù)于新增長的業(yè)務(wù)中.因此由于六西格瑪?shù)捻?xiàng)目,公司不需要再購買兩臺新機(jī))The monthly savings for the improved inventory turns can be captured by calculating the difference between the baseline monthly inventory level to production volume ratio and the current monthly inventory level (based on the cost of the materials as shown in BPCS or SAP) to production volume ratio, multiplied by the current production volume, then multiplied by the going interest rate for carrying cost (1.25% monthly). The inventory value used in these equations shall be the value of the specific items addressed by the project and not the overall inventory value.由庫存改善所得到的月節(jié)約計算方法是:將改善前后庫存的當(dāng)月費(fèi)用與當(dāng)月生產(chǎn)數(shù)量的比值差乘以當(dāng)前月的月生產(chǎn)數(shù)量,再乘以庫存管理的月利率(每月為1.25%).改善的節(jié)約必須僅限于涉及到范圍,而不是所有的庫存.Note: Even though inventory savings calculations are presented twice in this document, the intent is not to count the savings twice. The calculations are merely presented as part of the benefits of cycle time reduction and separately as straight inventory reductions to help identify possible areas of potential savings. Also, remember there are hidden costs associated with keeping inventory that should be taken into consideration. The cost for the occupied space and the resources (operators in the warehouse) dedicated to processing the material transactions should be considered as cost reduction as well.注意:雖然關(guān)于庫存的節(jié)約在此文件中介紹了兩次,但其目的并不是指要計算兩次.在這里提到的庫存節(jié)約僅僅是指生產(chǎn)周期減少導(dǎo)致的節(jié)約,與直接的庫存減少是不同的.同時,記住與保管庫存相關(guān)的費(fèi)用也要考慮在內(nèi),即庫存所占的用地及專人(貨倉工作人員)管理物料所消耗的人力資源也都應(yīng)在成本壓縮的計算內(nèi).The savings associated with reduced overtime shall be determined by calculating the difference between the baseline monthly overtime costs to monthly production volume ratio and the current monthly overtime costs to current monthly production volume ratio and multiplying it by the current monthly production volume. Whenever possible, only those overtime costs and production volumes tied to the specific area addressed by the project should be used in these calculations.關(guān)于加班減少的月節(jié)約,是通過改善前后的分別的當(dāng)月加班費(fèi)與當(dāng)月生產(chǎn)總量的比值差乘以當(dāng)前月的生產(chǎn)總量計算得到的.無論如何,參與計算的前提必須是項(xiàng)目改善范圍內(nèi)的加班成本和生產(chǎn)總量.The annual savings determination for the excess capacity shall be the first years depreciation value of the budgeted capital expenditures it saved plus the cost associated with the number of budgeted full time equivalents (FTE) saved times the annual (wage + benefits) salary used for the site.超額生產(chǎn)能力的年度節(jié)約是指第一年的財政支出預(yù)算的減少,再加上用于新業(yè)務(wù)的FTE的數(shù)量與員工單位時間的工薪費(fèi)用的乘積. Inventory庫存- Reducing the amount of raw materials, finished goods, WIP, etc. - 原材料,成品及WIP等數(shù)量的減少This monthly savings shall be determined by calculating the difference between the baseline monthly inventory level to production volume ratio and the current monthly inventory level (based on the cost of the materials as shown in BPCS or SAP) to production volume ratio, multiplied by the current production volume, and finally multiplied by the going interest rate for carrying cost (1.25% monthly). The inventory value used in these equations shall be the value of the specific items addressed by the project and not the overall inventory value.庫存月節(jié)約的計算是通過BPCS或SAP中有記錄的改善前后當(dāng)月的庫存費(fèi)用與當(dāng)月生產(chǎn)總量的比值差,乘以當(dāng)前月的生產(chǎn)總量,再乘以庫存月利率1.25%得到的. 改善的節(jié)約必須僅限于涉及到范圍,而不是所有的庫存.An additional financial model/equation that can be used to calculate inventory savings was developed for Supplier Managed Inventory (SMI) projects using Days of Supply to calculate the savings. This was developed since the previous equation requires part number level information that can, at times, be rather difficult to obtain. To make this calculation for finished good (or Semi-Finished Goods), the difference between the before and after monthly inventory is computed in terms of Days of Supply (DOS) and is then multiplied times the average total COGS (including MOH), the result is then multiplied times the monthly cost of money.一種新式的的財政模式為SMI(供應(yīng)商庫存管理)應(yīng)運(yùn)而生,它采用供應(yīng)時間來計算庫存節(jié)約.這是由上述公式所求的P/N信息發(fā)展而來的,它有時也較難達(dá)到.為方便統(tǒng)計成品(或半成品),改善前后兩月的庫存差都根據(jù)供應(yīng)時間中(DOS)進(jìn)行計算,再乘以每月的平均COGS(包括MOH),最后再乘以月庫存利率就得到了庫存的月節(jié)約.For component inventory only projects, the following equation using Matl COGS should be used:對于零件庫存的改善項(xiàng)目,應(yīng)采用以下運(yùn)用了Matl COGS的公式:(DOS before DOS after) x average daily COGS-Matl x (0.0125) = monthly savingsNote: Even though inventory savings calculations are presented twice in this document, the intent is not to count the savings twice. The calculations are merely presented as part of the benefits of cycle time reduction and separately as straight inventory reductions to help identify possible areas of potential savings.注意:雖然關(guān)于庫存的節(jié)約在此文件中介紹了兩次,但其目的并不是指要計算兩次.在這里提到的庫存節(jié)約僅僅是指生產(chǎn)周期減少導(dǎo)致的節(jié)約,與直接的庫存減少是不同的. Consumables消費(fèi)品- Reducing the amount of chemicals, supplies, utilities, etc. needed for a particular process or operation.- 對某一特定流程或操作中所需化學(xué)物品,能源,器械等用量的減少These savings shall be determined by calculating the difference between the baseline monthly costs to production volume ratio for the items identified and the current monthly costs to production volume ratio for those same items and then multiplying this difference times the current monthly production volume. 此類節(jié)約的計算是通過改善前后各月的當(dāng)月耗費(fèi)與當(dāng)月的生產(chǎn)總量的比值差,再乘以當(dāng)前月生產(chǎn)總量得到的. Freight運(yùn)輸- Reducing the amount of premium shipment used- 減少運(yùn)輸費(fèi)用These savings shall be determined by calculating the difference between the baseline monthly freight costs to production volume ratio for the specific items identified by the project and the current monthly freight costs to production volume ratio for those same items and then multiplying this difference times the current monthly production volume for those items. 此類節(jié)約的計算是通過改善前后各月的當(dāng)月運(yùn)輸費(fèi)用支出與當(dāng)月生產(chǎn)總量的比值差,再乘以當(dāng)前月的生產(chǎn)總量得到的. Material Savings原材料的節(jié)約- Reducing the cost of raw materials or piece parts through design changes, improved process capability, etc.- Reducing the number of components used for repairs- 通過設(shè)計的變更,流程生產(chǎn)力的提高等降低原材料或零部件的成本.- 減少用于修理的零件的數(shù)目.To calculate the materials savings from engineering changes, the formula below shall be used.為計算工程變更所帶來的原材料節(jié)約,公式如下:Baseline BOM cost new BOM cost x monthly demand = monthly savings.In those cases where the on hand inventory of the parts must be consumed before they will be replaced by cheaper components, the savings shall be account for that effect by adjusting the monthly volume accordingly up until the date when the on hand inventory is forecasted to be exhausted.因此現(xiàn)有的原材料庫存必須在較便宜的料更換前用完,這樣節(jié)約的計算在舊料耗盡之日才能生效.The savings for reducing the number of components used for repairs shall be determined by calculating the difference between the baseline monthly costs to production volume ratio for the materials identified and the current monthly costs to production volume ratio for those same materials and then multiplying this difference times the current monthly production volume. 關(guān)于減少用作修理的零件數(shù)的節(jié)約是通過改善前后的當(dāng)月的材料耗費(fèi)與當(dāng)月的生產(chǎn)總量的比值差,再 乘以當(dāng)前月的生產(chǎn)總量計算出來的. Equipment Savings設(shè)備節(jié)約- A project improves the efficiency of a process, making a machine redundant.- 該項(xiàng)目改進(jìn)了流程的效率,使機(jī)器可以富余.If a redundant machine is removed and transferred to another cost center with an approved vacancy, the monthly depreciation or lease payment of the machine less the removal cost (divided over 12 months) will be considered as hard savings.如果富余的機(jī)器轉(zhuǎn)移到另一個經(jīng)核準(zhǔn)的使用空缺,機(jī)器的月折舊或租金若低于搬運(yùn)費(fèi)(分成十二個月),則將算作硬節(jié)約.If available, the Capital Asset function in SAP can be used to determine the depreciation savings in lieu of the formula above.如果可行,在SAP中的資金運(yùn)行則可以計算折舊的節(jié)約從而代替以上公式.Equipment savings are only to be consider as hard savings if the excess capacity is needed and used by another program, or if the equipment can be removed.設(shè)備節(jié)約僅當(dāng)富余的生產(chǎn)力由于需要而用于其它計劃安排或是機(jī)器可以移除的話,才能算做是硬節(jié)約. Improving the collection of receivables.收取客戶付款的改善- Resolving customer satisfaction issues that cause the customer to delay paying their bills.- 解決引起客戶拖延付款的客戶滿意度問題These monthly savings shall be determined by the following equation:此類節(jié)約應(yīng)按以下公式進(jìn)行計算:An alternative equation for those sites using SAP is provided below:另一種公式可供使用SAP的site進(jìn)行計算: Prevention of a known problem (Cost Avoidance)對已知問題的預(yù)防(避免成本浪費(fèi))- When improvements
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