JIT培訓(xùn)課程-2ppt課件

1、Just In Time剛好即時Why do accountants need to understand JIT?為什么會計(jì)需求了解JIT？JIT is a cultural change JIT是一種文化變化JIT changes the entire organization JIT改動整個組織Without understanding JIT, the accountant will never understand why accounting systems must change 假設(shè)不了解JIT，會計(jì)將永遠(yuǎn)不會了解為什么會計(jì)體系必需改動Accountants resist “t

2、hrowing away traditional accounting beliefs - they are therefore viewed as impediments to progress in a JIT world 會計(jì)抵抗“丟棄傳統(tǒng)的會計(jì)信心-他們因此被視為JIT世界中開展的妨礙物Education is critical培訓(xùn)至關(guān)重要JIT education JIT培訓(xùn)Shop floor education (move your desk if necessary!)車間培訓(xùn)如有必要就挪動桌子！.Just in Time Most Importantly JIT最重要Why

3、do accountants need to understand JIT?為什么會計(jì)需求了解JIT？ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !會計(jì)可以破壞JIT程序！.What is JIT? 什么是JIT？First, lets describe what JIT is not: 首先，讓我們來描畫JIT并不是：Not an inventory reduction program不是存貨減少程序Not a key supplier program不是關(guān)鍵供應(yīng)商程序Not the re-configuration of a shop in

4、to cells不是將車間重新構(gòu)造為單元.What is JIT? 什么是JIT？JIT is a philosophy that: JIT是一種哲學(xué)體系；Exposes and eliminates waste 暴露和消除浪費(fèi)Focuses on doing value added activities專注于從事增值活動JIT is made up of many tools JIT由許多工具組成.JIT Cell Layout JIT單元布置To Customer交給客戶Finished廢品ABCRAW原資料1234576.Traditional Manufacturing Layout

5、傳統(tǒng)的消費(fèi)布置 Raw Material Stores原資料貯備Lathes車床Test測試Screw Machines螺絲機(jī)Grinding磨削Assembly組裝Milling銑削Packing包裝Finished Goods廢品.The Tools of JIT JIT工具POKE YOKEWORK CELLS 任務(wù)單元MAKE IT UGLY使它難看MUDA 浪費(fèi)SMED快速換模KANBAN 看板JUST DO IT 隨心所欲 STANDARD WORK規(guī)范任務(wù)ONE PIECE FLOW 單件流VISUAL CONTROL 視覺控制5 WHYS 5個為什么THE 5 Ss 5STAK

6、T TIME 客戶需求時間KAIZEN 改善.Common Excuses Cause Failure普通的理由呵斥失敗JIT is a great concept JIT是一個艱苦的概念But it wont work for us.但是它對我們沒有作用Were different我們是不同的.Upper Management commitment is critical 上層管理承諾是關(guān)鍵.The Problems With Traditional ManagementAccounting Systems傳統(tǒng)管理睬計(jì)體系的問題.Traditional accounting systemsw

7、ill not work in a Just - In - Time environment 傳統(tǒng)的會計(jì)體系將不能在JIT環(huán)境中發(fā)揚(yáng)作用.Traditional Accounting Systems傳統(tǒng)的會計(jì)體系Were designed to service: 設(shè)計(jì)用于效力:External外部的Customers客戶The IRS IRSThe SEC SECAuditors審計(jì)員Those guys at corporate!那些公司人員!.Traditional Accounting Systems傳統(tǒng)的會計(jì)體系Failed to recognize that their most i

8、mportant customer is manufacturing!未能識別他們最重要的客戶是制造業(yè)!Forced their systems on others將他們的體系專注于其他領(lǐng)域Accountants thought they had control會計(jì)“以為他們可以控制Required manufacturing to do non-value added things:要求制造業(yè)做非增值的事情：Controlled stockroom控制倉庫Inventory Transactions存貨處置Discrete Shop orders不延續(xù)的商店定單Labor Time Tick

9、ets etc.勞動時間入場等.Traditional Accounting Systems傳統(tǒng)的會計(jì)體系A(chǔ)s painful as these controls were, the accounting profession attempted to use the output from these systems to measure the performance of the manufacturing group.會計(jì)職業(yè)就好像這些控制一樣困難，它們試圖采用這些體系的產(chǎn)量來丈量制造團(tuán)隊(duì)的業(yè)績。.Standard Costs規(guī)范本錢Standard Costs are estimat

10、es of what you think a product will cost to manufacture.規(guī)范本錢是他“以為某個產(chǎn)品的制造本錢的估價。Standards are wrong from the moment which they are developed!規(guī)范在它們被開展的時候就是錯誤的！.The Problems With Using Standard Cost Variance Analysis運(yùn)用規(guī)范本錢差別分析的問題1.Variance Analysis often measures the wrong things. Dysfunctional behavior

11、s are encouraged.差別分析經(jīng)常丈量錯誤的事情。功能失常的行為遭到鼓勵。2.Variance analysis does not support or promote the kaizen (continuous improvement) philosophy. 差別分析并不支持或促進(jìn)改善繼續(xù)改良原理。.Purchase Price Variance Analysis買價差別分析Material price standards are weighted, therefore, variance analysis is not meaningful.資料價錢規(guī)范是“加權(quán)的，因此，差

12、別分析沒有意義。PPV analysis promotes the use of volume discounts to keep unit price down PPV分析促進(jìn)運(yùn)用總額折扣以堅(jiān)持單價下降- Inventory levels rise 存貨程度上升- Obsolescence increases折舊添加Promotes the use of the lowest cost supplier.促進(jìn)運(yùn)用最低本錢供應(yīng)商。- Quality is compromised質(zhì)量是折衷的- Rejects, rework, warranty increase不合格品，返工， 擔(dān)保添加.Abs

13、orption Accounting Variance Analysis本錢分?jǐn)値舨顒e分析Supports the notion of producing as much as possible.盡量支持消費(fèi)的觀念High-Absorption products are produced regardless of demand requirements. 消費(fèi)高本錢的產(chǎn)品，而不顧需求與否。Emphasis on absorption variances results in: 強(qiáng)調(diào)吸收變化而導(dǎo)致：- high inventory levels高存貨程度- decreased custome

14、r service levels客戶效力程度下降- increased obsolence折舊上升The definition of fixed costs is an area of concern:固定本錢的定義涉及到以下領(lǐng)域：- many costs are not truly fixed許多本錢并不是真正固定的- fixed suggests that improvements are not possible. “固定暗示著改善是不能夠的。.Flexible Budgeting Variance Analysis彈性預(yù)算差別分析Flex budgets are derived fro

15、m standard costing calculations彈性預(yù)算來自于規(guī)范本錢計(jì)算- Standard costs are not accurate規(guī)范本錢不是準(zhǔn)確的- activity base usually is not representative活動根底通常不是典型的Many costs are not truly variable in nature. 實(shí)踐上許多本錢不是真的可變動。The use of flex budgets may lead to a false sense of security. 運(yùn)用彈性預(yù)算能夠引起對平安的不信任感。.Variance Analys

16、is does not Support Kaizen Philosophy差別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. 以上數(shù)據(jù)顯示出不佳的趨勢，雖然前三個月的差別顯示良好。.When are Standards useful?什么時候規(guī)范有用？Standards should never be used for performance measurement 規(guī)范不要用于丈量業(yè)績Standards are

17、useful for:規(guī)范有作用于：- expediting the accounting process加速會計(jì)程序- approximation of the fair value of inventory存貨公平價值的近似值- regulatory compliance調(diào)理稅務(wù).Traditional Labor Accounting傳統(tǒng)的勞動會計(jì)Traditional definition of direct / indirect labor does not apply in a JIT environment. 在JIT環(huán)境中，傳統(tǒng)的直接/間接勞動的定義并不適用。- Multi -

18、 Skilled operators多能工- Operators perform 5 Ss, TPM, Set-up操作員執(zhí)行5S，TPM， Set-upTraditional focus on direct labor ignores other manufacturing costs.傳統(tǒng)集中于直接勞動，忽視了其他制造本錢。- Labor as a % of total cost is usually below 20%勞動占總本錢的百分比普通低于20%Labor problems will be detected visually in a JIT environment在JIT環(huán)境下，

19、勞動問題將被真實(shí)地覺察。.Traditional Scrap Reporting傳統(tǒng)的廢料報(bào)告單Scrap tickets are required to be costed at stage of completion in a traditional environment在傳統(tǒng)的環(huán)境下，廢料票需求在完成階段計(jì)算本錢- requires excess clerical help需求額外的辦公職員的協(xié)助- requires detailed routings to be maintained需求堅(jiān)持詳細(xì)的道路One - piece flow in a JIT Environment JIT環(huán)

20、境下的一件流- Volume of scrap is reduced (batch of one) 廢料的數(shù)量減少了一批- Eliminates the need for detailed costing消除了詳細(xì)本錢的必要- Scrap costed out at raw material stage or finished level of completion. 廢料在原資料階段或完成終了時計(jì)算出本錢。.Traditional Capital Justification傳統(tǒng)的資本調(diào)整Traditional Capital budgeting methods:傳統(tǒng)的資本預(yù)算方式：- cap

21、ital project should achieve a targeted payback資本方案應(yīng)該到達(dá)目的報(bào)答 By viewing capital projects as investments we ignore other critical factors:假設(shè)將資本方案視作“投資，我們忽視了其他關(guān)鍵要素：- impact on customer service影響客戶效力- mixed model production混合模型消費(fèi)Focusing on payback encourages over-purchasing of machine capacity & speed.

22、專注于報(bào)答將鼓勵購買過多的機(jī)器產(chǎn)量和速度.HOW JIT IMPACTS THEMANAGEMENT ACCOUNTING SYSTEMJIT如何影響管理睬計(jì)體系 .Impact of Just In Time on Overhead Costing Structure JIT對管理費(fèi)用構(gòu)造的影響Organization refocuses its attention to the shop floor組織重新將留意力集中于車間Functional/ centralized groups are redeployed directly to JIT cells/ Teams功能的/中央的團(tuán)隊(duì)被

23、直接重新部署到JIT單元/小組Examples include:舉例包括：Purchasing采購Production control消費(fèi)控制Manufacturing engineering制造工程Industrial engineering工業(yè)工程Quality control質(zhì)量控制Tool design工具設(shè)計(jì)Cost Accounting本錢會計(jì).JIT refocuses attention to the factory floor JIT將留意力重新集中于工廠車間Shop floor車間President董事長.Impact of Just In Time on Overhead

24、 Costing Structure (Cont) JIT對管理費(fèi)用構(gòu)造的影響續(xù)JIT Teams take on the form of a Factory within a factory JIT小組采用廠中廠的方式Redeployment provides:重新部署可以：Greater focus on issues/ opportunities 更集中于問題/時機(jī)Opportunity to control ones destiny有時機(jī)控制命運(yùn)Enhanced level of control over a wider span of operations 加強(qiáng)控制更廣范圍的操作Gr

25、eater sense of ownership 更具主人翁精神Problem detection and resolution is immediate問題覺察和決議迅速.Impact of Just In Time on Overhead Costing Structure (Cont) JIT對管理費(fèi)用構(gòu)造的影響續(xù)Accounting Implications:涉及的會計(jì)：Overhead costs are now associated with a JIT cell管理費(fèi)用與JIT單元相關(guān)聯(lián)Arbitrary allocations of overhead costs is no l

26、onger required不再需求隨機(jī)分配管理費(fèi)用More accurate costs: Overhead costs can be better traced to particular products 更加準(zhǔn)確的本錢：管理費(fèi)用可以追蹤到特定的產(chǎn)品.Product Costing in a JIT Environment 在JIT環(huán)境下的產(chǎn)品本錢計(jì)算For cost collection purposes:用于本錢搜集目的：Each JIT cell is set up as a cost department in the accounting system.每個JIT單元都作為會計(jì)

27、體系中的一個本錢管理部門。As more cells are added, so are cost departments.當(dāng)添加更多的單元時，本錢管理部門也在添加。Each JIT cell prepares Bottom-Up budgets每個JIT單元預(yù)備“倒置式預(yù)算.Product Costing in a JIT Environment (Cont)在JIT環(huán)境下的產(chǎn)品本錢計(jì)算續(xù)For product costing purposes, overhead is classified into two cost pools:為了進(jìn)展產(chǎn)品本錢計(jì)算，管理費(fèi)用被分成兩種本錢：Cell co

28、sts: 單元本錢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單元的本錢。包括：Cell Management salaries單元管理薪水Labor costs勞動力本錢Tooling加工Machine Depreciation機(jī)器折舊Supplies供應(yīng)Note that both fixed and variable costs are included. 留意包括固定本錢和可變本錢。.Product Costing in a JIT

29、Environment (Cont)在JIT環(huán)境下的產(chǎn)品本錢計(jì)算續(xù)Support costs: 支持本錢：Those costs that are not directly traceable to a JIT cell. These costs need to be allocated to particular cells. Examples include: 那些本錢不能直接追溯到JIT單元。這些本錢需求分配至特定單元。舉例包括：Centralized support costs 中央支持本錢Heat treating熱處置General Maintenance普通養(yǎng)護(hù)Plant dep

30、reciation工廠折舊Taxes/ Insurance稅/保險(xiǎn)Centralized manufacturing management中央制造管理.Overhead cost analysis traditional vs. JIT管理費(fèi)用分析 傳統(tǒng)與JIT比較Traditional JIT Environment傳統(tǒng)JIT環(huán)境Total Overhead costs總計(jì)管理費(fèi)用Support costs支持本錢70%Cell costs單元本錢30%Support costs支持本錢40%Cell costs單元本錢60%.Product costing example產(chǎn)品本錢計(jì)算舉例H

31、omogeneous units同類單位 Support costs are allocated to each cell支持本錢被分配至每個單元 Although allocations are required, costs are easier to assign because of cell layout. 雖然需求進(jìn)展分配，但由于單元布置，本錢更易分配。.Product costing example產(chǎn)品本錢計(jì)算舉例equivalent units相等單位 Parts produced in a cell may not be homogeneous in terms of res

32、ources required 根據(jù)所需物資，在一個單元中消費(fèi)的零件能夠并不同類 Parts should be grouped into catagories零件應(yīng)該按照種類集合 Assign equivalent unit factors to these parts為這些零件分配相等的單位要素.Product costing example產(chǎn)品本錢計(jì)算舉例Cycle Time周期時間.Non-Financial measures in a JIT environment 在JIT環(huán)境下的非金融丈量Units produced per man hour每人每小時所消費(fèi)的單位World cl

33、ass - 2% improvement/ month世界等級-2% 改善/月Customer service trends客戶效力趨勢Percent past due/fill rate過期百分比/填補(bǔ)比率Days inventory on hand現(xiàn)有日存貨Quality rejects質(zhì)量不合格品 Pareto analysis帕拉圖分析Employee suggestions職工意見Daily production status日消費(fèi)現(xiàn)狀Purchasing measurements購買丈量Supplier performance供應(yīng)商業(yè)績Scrap units/ dollars報(bào)廢單

34、位/元 Kaizen results改善結(jié)果 .Things to keep in mind牢記事情Changes to the MAS do not happen overnight!MAS的改動不會在一夜間發(fā)生！As the organization changes, the MAS should reflect and compliment the new organizational structure.當(dāng)組織改動時，MAS應(yīng)該反映和贊成新的組織構(gòu)造。As JIT is implemented, changes to the MAS will evolve in a common se

35、nse manner當(dāng)執(zhí)行JIT時，MAS改動將以普通的方式開展Changes to the MAS should follow, not lead JIT MAS改動應(yīng)該遵照而不是指點(diǎn)JIT.Transition period過渡周期JIT conversion JIT變換Traditional Systems傳統(tǒng)體系Just In Time Systems JIT體系Finish終了Start 開場Transition time period 過渡周期System configuration體系構(gòu)造.Accounting must ask the following questions會計(jì)必需訊問以下問題Who uses the informat