成本構(gòu)成與簡(jiǎn)要分析.-共64頁(yè)課件

1、COST成本成本概念1.什么是成本？ 取得財(cái)務(wù)或勞務(wù)、并可以用所付價(jià)格（或必須與將來(lái)支付款項(xiàng)）加以衡量的代價(jià)，稱為成本。2.什么是制造成本？ 制造成本，也稱生產(chǎn)成本，是指原材料經(jīng)生產(chǎn)程序而成為制成品時(shí)所發(fā)生的一切成本，包括直接材料、直接人工和制造費(fèi)用。成本的構(gòu)成經(jīng)銷商費(fèi)用銷售價(jià)格本公司利益半成品價(jià)格銷售費(fèi)用一般管理費(fèi)總成本材料費(fèi)零件購(gòu)買費(fèi)用直接材料費(fèi)制造成本加工費(fèi)間接材料費(fèi)間接經(jīng)費(fèi)勞務(wù)費(fèi)成本價(jià)格MUDA浪費(fèi)Sale,Cost and Profit售價(jià)，成本和利潤(rùn)(1)Cost oriented以成本為導(dǎo)向Cost + Profit = Sale成本+利潤(rùn)=售價(jià)DemandSupply需求大于供

2、應(yīng)Maker Market賣方市場(chǎng)Sale oriented以售價(jià)為導(dǎo)向Sale -Cost = Profit 售價(jià)-成本=利潤(rùn)DemandSupply需求小于供應(yīng)Buyer Market買方市場(chǎng)Traditional Concept傳統(tǒng)觀念Sale,Cost and Profit售價(jià)，成本和利潤(rùn) (2)Profit oriented以利潤(rùn)為導(dǎo)向 Sale - Profit =CostDemand Supply售價(jià)-利潤(rùn)=成本需求不等于供應(yīng)Two-Win Market雙贏市場(chǎng)New Concept新觀念I(lǐng)n new concept,Cost mean “Target cost”在新觀念中，成本

3、意思是“目標(biāo)成本”Cost StructureThe main purpose to run business is to Make Profit進(jìn)行商業(yè)活動(dòng)的主要目的是創(chuàng)造利潤(rùn)$要現(xiàn)金Cost Structure成本的構(gòu)成(Influenced by Market)受市場(chǎng)的影響Influenced by Market 受市場(chǎng)的影響Material Cost材料成本Material Price材料價(jià)格Sale Price銷售價(jià)格Loss損失Small Profit微利Big Profit 較大的利潤(rùn)(Uncontrollable)不可控制Man,machine,and Management C

4、ost(controllable)人工,機(jī)器和管理成本(可控制部分)Cost Structure成本的構(gòu)成To achieve target cost, we shall address to man,machine and management cost reduction which are controllable for business management. I.e. we shall eliminate the Muda of man ,machine and management cost.為了達(dá)到目標(biāo)成本，我們將關(guān)注那些在商業(yè)管理上可控制的人，機(jī)器和管理成本的降低。也就是我們

5、要消除人，機(jī)器和管理成本上的浪費(fèi)(MUDA)!What is MudaMUDA 是日文的英語(yǔ)發(fā)音中文意思是浪費(fèi)NO VALUE ADDED 沒有價(jià)值增加What is MUDAMUDA浪費(fèi) Work 工作 Unavoidable 不可避免 Avoidable 可避免Any operation includes Work and Muda任何運(yùn)作都包含有用功和浪費(fèi)Motion移動(dòng)No Value Added沒有價(jià)值增加Operation before KAIZEN運(yùn)作改善前What is MUDAMUDA WorkUnavoidable AvoidableVSM is intended to t

6、ake Kaizen activity and to apply NPS skills to eliminate all kinds of MUDA for increasing the part of work.自主研究會(huì)目的是采取改善活動(dòng)和應(yīng)用NPS技術(shù)去消除各種浪費(fèi)以增加工作的比重。Operation after KAIZEN運(yùn)作改善后Work工作Value Added價(jià)值增加Work Enhance and Work KaizenWork Enhance:To add more work load on operation but not reduce MUDA 工作強(qiáng)化：給操作者增加

7、工作量，但不消除浪費(fèi)Work Kaizen :To remove MUDA so that there have more time for work工作改善：減少浪費(fèi)從而有更多時(shí)間用于工作續(xù)下Work Enhance and Work KaizenCurrent situation目前的工作現(xiàn)狀(load:20 Kg)負(fù)荷量為20公斤Work工作10KgMUDA浪費(fèi)10Kg續(xù)下Work Enhance and Work KaizenWork Enhance勞動(dòng)強(qiáng)化（Load 25Kg)負(fù)荷量為25公斤Work工作10KgMUDA浪費(fèi)10KgWork工作2.5KgWork工作2.5Kg續(xù)下Wo

8、rk Enhance and Work KaizenWork Kaizen工作改善(Load 20 Kg)負(fù)荷量仍為20公斤Work工作10 KgWork工作5 KgMUDA浪費(fèi)5 Kg續(xù)下Seven Kinds of MUDAINVENTORY 庫(kù)存Water level 水平面= Inventory庫(kù)存Rock = Problem巖石=問題Seven Kinds of MUDAOVER-PRODUCTION 過量生產(chǎn)Seven Kinds of MUDAWAITING/MONITORING等待/觀察Seven Kinds of MUDAREJETCTS/REWORKS不合格品/返工Seve

9、n Kinds of MUDATRANSPORTATION運(yùn)輸Seven Kinds of MUDAMOTION動(dòng)作Seven Kinds of MUDAPROCESSING加工過程MUDA of InventoryThis refers to all of the inventory(materials, Work-In-Process and finished goods) that derives from the process of production and Transportation.這提到的全部庫(kù)存（原料，在制品和完成品）來(lái)源于生產(chǎn)工序工序和運(yùn)輸工序。Inventory i

10、s the root of evil庫(kù)存是罪惡的根源續(xù)下MUDA of Inventory庫(kù)存的浪費(fèi)Results is MUDA of Transportation,storage, allocation, security and search運(yùn)輸，倉(cāng)儲(chǔ)，放置，防護(hù)和尋找的浪費(fèi)結(jié)果Difficulty for First-In-First-Out product flow使產(chǎn)品先進(jìn)先出的流動(dòng)困難Loss in interest and management expense損失利息和管理費(fèi)用Down Value of the material/product材料/產(chǎn)品的價(jià)值下降Increas

11、ing space requirement and results in MUDA of investment of expansion of warehouse and plant.增加空間的需求，結(jié)果使倉(cāng)庫(kù)和工廠的建設(shè)投資浪費(fèi)MUDA of Inventory續(xù)下MUDA of InventoryInventory results in hiding problems.庫(kù)存的結(jié)果是隱藏了問題Principle:To expose the problem. First is to cut down the level of inventory.原則：要使問題暴露，首先必須降低庫(kù)存的水平。續(xù)下

12、Water level 水平面= Inventory庫(kù)存Rock = Problem巖石=問題Inventory results in hiding problems.庫(kù)存的結(jié)果是隱藏了問題MUDA of InventoryMUDA of InventoryCant see rock = Problem不可見巖石=問題Cant see rock = Problem可見巖石=問題Production Fluctuation生產(chǎn)波動(dòng)7 MUDAs7種浪費(fèi)Set up time時(shí)間EquipmentBreakdown設(shè)備故障MUDA of OverproductionThis refers to p

13、roduce anything這指下述任一情況1) earlier than needed time and / or1) 早于需求時(shí)間和/或2) In greater volumes than needed （as indicated by Kanban or other indicators) results in excess inventory2) 數(shù)量超出需求（通過看板或其他指示器來(lái)顯示）造成超量庫(kù)存 Because EOQ, the overproduction qty wait for selling in the future. 因?yàn)榻?jīng)濟(jì)批量，生產(chǎn)過剩的數(shù)量等待在將來(lái)出售Can

14、 it be sold in the future可在將來(lái)出售This is the needed right qty.這是需要的正確數(shù)量續(xù)下MUDA of Overproductiontherefore, the NPS production concept is Just-In-Time. JIT refers to only at the right time to produce right quality for the right type因此，NPS生產(chǎn)觀念是即時(shí)生產(chǎn)。JIT指只在正確的時(shí)間提供正確數(shù)量的正確品種的產(chǎn)品This enhances efficiency and en

15、ables quick response to market change.這樣提高了效率和能夠快速響應(yīng)市場(chǎng)的變化續(xù)下MUDA of OverproductionAmong the different kinds of MUDA, MUDA of overproduction is the most serious.在不同種類的浪費(fèi)中，過量生產(chǎn)的浪費(fèi)是最嚴(yán)重的This MUDA often results in:這種浪費(fèi)常常引起：1) MUDA of waiting and MUDA of motion 等待和動(dòng)作的浪費(fèi)2) MUDA of processing and MUDA of tra

16、nsportation 加工和運(yùn)輸?shù)睦速M(fèi)3) MUDA of earlier using materials and man cost 提前使用材料和人工成本的浪費(fèi).4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延長(zhǎng)產(chǎn)品生產(chǎn)周期. 5) Increasing space requirement for WIP and then enlarge the transportation distance between work station 使WIP空間需求增加和擴(kuò)大兩個(gè)工序間的運(yùn)輸距離6) Dif

17、ficulty for First-In-First-Out product flow 先進(jìn)先出產(chǎn)品流動(dòng)困難MUDA of Waiting/MonitoringThis refers to a situation where a worker who has been working according to a standardized work sequence finds himself unable to proceed to the next job.這指的是一個(gè)工人按照一個(gè)標(biāo)準(zhǔn)化工作順序發(fā)現(xiàn)自己無(wú)法繼續(xù)進(jìn)行下一步工作的情況。續(xù)下Traditional wrong concept:

18、Machine waiting is no good傳統(tǒng)的錯(cuò)誤觀念：機(jī)器等待是不好的NPS new concept:Another kind of waiting MUDANPS新觀念：等待是另一種浪費(fèi) Operator monitor machine running 操作者監(jiān)控機(jī)器運(yùn)轉(zhuǎn) Muda of watching 浪費(fèi)的觀察MUDA of Waiting/MornitoringMUDA of Rejects/ReworksThis refers to the MUDA of producing defective items which must be repaired or disp

19、osed. This MUDA cause loss of man, machine and materials.這指的是產(chǎn)品有缺陷必須進(jìn)行修理或丟棄所產(chǎn)生的浪費(fèi)。這種浪費(fèi)導(dǎo)致人工，機(jī)器和材料的損失。續(xù)下MUDA of TransportationTransportation itself is basically MUDA since it doesnt add any value to the product:the more Transportation per unit,the more the final product cost. This term refers to any T

20、ransportation above the minimum necessary to keep “just-in-time”production smoothly - such as temporary unloading, load transfer, removal of small quantities, and movement from one spot to another.運(yùn)輸本身是一種浪費(fèi)，它不能給產(chǎn)品增加任何價(jià)值：每個(gè)個(gè)體的運(yùn)輸越多，最終產(chǎn)品成本越大。這術(shù)語(yǔ)起源于運(yùn)輸超出最小必要以保持“即時(shí)生產(chǎn)”生產(chǎn)平穩(wěn)-比如暫時(shí)卸貨，負(fù)荷轉(zhuǎn)移，小量的移動(dòng)和從一處搬至另一處。續(xù)下To u

21、se conveyor to eliminate manpower for Transportation is not a Kaizen ,because Transportation is still exist. It cause another kind of MUDA-”MUDA of Capital” 利用機(jī)械來(lái)減少運(yùn)輸?shù)娜肆Y源不是一種改善，因?yàn)檫\(yùn)輸還是存在。它導(dǎo)致另一種浪費(fèi)-“資金的浪費(fèi)”the best way is to eliminate Transportation根本辦法是減少運(yùn)輸MUDA of TransportationMUDA of MotionMUDA of M

22、otion is any human movement in production that adds no value to the product.動(dòng)作的浪費(fèi)是人在生產(chǎn)中移動(dòng)卻沒有給產(chǎn)品增加價(jià)值.MUDA of ProcessingAny work or processing that does not add value to product and advance the production process, or contribute to the precision or quality of the processed units is referred to as MUDA

23、of processing一些沒有給產(chǎn)品增加價(jià)值的工作或加工和產(chǎn)品預(yù)加工，或預(yù)留給工序精度或質(zhì)量的余量就是所談到的加工浪費(fèi)Man EfficiencyApparent Efficiency:表面效率Apparent Efficiency refers to increasing product output with no change in the number of operators. its only a simple numerical increase untied to production need as based on sales and market demand.表面效

24、率指增加產(chǎn)品的輸出而不改變操作者的數(shù)量。它僅僅是一個(gè)簡(jiǎn)單的數(shù)值增加解決產(chǎn)品需求，它基于銷售和市場(chǎng)需求時(shí).續(xù)下Man EfficiencyTrue Efficiency:精確效率 True Efficiency means producing the necessary number of parts or product that can be sold while utilizing the minimum operators and equipment as possible. It is contrasted with producing as much as possible with

25、 available operators and equipment.精確效率意指利用最少的工人和設(shè)備來(lái)生產(chǎn)必要的、能夠被售出的零件或產(chǎn)品數(shù)量成為可能。與使用可用工人和設(shè)備來(lái)生產(chǎn)更多的做法形成對(duì)照。In essence, it is a cost reduction concept在本質(zhì)上，它是一個(gè)成本降低觀念。Man EfficiencyCurrent Efficiency: Labor Productivity:目前的效率 勞動(dòng)生產(chǎn)率1,000 pcs/ day /10 operators 100 pcs / day / operator1000只/天/10操作工 100只/天/操作工Ma

26、rket Demand:1000 pcs/day市場(chǎng)需求：1000 只/天續(xù)下Apparent Efficiency:表面效率1,250 pcs/day/10 operators 125 pcs / day / operator (+25%) (+25%)1250只/天/10操作工 125只/天/操作工Reason:原因：Overproduction 250 pcs / day than market demand比市場(chǎng)需求超產(chǎn)250只/天Man EfficiencyWere up to 1,250 pcs / day/ 10 op.我們10個(gè)人每天可產(chǎn)出1250只。But, I want 1

27、,000 pcs /day only. Dont need the extra 250 pcs.但是，我每天只需要1000只。不需要額外的250只。續(xù)下Man EfficiencyTrue Efficiency:精確效率1,000 pcs/day/8 operators 125 pcs / day / operator (+25%)1000個(gè)/天/ 8 操作工 125只/天/操作工Reason:原因：No overproduction, eventually labor productivity is up 25%沒有超產(chǎn)，最終的勞動(dòng)生產(chǎn)率提高25Were improve to 1,000 p

28、cs / day/ 8 op.我們改進(jìn)為8個(gè)人每天產(chǎn)出1000只。Good! No overproduction thats really we want.好！沒有超量生產(chǎn)，這正是我們需要的。Equipment EfficiencyRate of operation defines the actual production levels being achieved by equipment. It is the percentage of total actual production capacity during regular work hours as determined by

29、market demand.運(yùn)轉(zhuǎn)比率說明設(shè)備實(shí)際達(dá)到的生產(chǎn)水平。它是在正常工作時(shí)間中全部實(shí)際生產(chǎn)能力的百分比，它被市場(chǎng)需求所決定。Rate of Operation運(yùn)轉(zhuǎn)比率Equipment EfficiencyThe time that an equipment operates maintenance free as a percentage of time during which it is switched on . This is equivalent to reliability of equipment and its maintenance.一臺(tái)設(shè)備運(yùn)轉(zhuǎn)維護(hù)時(shí)間空閑是安排于設(shè)

30、備開動(dòng)時(shí)的一個(gè)比值。它是取決于設(shè)備的可靠性和它的維護(hù)。the ideal condition is to achieve 100 percent Rate of availability during the time equipment is switched on to fulfill a production order.理想的情況是在設(shè)備完成產(chǎn)品定單的開動(dòng)期間，達(dá)到百分之百的可用率。Rate of Availability可用比率續(xù)下Equipment EfficiencyEquipment theoretical cycle time =30 second / pcs設(shè)備理論周期=3

31、0 秒/只max. capacity for 8 hours shift / day每天8小時(shí)班最大生產(chǎn)量8 hrs X 3600 sec / hr（8小時(shí)X3600秒/小時(shí)） 30 sec/ pcs（30秒/只） = 960 pcs / shift,（960只/班）market demand = 800 pcs / day市場(chǎng)需求=800只/天rate of operation market demand（市場(chǎng)需求）（運(yùn)轉(zhuǎn)率） max. capacity / day（每天最大生產(chǎn)量） 800 960 = 83.33%X100%=X100%=續(xù)下Equipment EfficiencyEqui

32、pment theoretical cycle time =30 second / pcs設(shè)備理論周期=30 秒/只actual cycle time = 40 sec / pcs, 實(shí)際周期時(shí)間 = 40 秒/只market demand = 800 pcs / day 市場(chǎng)需求 = 800 只 / 天Rate of Availability （可用率） theoretical time to produce Market demand actual time to produce Market demand 滿足市場(chǎng)需求的理論時(shí)間 滿足市場(chǎng)需求的實(shí)際時(shí)間 30 sec/pcs X 800p

33、cs 3600 sec/hr 40 sec/pcs X 800pcs 3600 sec/hr 6.67 hrs 8.89 hrs actual output within 8 hrs theoretical output within 8 hrs 8小時(shí)實(shí)際輸出 8小時(shí)理論輸出 8hrs X3600 sec/hr 40 sec/pcs 8hrs X 3600 sec/hr 30 sec/pcs 720 pcs 960pcs 75%X 100%=X 100%X 100%X 100%X 100%X 100%X 100%X 100%續(xù)下Equipment EfficiencyExpensive li

34、ke this Rate of Operation will not be 100%昂貴的運(yùn)轉(zhuǎn)率將不會(huì)是100%Rate of Operation運(yùn)轉(zhuǎn)率planned time/day 24 hr./day計(jì)劃時(shí)間/天24小時(shí)/天X100%X100%=續(xù)下Equipment EfficiencyEither the expensive or the cheap one,Rate of Availability Shall be 100%無(wú)任是昂貴還是便宜的,它們的可動(dòng)率都是100%。Rate of Availability運(yùn)轉(zhuǎn)率Availability Utilization time/day

35、 Planned time / day可利用的時(shí)間/天計(jì)劃時(shí)間/天X100%X100%=Individual Efficiency v.s. Overall Efficiency個(gè)體效率和整體效率Individual Efficiency:個(gè)體效率 Individual Efficiency refers to the effort to boost efficiency at a certain line, process or piece of equipment completely separate from the Overall efficiency (include earlie

36、r and later processes)個(gè)體效率指在一確定線，工序或設(shè)備的部件努力推進(jìn)效率從整體效率完全脫離。（包括前面和后面工序）if Individual Efficiency is carried too far, a process may produce more than the necessary amount of products, or production may become uneven.如果個(gè)體效率是被提升很高，一些工序可能生產(chǎn)出多于必需的產(chǎn)品數(shù)量，或者生產(chǎn)變的不均衡。I cant我不能Individual Efficiency v.s. Overall Eff

37、iciency個(gè)體效率和整體效率Hurry up!我要走快No tempo, No progress!不合拍，不前景Individual Efficiency v.s. Overall Efficiency個(gè)體效率和整體效率One, two!One, two!一、二；一、二I need to match everybody.!我應(yīng)該配合大家Same tempo and win!合拍，會(huì)穩(wěn)贏Individual EfficiencyMarket demand: 100pcs /day市場(chǎng)需求：100只/天Individual Efficiency個(gè)體效率Overall efficiency整體效率Symptom征兆90 pcs / hr100 pcs / hr100 pcs / hr1.under market demand低于市場(chǎng)需求2.uneven production flow不均衡的生產(chǎn)流動(dòng)3. Muda of WIP在