時(shí)間管理-備份

時(shí)間管理諾遠(yuǎn)資產(chǎn)管理有限公司第二分公司培訓(xùn)部隊(duì)長(zhǎng)職責(zé)負(fù)責(zé)本組活動(dòng)的組織與協(xié)調(diào)、溝通等團(tuán)隊(duì)展示本組討論隊(duì)名、隊(duì)呼、隊(duì)歌，并且全部上臺(tái)展示。團(tuán)隊(duì)能力隊(duì)長(zhǎng)調(diào)動(dòng)分工，隊(duì)員是否執(zhí)行與合作獎(jiǎng)罰措施本團(tuán)隊(duì)失敗，一人受罰，勝利團(tuán)隊(duì)最終大獎(jiǎng)。時(shí)間常有，時(shí)間在于優(yōu)先。開(kāi)篇測(cè)試你需要時(shí)間管理嗎下面，我們用最簡(jiǎn)單的辦法測(cè)試你對(duì)時(shí)間的掌控程度，你只需回答

1如果沒(méi)有完成你所希望做的工作，是否有負(fù)罪感？2即使沒(méi)有出現(xiàn)嚴(yán)重問(wèn)題或危機(jī)，你也經(jīng)常感到壓力山大？3你有許多并不重要但長(zhǎng)時(shí)間未處理的文件或郵件嗎？4你常常不能集中精神來(lái)工作，常常在做重要工作時(shí)被打斷嗎？5你常常感覺(jué)有許多事情要做，但做起事情來(lái)又感覺(jué)效率低下嗎？6你時(shí)常把工作推到最后一分鐘，然后再很努力的去做完它們嗎？7你感覺(jué)自己的工作落下了很多，總是很難在既定目標(biāo)內(nèi)完成。8你很想跟家人多呆一會(huì)兒，可你感覺(jué)根本就沒(méi)有時(shí)間啊。or9都沒(méi)有時(shí)間和朋友聚一聚，感覺(jué)自己生活的圈子越來(lái)越小了。10你知道自己迫切需要提高，但總是無(wú)暇閱讀與工作有關(guān)的書(shū)籍。11你沒(méi)有開(kāi)通微博，也不知道什么是微信，沒(méi)有時(shí)間嘗試新鮮事物，感覺(jué)自己凹凸了。12什么，你問(wèn)我的業(yè)余愛(ài)好？我哪有時(shí)間去從事什么業(yè)余愛(ài)好，太奢侈了吧？13感覺(jué)自己沒(méi)有在有限的時(shí)間里做自己應(yīng)該做的事情，每一天都忙卻忙的不是地方。14很想好好給自己放個(gè)假，但如果長(zhǎng)休了一段時(shí)間，又會(huì)有負(fù)罪感。15你常常沉醉于過(guò)去的成功或失敗之中，不敢想未來(lái)會(huì)怎樣。16還記得自己的理想嗎？或許自己的宏圖大志等都只有在夢(mèng)中實(shí)現(xiàn)了。or你需要時(shí)間管理嗎開(kāi)篇測(cè)試下面，我們用最簡(jiǎn)單的辦法測(cè)試你對(duì)時(shí)間的掌控程度，你只需回答

開(kāi)篇測(cè)試請(qǐng)數(shù)一數(shù)，你所回答的

個(gè)數(shù)：

0-3個(gè)“Yes”恭喜你，保留并堅(jiān)持你的方法吧，并多介紹經(jīng)驗(yàn)！

4-7個(gè)“Yes”還可以，方向正確，但需要進(jìn)一步提升技能。8-11個(gè)“Yes”當(dāng)心哦，你需要重新審視你的時(shí)間管理方法了。

12-16個(gè)“Yes”救命??！你迫切需要學(xué)習(xí)時(shí)間管理并付諸實(shí)施。你需要時(shí)間管理嗎一級(jí)目錄目錄為什么需要時(shí)間管理時(shí)間與時(shí)間管理概述時(shí)間管理的誤區(qū)該怎樣進(jìn)行時(shí)間管理為什么需要時(shí)間管理1、時(shí)間是我們唯一對(duì)每個(gè)人都公平的資源2、時(shí)間特點(diǎn)3、審視一下自己在時(shí)間中所處的角色，實(shí)現(xiàn)自己的目標(biāo)，追求自己的人生價(jià)值。為什么需要時(shí)間管理做好時(shí)間管理，不再因虛度光陰而悔恨那么，怎樣才能判斷自己是否虛度了光陰？李開(kāi)復(fù)的這一段話可給我們以參考?！说囊簧鷥蓚€(gè)最大的財(cái)富是：你的才華和你的時(shí)間。才華越來(lái)越多，但是時(shí)間越來(lái)越少，我們的一生可以說(shuō)是用時(shí)間來(lái)?yè)Q取才華。如果一天天過(guò)去了，我們的時(shí)間少了，而才華沒(méi)有增加，那就是虛度了時(shí)光。所以，我們必須節(jié)省時(shí)間，有效率地使用時(shí)間?！?dāng)然，這里面的才華，也可以是財(cái)富，也可以智慧，也可以人生目標(biāo)，也可以是工作業(yè)績(jī)。上司打電話讓馬經(jīng)理去談話，談了會(huì)有關(guān)公司人力資源規(guī)劃的問(wèn)題，中間總經(jīng)理接聽(tīng)電話、客人來(lái)訪等，談話延續(xù)到10：00。準(zhǔn)備布置下屬工作，又有電話打來(lái)詢(xún)問(wèn)有關(guān)新入職人員薪資的問(wèn)題，解釋到10：20。8:3010:0010:2011:0012:00正文為什么時(shí)間總不夠用LOGO請(qǐng)看馬經(jīng)理的一天找來(lái)下屬布置招聘工作，中間不斷有其他下屬請(qǐng)示工作，馬經(jīng)理的思路和時(shí)間被分割和耽誤，布置工作一直延續(xù)到11：00。對(duì)秘書(shū)報(bào)上來(lái)的文件等進(jìn)行批示、處理；閱讀文件、各類(lèi)的報(bào)告、建議書(shū)等，到12：00，還有一部分沒(méi)有過(guò)目。匆匆吃過(guò)飯，看了會(huì)報(bào)紙、與同事聊了會(huì)天，猛然想起總經(jīng)理交待的人力資源規(guī)劃報(bào)告還沒(méi)完成，于是趕緊沖進(jìn)辦公室。正文為什么時(shí)間總不夠用請(qǐng)看馬經(jīng)理的一天與銷(xiāo)售經(jīng)理討論業(yè)務(wù)員招聘事宜，由于對(duì)招聘專(zhuān)員的工作不放心，本應(yīng)是下屬的職責(zé)，馬經(jīng)理準(zhǔn)備親自做相關(guān)計(jì)劃。招聘計(jì)劃、招聘人員資格的具體、招聘渠道及廣告發(fā)布等內(nèi)容擬定占去馬經(jīng)理2個(gè)小時(shí)的時(shí)間。剛要寫(xiě)公司人力資源規(guī)劃報(bào)告，一個(gè)下屬又進(jìn)來(lái)請(qǐng)示和審批，同時(shí)聊了一會(huì)兒個(gè)人的私事和公司最近的傳聞。召集下屬開(kāi)會(huì)，因下屬反映部門(mén)內(nèi)部不團(tuán)結(jié)影響到了工作。但會(huì)議不僅沒(méi)有達(dá)到預(yù)期目的，還拖延了時(shí)間，一直持續(xù)到17：00。下屬走后，已過(guò)了下班時(shí)間，沒(méi)有時(shí)間完成報(bào)告了，馬經(jīng)理只好帶著未寫(xiě)完的報(bào)告回到家中，看樣子今晚上又得加班到午夜了。13:0014:0016:0016:3017:00正文為什么時(shí)間總不夠用馬經(jīng)理的時(shí)間哪兒去了電話干擾對(duì)公司員工解釋有關(guān)薪酬問(wèn)題，這本不屬于馬經(jīng)理的事，有薪酬主管嗎？

事必躬親對(duì)下屬工作不放心，凡事事必躬親，替下屬做工作，結(jié)果整天被埋在事務(wù)性的工作里。事必躬親電話干擾上司召見(jiàn)低效會(huì)議官僚作風(fēng)上司召見(jiàn)上司不定期的召見(jiàn)，使中層經(jīng)理的時(shí)間具有很大的隨意性。

低效會(huì)議會(huì)議安排沒(méi)有計(jì)劃，會(huì)議拖延，主題不明確，對(duì)會(huì)議沒(méi)有實(shí)行有效控制。

官僚作風(fēng)喜歡下屬事事請(qǐng)示和匯報(bào)的官僚作風(fēng)，下屬的不斷請(qǐng)示和匯報(bào)，大大浪費(fèi)了自己的時(shí)間。

正文為什么時(shí)間總不夠用這些時(shí)間殺手是否就在身邊時(shí)間殺手大包大攬，事必躬親不懂得統(tǒng)籌安排沒(méi)有設(shè)定完成時(shí)限沒(méi)有輕重緩急安排沒(méi)有目標(biāo)或缺乏計(jì)劃有求必應(yīng)，來(lái)者不拒冗長(zhǎng)而又無(wú)效的會(huì)議官僚作風(fēng)、文牘主義溝通不良，做無(wú)用功等待或各種干擾來(lái)襲……時(shí)間與時(shí)間管理概述1、到底時(shí)間是什么？我們常說(shuō)：時(shí)間就是金錢(qián)、時(shí)間就是效率、時(shí)間就是生命！2、時(shí)間管理“時(shí)間管理”所探索的是如何減少時(shí)間浪費(fèi)，以便有效地完成既定目標(biāo)，由于時(shí)間所具備的四個(gè)獨(dú)特性，所以時(shí)間管理的對(duì)象不是“時(shí)間”它指的是面對(duì)時(shí)間而進(jìn)行的“自管理者的管理”1）、時(shí)間管理就是自我管理2）、時(shí)間管理就是事前的規(guī)劃或長(zhǎng)期的計(jì)劃3）、時(shí)間管理是改變習(xí)慣，以令自己更富績(jī)效，更富效能。時(shí)間管理的誤區(qū)所謂時(shí)間管理的誤區(qū)，是指導(dǎo)致時(shí)間浪費(fèi)的各種因素，以下列出時(shí)間管理的五個(gè)誤區(qū)1、工作缺乏計(jì)劃2、組織工作不當(dāng)3、時(shí)間控制不夠4、進(jìn)取意識(shí)不強(qiáng)有些人不做或是不重視做計(jì)劃，原因不外乎如下幾條：1、因?yàn)檫^(guò)分強(qiáng)調(diào)知難行易而認(rèn)為沒(méi)有必要在行動(dòng)之前多做思考2、不做計(jì)劃也能獲得時(shí)效3、不了解做計(jì)劃的好處4、計(jì)劃與事實(shí)之間極趨難于一致，故對(duì)計(jì)劃喪失信心5、不知如何做計(jì)劃工作缺乏計(jì)劃組織工作不當(dāng)主要體現(xiàn)在以下幾方面：職責(zé)權(quán)限不清，工作內(nèi)容重復(fù)事必躬親，親力而為溝通不良工作時(shí)斷時(shí)續(xù)時(shí)間控制不夠經(jīng)常陷入以下的陷阱：1、習(xí)慣拖延時(shí)間2、不擅長(zhǎng)處理不速之客得打擾3、不擅處理不斷電話的打擾4、泛濫的會(huì)議病困擾組織工作不當(dāng)個(gè)人消極態(tài)度做事拖拉找借口不干工作唏噓不已，做白日夢(mèng)工作中會(huì)閑聊前面談到了四個(gè)誤區(qū)，不管以前我們做的怎么樣，要記?。菏澜缟纤械某删投际乾F(xiàn)在所塑造的，因此，我們要汲取過(guò)去，把握現(xiàn)在，放眼未來(lái)，送給大家一句話，進(jìn)取意識(shí)不強(qiáng)1、明確目標(biāo)2、有計(jì)劃、有組織地進(jìn)行工作3、分清工作的輕重緩急4、合理地分配時(shí)間5、與別人的時(shí)間取得協(xié)作6、制定規(guī)則、遵守紀(jì)律該怎樣進(jìn)行時(shí)間管理1、明確目標(biāo)在選擇或制定目標(biāo)時(shí)應(yīng)考慮兩個(gè)方面：一是目標(biāo)要符合自己價(jià)值觀二是了解自己目前的狀況以Smart為導(dǎo)向的目標(biāo)原則一個(gè)目標(biāo)應(yīng)該具備以下五個(gè)特征才可以說(shuō)是完整的：具體的（specific)：目標(biāo)必須是清晰的可產(chǎn)生行為導(dǎo)向可衡量的（measurable):目標(biāo)必須用指標(biāo)量化表達(dá)可達(dá)到的（attaninable):有兩層意思一是目標(biāo)應(yīng)該在能力范圍內(nèi)，二是目標(biāo)應(yīng)該有一定難度相關(guān)的（relevant)目標(biāo)制定應(yīng)考慮和自己的生活、工作有一定相關(guān)性基于時(shí)間的（time-based)任何一個(gè)目標(biāo)的設(shè)定都應(yīng)該考慮時(shí)間的限定2、有計(jì)劃、有組織地進(jìn)行工作所謂有計(jì)劃、有組織地進(jìn)行工作，就是把目標(biāo)正確地分界成工作計(jì)劃，通過(guò)采取適當(dāng)?shù)牟襟E和方法，最終達(dá)成有效的結(jié)果，通常體現(xiàn)在五個(gè)方面：1、將有聯(lián)系的工作進(jìn)行分類(lèi)整理2、將整理好的各類(lèi)事務(wù)按流程或輕重緩急加以排列3、按排列順序進(jìn)行處理4、為制定上述方案需要安排一個(gè)考慮時(shí)間5、由于工作能夠有計(jì)劃地進(jìn)行，自然也就能看到這些工作應(yīng)該按什么次序進(jìn)行，哪些是可以同時(shí)進(jìn)行的工作。做計(jì)劃大致的步驟：1、確立目標(biāo)2、探尋完成目標(biāo)的各種途徑3、選定最佳的完成方式4、將最佳途徑轉(zhuǎn)化成月/周./日的工作事項(xiàng)5、定期檢查目標(biāo)的現(xiàn)實(shí)性以及完成目標(biāo)的最佳途徑的可行性3、分清工作的輕重緩急處理事情優(yōu)先次序的判斷依據(jù)是事情的“重要程度”。所謂“重要程度”，即指對(duì)實(shí)現(xiàn)目標(biāo)的貢獻(xiàn)大小。美國(guó)管理學(xué)家科維提出——時(shí)間“四象限”：第一象限：重要而緊急的事——馬上做，盡快完成。第二象限：重要而不緊急的事——主要精力和時(shí)間。第三象限：緊急而不重要的事——要學(xué)會(huì)說(shuō)“不”。第四象限：不重要也不緊急的事——盡量不去做。所謂的“第二象限組織法”就是把主要精力和時(shí)間用在重要而不緊急的事情上。4、合理地安排時(shí)間巴累特定律（也稱(chēng)80/20原理）：總結(jié)果的80%是由總消耗時(shí)間中的20%所形成的80/20原理對(duì)我們的一個(gè)重要啟示便是：避免將時(shí)間花在瑣碎的多數(shù)問(wèn)題上，因?yàn)榫退隳慊?0%的時(shí)間，你也只能取得20%的成效。所以，你應(yīng)該將時(shí)間花于重要的少數(shù)問(wèn)題上，因?yàn)檎莆樟诉@些重要的少數(shù)問(wèn)題，你只需花20%的時(shí)間，即可取得80%的成效。我們很容易陷在日常瑣碎的事情處理中；但是有效進(jìn)行時(shí)間管理的人，總是確保最關(guān)鍵的20%的活動(dòng)具有最高的優(yōu)先級(jí)。5、與別人的時(shí)間取得協(xié)作6、制定規(guī)則、遵守紀(jì)律“沒(méi)有規(guī)矩、不成方園”因?yàn)橛屑o(jì)律，我們才有秩序。在時(shí)間管理中，我們同樣強(qiáng)調(diào)紀(jì)律與規(guī)則。制定規(guī)則、遵守紀(jì)律的核心主要體現(xiàn)在以下三個(gè)方面：1、在進(jìn)行工作的時(shí)候，一定要念念不忘這個(gè)工作應(yīng)于何時(shí)截止。2、即使外部沒(méi)有規(guī)定截止的日期，自己也要樹(shù)立一個(gè)何時(shí)完成的目標(biāo)。3、由于不得已原因而不能按期完成時(shí)，一定要提前和相關(guān)部門(mén)取得聯(lián)系，將影響縮小在最小范圍內(nèi)。時(shí)間管理十一條金律金律一:要和你的價(jià)值觀相吻合金律二:設(shè)立明確的目標(biāo)金律三:改變你的想法金律四:遵循20比80定律金律五:安排“不被干擾”時(shí)間金律六:嚴(yán)格規(guī)定完成期限金律七:做好時(shí)間日志金律八:理解時(shí)間大于金錢(qián)金律九:學(xué)會(huì)列清單金律十:同一類(lèi)的事情最好一次把它做完金律十一:每1分鐘每1秒做最有效率的事情JCCOEMTiresWheelsFrontForkHandlebarsPowerSteelTubingWEIDING&CUTTUBINGDEGREASE&WELDCLEANPOWDERCOATINGFORK

ASSEMBLYTIREBALANCINGTRANSPORT&QUEUEDELIVERYHANDLABARMOUNTINGWHEEL

ASSEMBLY1.Several-TireSlowdownonIncome2.JITStrategy3.SpecialOrder4.LimitedProfitability5.ProductQuality？1/Whyshallweuseseveral-tiersuppliers?2/WhataboutJITstrategy?3/Shallweaccepttheneworders?11SeveralTiresSupplierJITStrategySpecialOrder1/OEMAdvantages2/JCCChallenge1/Benefit2/Limitation1/FinancialImpact2/Non-financialImpactSTATUSANALYSISQ11/Whyshallweuseseveral-tiersuppliers?STATUSANALYSIS01020304KeepcorecompetitivenessReduceCostTransferriskstoJCCIncreaseefficiencyFocusonmanufacturingprocessKeepvarietyandinnovationofproductPaythelossofunpunctualdeliveryOEMonlycontrolsthefirst-tier--JCCVariablecost

LowercostbythescaleproductionFixedcost

ReduceinventoryadministrationcostWeshouldcontinuetokeepthismethod1/STATUSANALYSIS1.1/Several-TireSupplierBenefitsofseveral-tire-supplier0102AffectedbytheupperandlowerSuppliersAnaexclusivecontractAnerrorofanytirewillaffectJCCJCConlyhasonecustomer-OEMWeshouldseize

the

opportunity1/STATUSANALYSIS1.1/Several-TireSupplierChallengeofseveral-tiresupplierQ22/WhataboutJITstrategy?1/STATUSANALYSISLesssetuptimeStrongsupplierrelationshipsObviousproductionprioritiesLowerinventorycostandfixedcostHighefficiencyZeroinventoryHigherrevenuesbasedonthelowerpriceandflexibilityforsatisfyingincrementalordersNobufferinventoryHighlyrelyonthesupplychainPotentialstockoutsatsuppliersPotentialovertimeexpensesfromunanticipatedorders××××GeneralBenefitLimitationJITJCCBenefitsthatJCCcannotAllofthesecannotbeavoidbyJCC!××Advantages

outweigh

the

disadvantages，weshouldcontinue1/STATUSANALYSIS1.2/JITStrategyQ33/Shallweaccepttheneworders?FinancialImpactNon-financialImpact1/STATUSANALYSISAlthoughtheprofitabilitystilldeclines,thepaceofdecreaseslowsdown.NetProfitMarginReturnonAssetsBenchmark1/STATUSANALYSIS1.3/SpecialOrder–FinancialAspects1.ProfitabilityAcceptingtheordercanturnthefallingtrendofJCC’soperatingcapacityOperatingCapacityInventoryTurnoverBenchmark1/STATUSANALYSIS1.3/SpecialOrder–FinancialAspects2.OperatingCapacity201420132012SpecialorderExpandproductioncancontinuetokeepourgooddebtpayingabilityFromfinancialaspect,wesupposethatacceptingissensibleShortTermSolvency-CurrentRatioLongTermSolvency-DebttoAssetsRatio1/STATUSANALYSIS1.3/SpecialOrder–FinancialAspects2.DebtPayingAbilityLong-termandstablecooperationwithOEMEnhanceJCC’sbargainpowerwithOEMAnewopportunityofexpandingproductionandturningthedifficultbusinessdilemmaMitigateshareholders’concernoverJCC’sdecliningprofitabilityNonFinancialFromnon-financialaspect,wesupposethatacceptingissensible1/STATUSANALYSIS1.3/SpecialOrder-Non-financialAspectsYellow2014White2013ROE57.24%85.31%Returnonassets10.51%14.63%Equitymultiplier5.44675.8312Assets80,475,00075,135,000Longtermliabilities31,000,00031,000,000Currentliabilities34,700,00031,250,000Liabilities65,700,00062,250,000Sales111,000,000113,100,000Totalassetsturnover1.37931.5053Currentassets44,965,00038,125,000Assets80,475,00075,135,000Longtermassets35,510,00037,010,000Cashandcashequivalents15,000,00013,900,000Tradereceivables,net13,500,0009,300,000Others6,765,0007,725,000Inventory9,700,0007,200,000NetIncome8,454,22510,988,825Netprofitmarginonsales7.62%9.72%Sales111,000,000113,100,000Costofgoodssold81,025,00079,025,000Freight-out4,900,0004,500,000Otheroperatingexpenses11,300,00012,000,000Provisionforincometaxes4,220,7755,486,175Non-operatingexpensesinterest1,100,0001,100,000Cost&Expenses102,545,775102,111,175Cost&Expenses102,545,775102,111,175Inventory9,700,0007,200,0001/STATUSANALYSIS1.4/FinancialAnalysis–DuPontAnalysis22IMPROVEMENTOEMTiresWheelsFrontForkHandlebarsPowerSteelTubingWEIDING&CUTTUBINGDEGREASE&WELDCLEANPOWDERCOATINGFORK

ASSEMBLYTIREBALANCINGTRANSPORT&QUEUEDELIVERYHANDLABARMOUNTINGWHEEL

ASSEMBLYJCCSupplyingDeliveringManufacturing2.1QualityManagement2.2SupplierEvolutionSystem2.3Transferprice2.4Bargain2.5JITInformationSharingPlatform2.6ManufacturingProcessRe-engineeringOEMTiresWheelsFrontForkHandlebarsPowerSteelTubingWEIDING&CUTTUBINGDEGREASE&WELDCLEANPOWDERCOATINGFORK

ASSEMBLYTIREBALANCINGTRANSPORT&QUEUEDELIVERYHANDLABARMOUNTINGWHEEL

ASSEMBLYJCC2/IMPROVEMENTOverviewofFurtherActionsTiresWheelsOEMFrontForkHandlebarsPowerSteelTubingJCCProblem1:Unbalancedwheel/tirecombination1/TireSupplier:AffordTestingmachineBill$700/Unqualifiedunit2/WheelManufacturers:BalancetestCurrentsolutionsTestingmachinecostDirectlaborOutcomes3:00minBalanceTest$2,000/minpunishment3/Long-termDevelopment:OpentenderingSupplierevolutionsystemIfnot,Thiswouldcertainlysolvecurrent2/IMPROVEMENT2.1/QualityManagementSupplyChainEntryPolicyQualityControlProcessProductQualityEvaluationQualityControlFeedbackSuppliersJCCDBCA2/IMPROVEMENT2.1/SupplierManagement-Long-termSupplyingEvaluationSystemPerformances&Reputation(50%)Service(30%)FinancialPosition(20%)After-saleserviceTechnicalsupporttimeThemaintechnicalpersonnelsThefinancialstatements(nearlythreeyears)BankcreditProductquality(nearly2years)DeliverytimeSupplypriceMarketpositionandreputation2/IMPROVEMENT2.1/SupplierManagement-Long-termSupplyingEvaluationSystemRankD----------＜70RankC-------------70≤x＜80RankB------------80≤x＜90RankA------------≥90Resultofevaluationgradesuppliersrewardandpunishment.Thiswouldcertainlysolvecurrent2/IMPROVEMENT2.1/SupplierManagement-Long-termSupplyingEvaluationSystemWheelsFrontForkHandlebarsPowerSteelTubingProductsProductsProductsProductsProductsQualifiedQualifiedQualifiedQualifiedQualifiedEvaluationEvaluationEvaluationEvaluationEvaluationTiresEvaluationOEMJCCUnqualifiedNONONONONOUnqualified2/IMPROVEMENT2.2/QualityManagement-Long-termTotalQualityControl-3Sigma3SigmaThosedatabeyondthelineof±3Sigmaareunqualifiedandneedtobeeliminated.6SigmaModel2/IMPROVEMENT2.2/QualityManagement-Long-termTakemeasurementDefinetheproblemAnalysethereasonMakingsolutionMakeconclusionAdjustplanningControltheprocessChecktheresultPLANCHECKACTIONDO2/IMPROVEMENT2.2/QualityManagement-Long-termPDCACirculationTiresWheelsFrontForkHandlebarsPowerSteelTubingJCC2/IMPROVEMENT2.3/TransferPriceProblem2:MissedscheduleddeliveriesduetothefilledordersIftheexternalorders+JCC’sorderdoesn’texcesshandlebar’scapacity:IfordersfromexternalpartandJCCexcesshandlebar’scapacitywithin1,000units:IfordersfromexternalpartandJCCexcesshandlebar’scapacitywithin2,000unitsNumbersofordersexcesshandlebar’scapacityTransferPriceLowest

priceHighestprice0801250~100089.51251000~200089.25125TransferPrice≤ExternalMarketPrice$80+$0/33750≤$80+($125-$80)*100033750≤TransferPrice$80+($125-$80)*200033750≤TransferPrice≤ExternalMarketPrice≤ExternalMarketPriceHANDLEBARS’

UNITCOSTINFORMATION2015(Estimated)Sellingpricetooutsidecustomers*$135VariableCost*80ContributionMargin$45Basedontheindustryaveragelevel2/IMPROVEMENT2.3/TransferPrice2/IMPROVEMENT2.3/TransferPriceOEMJCCProblem3:Priceconcessionsof$200perunitFeasibilityScaleeffectofonetypeproduct?

easytobargainTransferpricewithinreasonablerangeJCC‘SUNITCOSTINFORMATION（2015）MaterialsSteeltubing

200.00Frontfork

650.00Wheelset(frontandrear)

700.00Tires

350.00

Handlebars

125.00

2,025.00Directlabor

13.33Overhead

112.50Depreciation(Generallyfixedintotal)

550.00Totalunitcost

2,700.83190.00600.00700.00350.00120.001920.00Afterbargaining:Steeltubing:$190=200*(1-5.4%)Frontfork:$600=650*(1-5.4%)OutcomesRangeofunitcostNormally$15/unit(0.56%)Bargain$65/unit(2.4%)2/IMPROVEMENT2.4/BargainJCCTiresWheelsFrontForkHandlebarsPowerSteelTubingOEMEDILogisticsflowElectronicdataOverallEDIsystemEDIEDIEDIEDI2/IMPROVEMENT2.5/JITSharingSystemOEMJCCSECONDTIRESUPPLIERTHIRDTIRESUPPLIERLogisticsCompanyJITInformationSharingPlatformThreetypesofinformation1.Estimatedordernumbersforeachseason2/IMPROVEMENT2.5/JITSharingSystemJCC'S

PlannedOrderScheduleSeason1/2/3/4TypeofframegeometriesPlannedOrdersSteelTubingFrontForkHandlebarTypeWheelTypeTireSpecificationsSportbikes380093759375380038001500/2000/300Cruisingbikes2775277527751075/700/1000Retrobikes2800280028001200/700/7002/IMPROVEMENT2.5/JITSharingSystemOEMJCCSECONDTIRESUPPLIERTHIRDTIRESUPPLIERLogisticsCompany2.InventoryLevelforeachproducts3.OEM’sActualordernumberanddeliverytime2/IMPROVEMENT2.5/JITSharingSystemPurchaseplanachievedPlannedpurchaseordersforeachseasonInventorymanagementsystemforeachproductsActualpurchaseordersJITDelivery-in-timeSafetyinventoryPurchaseorderachievedCustomersatisfactionInformationSynchronization2/IMPROVEMENT2.5/JITSharingSystemBenefitsofsuchsolution:Time

↓Efficiency

↑Cost↓

(Inventory+Equipment)Missedschedule

↓unpunctualdelivery

↓Mistakes

↓LimitationofJITNobufferinventoryHighlyrelyonthesupplychainPotentialstockoutsatsuppliersFlexibilityforsatisfyingincrementalordersSolveSolveSolveGetThiswouldcertainlysolvecurrent2/IMPROVEMENT2.5/JITSharingSystemInvestmentinPPEFailureincurrentyears.Inefficiency！WorkingOvertimeFinancial:Bepaidat150%Directlabor/unit↑$0.74Netincome↓15.56%Non-financial:Workload+PressureImprovementofproductline×Capacity×?TwoStage:1/ReduceTIREBALANCINGTIME2/CombineSTEP4andSTEP5201430,000units201533,750unitsThiswouldcertainlysolvecurrent2/IMPROVEMENT2.5/JITSharingSystemThreeApproachesCUTTUBING0:30WEIDINGSETUPTIME0:15WEIDINGPROCESSTIME3:15WELDCLEANUP2:00DEGREASE&POWDERCOATPREP0:30POWDERCOATINGPRECESSTIME3:00FORK

ASSEMBLYPROCESSTIME1:45TIREBALANCINGPROCESSTIME3:00HANDLABARMOUNTINGPROCESSTIME-1:30TRANSPORTTOLOADINGQUEUEFORJITJISDELIVERYWHEEL

ASSEMBLYPROCESSTIME2:150102030405060708CUTTUBING0:30WEIDINGSETUPTIME0:15WEIDINGPROCESSTIME3:15TIREBALANCINGPROCESSTIME3:00FORK

ASSEMBLYPROCESSTIME&WHEEL

ASSEMBLYPROCESSTIME2:152/IMPROVEMENT2.6/ManufacturingProcessRe-engineeringStepProcessTime（minutes）1Cutandassemblethetubes.4:00

2Cleanupthewelds,degrease,andprepareforpowdercoat.

2:30

3Performpowdercoating.

3:00

4Assemblethefork.

1:45

5Balancethetires.3:00

6Attachthewheels/tires.

2:15

7Mountthehandlebars.

1:308Loadtheframesfortransport.

OUTCOMES:ProcessingTime:↓4:45minMinimizedthedecreasingprofits2/IMPROVEMENT2.6/ManufacturingProcessRe-engineering2.deliveringOverallEDI:2.2JITInformationSharingPlatform3.manufacturing2.3ProductLineReorganization1.SupplyChain1/QualityProblem2/MissedSchedule2/IncreasingInventory1/UnpunctualDelivery2.1-1SupplierEvaluationSystem2.1-2TotalQualityControl(TQC)SixSigma+PDCACirculation2.1-3TransferPriceOtherissues:Appendix:CostControlIncreasedCost2/Decliningprofitability1/LimitedproductivityRecommendationProblemsSourcesTire/WheelHandlebarSecond-tireSupplierSteelTubing,FrontFrockCapacity2/IMPROVEMENT33TheUnitCostSituationFinancialFactors’ImprovementsFinancialStatementsFINALRESULTBalancedScoreCardJCC‘SUNITCOSTINFORMATION（2015）Materials20142015AfterImprovementSteeltubing

200.00190.00Frontfork

650.00600.00Wheelset(frontandrear)

700.00700.00Tires

350.00350.00

Handlebars

125.00120.00

2,025.001960.00Directlabor

13.339.78Overhead

112.50112.50Depreciation(Generallyfixedintotal)

550.00488.89Totalunitcost

2,700.832571.17↓$10↓$50↓

$5↓

$3.55↓

$129.66Theunitcostwouldreduce,indicatingalowercostofgoodssoldandahigherprofit.3/FINALRESULT3.1/UnitCostInformation2015beforeimprovementTheprofitswouldstopthedownwardtrend3/FINALRESULT3.2/FinancialFactors----Profitability201420132012SpecialorderShortTermSolvency-CurrentRatioLongTermSolvency-DebttoAssetsRatio2015Creditorswouldbesatisfiedwiththeresults3/FINALRESULT3.2/FinancialFactors----DebtPayingAbilityJCC‘SINCOMESTATEMENT（YearsEndedDec.31）2014(In

millions)2015(Inmillions)Sales111118.1Costofgoodssold8186.7Grossmargin29.931.4Operatingexpenses:Freight-out4.9

5.9Researchanddevelopment2.8

2.8Generalandadministrative8.58.5Totaloperatingexpenses16.217.2Operatingincome13.814.2Non-operatingexpensesinterest1.11.1Incomebeforetaxes12.713.1Provisionforincometaxes4.24.3Netincome8.48.8↑4.7%↑6.1%↑4.8%3/FINALRESULT3.3/FinancialStatementsJCC‘sStatementofFinancialPosition（YearsEndedDecember31）Increase

(Decrease)ASSETS2014(InMillions)2015(InMillions)Percentage%CurrentAssetsCashandcashequivalents152567%Tradereceivables,net13.518.436%Inventory9.72.0-79%Prepaidexpenses0.50.57%Deferredtaxassets6.36.76%

Totalcurrentassets44.952.617%PropertyandEquipmentLandandbuildings12120%Propertyandequipment57.557.50%Less:Accumulatedepreciation3955.542%Goodwill550%TotalAssets80.471.6-11%LIBILITIESANDOWNER'SEQUITYCurrentLiabilitiesAccountspayable97.3-19%Accruedexpenses2516.6-34%Incometaxespayable0.70.746%

Totalcurrentliabilities34.724.7-29%Notespayable31310%TotalLiabil