heizer产品和服务的区别与联系学习教案

1、会计学1heizer产品和服务的区别与联系产品和服务的区别与联系第1页/共73页第2页/共73页第3页/共73页第4页/共73页第5页/共73页第6页/共73页第7页/共73页第8页/共73页OperationsTeller SchedulingCheck ClearingCollectionTransaction processingFacilities design/layoutVault operationsMaintenanceSecurityFinanceInvestmentsSecurityReal estateAccountingAuditingMarketingLoans Co

2、mmercial Industrial Financial Personal MortgageTrust DepartmentCommercial Bank第9页/共73页OperationsGround support equipmentMaintenanceGround Operations Facility maintenance Catering Flight Operations Crew scheduling Flying Communications DispatchingManagement scienceFinance/ accountingAccounting Payabl

3、es Receivables General LedgerFinance Cash control International exchangeAirlineMarketingTraffic administration Reservations Schedules Tariffs (pricing)SalesAdvertising第10页/共73页MarketingSales promotionAdvertisingSalesMarket researchOperationsFacilities Construction; maintenanceProduction and inventor

4、y control Scheduling; materials controlQuality assurance and controlSupply chain managementManufacturing Tooling; fabrication; assemblyDesign Product development and design Detailed product specificationsIndustrial engineering Efficient use of machines, space, and personnelProcess analysis Developme

5、nt and installation of production tools and equipmentFinance/ accountingDisbursements/ credits Receivables Payables General ledgerFunds Management Money market International exchangeCapital requirements Stock issue Bond issue and recallManufacturing第11页/共73页第12页/共73页第13页/共73页第14页/共73页第15页/共73页第16页/共

6、73页第17页/共73页第18页/共73页When do we re-order?第19页/共73页第20页/共73页第21页/共73页第22页/共73页第23页/共73页第24页/共73页第25页/共73页第26页/共73页第27页/共73页第28页/共73页第29页/共73页第30页/共73页第31页/共73页第32页/共73页第33页/共73页第34页/共73页第35页/共73页 第36页/共73页第37页/共73页AutomobileComputerInstalled carpetingFast-food mealRestaurant meal/auto repairHospital

7、careAdvertising agency/investment managementConsulting service/teachingCounseling第38页/共73页 |第39页/共73页| Manufacturingemployment(left scale)第40页/共73页United StatesCanadaFranceItalyBritainJapanW. Germany19702008 (est)|4050607080Percent第41页/共73页第42页/共73页第43页/共73页第44页/共73页第45页/共73页第46页/共73页第47页/共73页第48页/共

8、73页Important Note!Production is a measure of output only and not a measure of efficiency第49页/共73页 Goods andservicesThe U.S. economic system transforms inputs to outputs at about an annual 2.5% increase in productivity per year. The productivity increase is the result of a mix of capital (38% of 2.5%

9、), labor (10% of 2.5%), and management (52% of 2.5%).Labor,capital,management第50页/共73页第51页/共73页第52页/共73页第53页/共73页第54页/共73页第55页/共73页第56页/共73页第57页/共73页第58页/共73页第59页/共73页第60页/共73页第61页/共73页第62页/共73页第63页/共73页第64页/共73页第65页/共73页第66页/共73页第67页/共73页第68页/共73页第69页/共73页第70页/共73页Results:Preparation time cut to 8 secondsManagement span of control incre