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1、COST成本成本概念1.什么是成本? 取得财务或劳务、并可以用所付价格(或必须与将来支付款项)加以衡量的代价,称为成本。2.什么是制造成本? 制造成本,也称生产成本,是指原材料经生产程序而成为制成品时所发生的一切成本,包括直接材料、直接人工和制造费用。成本的构成经销商费用销售价格本公司利益半成品价格销售费用一般管理费总成本材料费零件购买费用直接材料费制造成本加工费间接材料费间接经费劳务费成本价格MUDA浪费Sale,Cost and Profit售价,成本和利润(1)Cost oriented以成本为导向Cost + Profit = Sale成本+利润=售价DemandSupply需求大于供

2、应Maker Market卖方市场Sale oriented以售价为导向Sale -Cost = Profit 售价-成本=利润DemandSupply需求小于供应Buyer Market买方市场Traditional Concept传统观念Sale,Cost and Profit售价,成本和利润 (2)Profit oriented以利润为导向 Sale - Profit =CostDemand Supply售价-利润=成本需求不等于供应Two-Win Market双赢市场New Concept新观念In new concept,Cost mean “Target cost”在新观念中,成本

3、意思是“目标成本”Cost StructureThe main purpose to run business is to Make Profit进行商业活动的主要目的是创造利润$要现金Cost Structure成本的构成(Influenced by Market)受市场的影响Influenced by Market 受市场的影响Material Cost材料成本Material Price材料价格Sale Price销售价格Loss损失Small Profit微利Big Profit 较大的利润(Uncontrollable)不可控制Man,machine,and Management C

4、ost(controllable)人工,机器和管理成本(可控制部分)Cost Structure成本的构成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.为了达到目标成本,我们将关注那些在商业管理上可控制的人,机器和管理成本的降低。也就是我们

5、要消除人,机器和管理成本上的浪费(MUDA)!What is MudaMUDA 是日文的英语发音中文意思是浪费NO VALUE ADDED 没有价值增加What is MUDAMUDA浪费 Work 工作 Unavoidable 不可避免 Avoidable 可避免Any operation includes Work and Muda任何运作都包含有用功和浪费Motion移动No Value Added没有价值增加Operation before KAIZEN运作改善前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.自主研究会目的是采取改善活动和应用NPS技术去消除各种浪费以增加工作的比重。Operation after KAIZEN运作改善后Work工作Value Added价值增加Work Enhance and Work KaizenWork Enhance:To add more work load on operation but not reduce MUDA 工作强化:给操作者增加

7、工作量,但不消除浪费Work Kaizen :To remove MUDA so that there have more time for work工作改善:减少浪费从而有更多时间用于工作续下Work Enhance and Work KaizenCurrent situation目前的工作现状(load:20 Kg)负荷量为20公斤Work工作10KgMUDA浪费10Kg续下Work Enhance and Work KaizenWork Enhance劳动强化(Load 25Kg)负荷量为25公斤Work工作10KgMUDA浪费10KgWork工作2.5KgWork工作2.5Kg续下Wo

8、rk Enhance and Work KaizenWork Kaizen工作改善(Load 20 Kg)负荷量仍为20公斤Work工作10 KgWork工作5 KgMUDA浪费5 Kg续下Seven Kinds of MUDAINVENTORY 库存Water level 水平面= Inventory库存Rock = Problem岩石=问题Seven Kinds of MUDAOVER-PRODUCTION 过量生产Seven Kinds of MUDAWAITING/MONITORING等待/观察Seven Kinds of MUDAREJETCTS/REWORKS不合格品/返工Seve

9、n Kinds of MUDATRANSPORTATION运输Seven Kinds of MUDAMOTION动作Seven Kinds of MUDAPROCESSING加工过程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.这提到的全部库存(原料,在制品和完成品)来源于生产工序工序和运输工序。Inventory i

10、s the root of evil库存是罪恶的根源续下MUDA of Inventory库存的浪费Results is MUDA of Transportation,storage, allocation, security and search运输,仓储,放置,防护和寻找的浪费结果Difficulty for First-In-First-Out product flow使产品先进先出的流动困难Loss in interest and management expense损失利息和管理费用Down Value of the material/product材料/产品的价值下降Increas

11、ing space requirement and results in MUDA of investment of expansion of warehouse and plant.增加空间的需求,结果使仓库和工厂的建设投资浪费MUDA of Inventory续下MUDA of InventoryInventory results in hiding problems.库存的结果是隐藏了问题Principle:To expose the problem. First is to cut down the level of inventory.原则:要使问题暴露,首先必须降低库存的水平。续下

12、Water level 水平面= Inventory库存Rock = Problem岩石=问题Inventory results in hiding problems.库存的结果是隐藏了问题MUDA of InventoryMUDA of InventoryCant see rock = Problem不可见岩石=问题Cant see rock = Problem可见岩石=问题Production Fluctuation生产波动7 MUDAs7种浪费Set up time时间EquipmentBreakdown设备故障MUDA of OverproductionThis refers to p

13、roduce anything这指下述任一情况1) earlier than needed time and / or1) 早于需求时间和/或2) In greater volumes than needed (as indicated by Kanban or other indicators) results in excess inventory2) 数量超出需求(通过看板或其他指示器来显示)造成超量库存 Because EOQ, the overproduction qty wait for selling in the future. 因为经济批量,生产过剩的数量等待在将来出售Can

14、 it be sold in the future可在将来出售This is the needed right qty.这是需要的正确数量续下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生产观念是即时生产。JIT指只在正确的时间提供正确数量的正确品种的产品This enhances efficiency and en

15、ables quick response to market change.这样提高了效率和能够快速响应市场的变化续下MUDA of OverproductionAmong the different kinds of MUDA, MUDA of overproduction is the most serious.在不同种类的浪费中,过量生产的浪费是最严重的This MUDA often results in:这种浪费常常引起:1) MUDA of waiting and MUDA of motion 等待和动作的浪费2) MUDA of processing and MUDA of tra

16、nsportation 加工和运输的浪费3) MUDA of earlier using materials and man cost 提前使用材料和人工成本的浪费.4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延长产品生产周期. 5) Increasing space requirement for WIP and then enlarge the transportation distance between work station 使WIP空间需求增加和扩大两个工序间的运输距离6) Dif

17、ficulty for First-In-First-Out product flow 先进先出产品流动困难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.这指的是一个工人按照一个标准化工作顺序发现自己无法继续进行下一步工作的情况。续下Traditional wrong concept:

18、Machine waiting is no good传统的错误观念:机器等待是不好的NPS new concept:Another kind of waiting MUDANPS新观念:等待是另一种浪费 Operator monitor machine running 操作者监控机器运转 Muda of watching 浪费的观察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.这指的是产品有缺陷必须进行修理或丢弃所产生的浪费。这种浪费导致人工,机器和材料的损失。续下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.运输本身是一种浪费,它不能给产品增加任何价值:每个个体的运输越多,最终产品成本越大。这术语起源于运输超出最小必要以保持“即时生产”生产平稳-比如暂时卸货,负荷转移,小量的移动和从一处搬至另一处。续下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” 利用机械来减少运输的人力资源不是一种改善,因为运输还是存在。它导致另一种浪费-“资金的浪费”the best way is to eliminate Transportation根本办法是减少运输MUDA of TransportationMUDA of MotionMUDA of M

22、otion is any human movement in production that adds no value to the product.动作的浪费是人在生产中移动却没有给产品增加价值.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一些没有给产品增加价值的工作或加工和产品预加工,或预留给工序精度或质量的余量就是所谈到的加工浪费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、率指增加产品的输出而不改变操作者的数量。它仅仅是一个简单的数值增加解决产品需求,它基于销售和市场需求时.续下Man EfficiencyTrue Efficiency:精确效率 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.精确效率意指利用最少的工人和设备来生产必要的、能够被售出的零件或产品数量成为可能。与使用可用工人和设备来生产更多的做法形成对照。In essence, it is a cost reduction concept在本质上,它是一个成本降低观念。Man EfficiencyCurrent Efficiency: Labor Productivity:目前的效率 劳动生产率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市场需求:1000 只/天续下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比市场需求超产250只/天Man EfficiencyWere up to 1,250 pcs / day/ 10 op.我们10个人每天可产出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。不需要额外的250只。续下Man EfficiencyTrue Efficiency:精确效率1,000 pcs/day/8 operators 125 pcs / day / operator (+25%)1000个/天/ 8 操作工 125只/天/操作工Reason:原因:No overproduction, eventually labor productivity is up 25%没有超产,最终的劳动生产率提高25Were improve to 1,000 p

28、cs / day/ 8 op.我们改进为8个人每天产出1000只。Good! No overproduction thats really we want.好!没有超量生产,这正是我们需要的。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.运转比率说明设备实际达到的生产水平。它是在正常工作时间中全部实际生产能力的百分比,它被市场需求所决定。Rate of Operation运转比率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.一台设备运转维护时间空闲是安排于设

30、备开动时的一个比值。它是取决于设备的可靠性和它的维护。the ideal condition is to achieve 100 percent Rate of availability during the time equipment is switched on to fulfill a production order.理想的情况是在设备完成产品定单的开动期间,达到百分之百的可用率。Rate of Availability可用比率续下Equipment EfficiencyEquipment theoretical cycle time =30 second / pcs设备理论周期=3

31、0 秒/只max. capacity for 8 hours shift / day每天8小时班最大生产量8 hrs X 3600 sec / hr(8小时X3600秒/小时) 30 sec/ pcs(30秒/只) = 960 pcs / shift,(960只/班)market demand = 800 pcs / day市场需求=800只/天rate of operation market demand(市场需求)(运转率) max. capacity / day(每天最大生产量) 800 960 = 83.33%X100%=X100%=续下Equipment EfficiencyEqui

32、pment theoretical cycle time =30 second / pcs设备理论周期=30 秒/只actual cycle time = 40 sec / pcs, 实际周期时间 = 40 秒/只market demand = 800 pcs / day 市场需求 = 800 只 / 天Rate of Availability (可用率) theoretical time to produce Market demand actual time to produce Market demand 满足市场需求的理论时间 满足市场需求的实际时间 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小时实际输出 8小时理论输出 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%续下Equipment EfficiencyExpensive li

34、ke this Rate of Operation will not be 100%昂贵的运转率将不会是100%Rate of Operation运转率planned time/day 24 hr./day计划时间/天24小时/天X100%X100%=续下Equipment EfficiencyEither the expensive or the cheap one,Rate of Availability Shall be 100%无任是昂贵还是便宜的,它们的可动率都是100%。Rate of Availability运转率Availability Utilization time/day

35、 Planned time / day可利用的时间/天计划时间/天X100%X100%=Individual Efficiency v.s. Overall Efficiency个体效率和整体效率Individual Efficiency:个体效率 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)个体效率指在一确定线,工序或设备的部件努力推进效率从整体效率完全脱离。(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.如果个体效率是被提升很高,一些工序可能生产出多于必需的产品数量,或者生产变的不均衡。I cant我不能Individual Efficiency v.s. Overall Eff

37、iciency个体效率和整体效率Hurry up!我要走快No tempo, No progress!不合拍,不前景Individual Efficiency v.s. Overall Efficiency个体效率和整体效率One, two!One, two!一、二;一、二I need to match everybody.!我应该配合大家Same tempo and win!合拍,会稳赢Individual EfficiencyMarket demand: 100pcs /day市场需求:100只/天Individual Efficiency个体效率Overall efficiency整体效率Symptom征兆90 pcs / hr100 pcs / hr100 pcs / hr1.under market demand低于市场需求2.uneven production flow不均衡的生产流动3. Muda of WIP在

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