成本构成与简要分析..ppt

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,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 需求大于供应,Maker Market 卖方市场,Sale oriented 以售价为导向,Sale -C

2、ost = 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 =Cost Demand 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，成本意思是“目标成本”,Cost Structure,

3、The 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,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

4、 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。也就是我们要消除人，机器和管理成本上的浪费(MUDA)!,What is Muda,MUDA 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 MUDA,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 MUDA,VSM is intended to

5、 take 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 Kaizen,Work Enhance:To add more work load on operation but not reduce MUDA

6、工作强化：给操作者增加工作量，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 Kaizen,Current situation 目前的工作现状 (load:20 Kg) 负荷量为20公斤,续下,Work Enhance and Work Kaizen,Work Enhance 劳动强化 （Load 25Kg) 负荷量为25公斤,续下,Work Enhance and Work Kaizen,Work Kai

7、zen 工作改善 (Load 20 Kg) 负荷量仍为20公斤,续下,Seven Kinds of MUDA,INVENTORY 库存,Seven Kinds of MUDA,OVER-PRODUCTION 过量生产,Seven Kinds of MUDA,WAITING/MONITORING 等待/观察,Seven Kinds of MUDA,REJETCTS/REWORKS 不合格品/返工,Seven Kinds of MUDA,TRANSPORTATION 运输,Seven Kinds of MUDA,MOTION 动作,Seven Kinds of MUDA,PROCESSING 加工

8、过程,MUDA of Inventory,This 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 is 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 Transportat

9、ion,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 Increasing space requirement and results in MUDA of investment of expansion of

10、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 Inventory,Inventory 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,Inventory results in hiding problems. 库存的结果是隐藏了问题,MUDA of Inve

11、ntory,MUDA of Inventory,Cant 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 MUDAs 7种浪费,Set up time 时间,Equipment Breakdown 设备故障,MUDA of Overproduction,This refers to produce anything 这指下述任一情况 1) earlier than needed time and / or 1) 早于需求时间和/或 2) In greater vo

12、lumes than needed （as indicated by Kanban or other indicators) results in excess inventory 2) 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 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 O

13、verproduction,therefore, 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 enables 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 Overpro

14、duction,Among 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 transportation 加工和运输的浪费 3) MUDA of earlier using materials and man cost

15、 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) Difficulty for First-In-First-Out product flow 先进先出产品流动困难,MUDA of Wa

16、iting/Monitoring,This 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: Machine waiting is no good 传统的错误观念：机器等待是不好的 NPS new concept:

17、Another kind of waiting MUDA NPS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/Mornitoring,MUDA of Rejects/Reworks,This refers to the MUDA of producing defective items which must be repaired or disposed. This MUDA cause loss of man, machine and materia

18、ls. 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 Transportation,Transportation 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 Transportation above the minimum necessary to keep

19、“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 use conveyor to eliminate manpower for Transport

20、ation 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 Transportation,MUDA of Motion,MUDA of Motion is any human movement in production

21、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 Processing,Any 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 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

22、预留给工序精度或质量的余量就是所谈到的加工浪费,Man Efficiency,Apparent 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

23、解决产品需求，它基于销售和市场需求时.,续下,Man Efficiency,True 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 available operators and equi

24、pment. 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 Efficiency,Current Efficiency: Labor Productivity: 目前的效率 劳动生产率 1,000 pcs/ day /10 operators 100 pcs / day / operator 1000只/天/10操作工 100只/天/操作工,Market Demand:1000 pcs

25、/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 Efficiency,Were up to 1,250 pcs / day/ 10 op. 我们10个人每天可产出1250只。,But, I want 1,000 p

26、cs /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 Efficiency,True 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25,Were improve to 1

27、,000 pcs / 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 Efficiency,Rate 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 det

28、ermined by 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 Efficiency,The 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.

29、一台设备运转维护时间空闲是安排于设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 Efficiency,Equipment theoretical cycle time

30、=30 second / pcs 设备理论周期=30 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%

31、,=,X100%,= =,续下,Equipment Efficiency,Equipment 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 dem

32、and 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 800pcs 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

33、%,X 100%,X 100%,X 100%,X 100%,X 100%,续下,Equipment Efficiency,Expensive like 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 Efficiency,Either the expensive or the cheap one,Rate of Availability Shall

34、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 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 certai

35、n line, process or piece of equipment completely separate from the Overall efficiency (include earlier 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

36、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 Efficiency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 Efficiency,Market 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 / hr 100 pcs / hr 100 pcs / hr,1.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 在制品的浪费 1.Meet market demand 适应市场需求