heizer產(chǎn)品和服務(wù)的區(qū)別與聯(lián)系學(xué)習(xí)教案

1、會(huì)計(jì)學(xué)1heizer產(chǎn)品和服務(wù)的區(qū)別與聯(lián)系產(chǎn)品和服務(wù)的區(qū)別與聯(lián)系第1頁/共73頁第2頁/共73頁第3頁/共73頁第4頁/共73頁第5頁/共73頁第6頁/共73頁第7頁/共73頁第8頁/共73頁OperationsTeller SchedulingCheck ClearingCollectionTransaction processingFacilities design/layoutVault operationsMaintenanceSecurityFinanceInvestmentsSecurityReal estateAccountingAuditingMarketingLoans Co

2、mmercial Industrial Financial Personal MortgageTrust DepartmentCommercial Bank第9頁/共73頁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頁/共73頁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頁/共73頁第12頁/共73頁第13頁/共73頁第14頁/共73頁第15頁/共73頁第16頁/共

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

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

8、73頁Important Note!Production is a measure of output only and not a measure of efficiency第49頁/共73頁 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頁/共73頁第51頁/共73頁第52頁/共73頁第53頁/共73頁第54頁/共73頁第55頁/共73頁第56頁/共73頁第57頁/共73頁第58頁/共73頁第59頁/共73頁第60頁/共73頁第61頁/共73頁第62頁/共73頁第63頁/共73頁第64頁/共73頁第65頁/共73頁第66頁/共73頁第67頁/共73頁第68頁/共73頁第69頁/共73頁第70頁/共73頁Results:Preparation time cut to 8 secondsManagement span of control incre