正確的時間管理全英文課件

1、正確的時間管理全英文正確的時間管理全英文正確的時間管理全英文課件正確的時間管理全英文課件What is JIT?JIT is a philosophy that:Exposes and eliminates wasteFocuses on doing value added activitiesJIT is made up of many tools4JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting

2、* Danaher Business System 1998 / JIT Management Accounting *What is JIT?JIT is a philosophJIT Cell LayoutTo CustomerFinishedABCRAW12345765JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Ma

3、nagement Accounting *JIT Cell LayoutTo CustomerFiniTraditional Manufacturing LayoutRawMaterial StoresLathesTestScrew MachinesGrindingAssemblyMillingPackingFinishedGoods6JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danahe

4、r Business System 1998 / JIT Management Accounting *Traditional Manufacturing LayoThe Tools of JITPOKE YOKEWORK CELLSMAKE IT UGLYMUDASMEDKANBANJUST DO ITSTANDARD WORKONE PIECE FLOWVISUAL CONTROL5 WHYSTHE 5 SsTAKT TIMEKAIZEN7JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Bu

5、siness System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *The Tools of JITPOKE YOKESTANDCommon Excuses Cause FailureJIT is a great concept.But it wont work for us.Were different.8JITX03 Danaher Business System 1998 / JIT Management Accounting * Danahe

6、r Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Common Excuses Cause FailureUpper Management commitment is critical9JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accountin

7、g * Danaher Business System 1998 / JIT Management Accounting *Upper Management commitment isThe Problems With Traditional ManagementAccounting Systems10JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System

8、 1998 / JIT Management Accounting *The Problems With10JITX03 DanaTraditional accounting systemswill not work in a Just - In - Time environment11JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 /

9、JIT Management Accounting *Traditional accounting systemsTraditional Accounting SystemsWere designed to service:ExternalCustomersThe IRSThe SECAuditorsThose guys at corporate!12JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting

10、* Danaher Business System 1998 / JIT Management Accounting *Traditional Accounting SystemsTraditional Accounting SystemsFailed to recognize that their most important customer is manufacturing!Forced their systems on othersAccountants thought they had controlRequired manufacturing to do non-value add

11、ed things:Controlled stockroomInventory TransactionsDiscrete Shop ordersLabor Time Tickets etc.13JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Traditional Accounti

12、ng SystemsTraditional Accounting SystemsAs painful as these controls were, the accounting profession attempted to use the output from these systems to measure the performance of the manufacturing group.14JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 /

13、 JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Traditional Accounting SystemsStandard CostsStandard Costs are estimates of what you think a product will cost to manufacture.Standards are wrong from the moment which they are developed!15JITX03 Danaher Business

14、System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Standard CostsStandard Costs aThe Problems With Using Standard Cost Variance Analysis1.Variance Analysis often measures the wrong things. Dys

15、functional behaviors are encouraged.2.Variance analysis does not support or promote the kaizen (continuous improvement) philosophy. 16JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Manage

16、ment Accounting *The Problems With Using StandaPurchase Price Variance AnalysisMaterial price standards are weighted, therefore, variance analysis is not meaningful.PPV analysis promotes the use of volume discounts to keep unit price down- Inventory levels rise- Obsolescence increasesPromotes the us

17、e of the lowest cost supplier.- Quality is compromised- Rejects, rework, warranty increase17JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Purchase Price Variance A

18、nalysAbsorption AccountingVariance AnalysisSupports the notion of producing as much as possible.High-Absorption products are produced regardless of demand requirements.Emphasis on absorption variances results in:- high inventory levels- decreased customer service levels- increased obsolenceThe defin

19、ition of fixed costs is an area of concern:- many costs are not truly fixed- fixed suggests that improvements are not possible.18JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management

20、Accounting *Absorption AccountingVarianceFlexible BudgetingVariance AnalysisFlex budgets are derived from standard costing calculations- Standard costs are not accurate- activity base usually is not representativeMany costs are not truly variable in nature.The use of flex budgets may lead to a false

21、 sense of security.19JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Flexible BudgetingVariance AnVariance Analysis does not Support Kaizen PhilosophyThe above data

22、reveals an unfavorable trend, although variances are favorable for the first three months.20JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Variance Analysis does no

23、t SupWhen are Standards useful?Standards should never be used for performance measurementStandards are useful for:- expediting the accounting process- approximation of the fair value of inventory- regulatory compliance 21JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Busin

24、ess System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *When are Standards useful?StanTraditional Labor AccountingTraditional definition of direct / indirect labor does not apply in a JIT environment.- Multi - Skilled operators- Operators perform 5 Ss,

25、 TPM, Set-upTraditional focus on direct labor ignores other manufacturing costs.- Labor as a % of total cost is usually below 20%Labor problems will be detected visually in a JIT environment22JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Managem

26、ent Accounting * Danaher Business System 1998 / JIT Management Accounting *Traditional Labor AccountingTrTraditional Scrap ReportingScrap tickets are required to be costed at stage of completion in a traditional environment- requires excess clerical help- requires detailed routings to be maintainedO

27、ne - piece flow in a JIT Environment- Volume of scrap is reduced (batch of one)- Eliminates the need for detailed costing- Scrap costed out at raw material stage or finished level of completion.23JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Man

28、agement Accounting * Danaher Business System 1998 / JIT Management Accounting *Traditional Scrap ReportingScrTraditional Capital JustificationTraditional Capital budgeting methods:- capital project should achieve a targeted paybackBy viewing capital projects as investments we ignore other critical f

29、actors:- impact on customer service- mixed model productionFocusing on payback encourages over-purchasing of machine capacity & speed.24JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Mana

30、gement Accounting *Traditional Capital JustificatHOW JIT IMPACTS THEMANAGEMENT ACCOUNTING SYSTEM 25JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *HOW JIT IMPACTS TH

31、E25JITX03 DaImpact of Just In Time on Overhead Costing StructureOrganization refocuses its attention to the shop floorFunctional/ centralized groups are redeployed directly to JIT cells/ TeamsExamples include:PurchasingProduction controlManufacturing engineeringIndustrial engineeringQuality controlT

32、ool designCost Accounting26JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Impact of Just In Time on OveJIT refocuses attention to the factory floorShop floorPreside

33、nt27JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *JIT refocuses attention to thImpact of Just In Time on Overhead Costing Structure (Cont) JIT Teams take on the fo

34、rm of a Factory within a factoryRedeployment provides:Greater focus on issues/ opportunitiesOpportunity to control ones destinyEnhanced level of control over a wider span of operationsGreater sense of ownershipProblem detection and resolution is immediate28JITX03 Danaher Business System 1998 / JIT M

35、anagement Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Impact of Just In Time on OverImpact of Just In Time on Overhead Costing Structure (Cont)Accounting Implications:Overhead costs are now associated with a JIT ce

36、llArbitrary allocations of overhead costs is no longer requiredMore accurate costs: Overhead costs can be better traced to particular products29JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 /

37、JIT Management Accounting *Impact of Just In Time on OverProduct Costingin a JIT EnvironmentFor cost collection purposes:Each JIT cell is set up as a cost department in the accounting system.As more cells are added, so are cost departments.Each JIT cell prepares Bottom-Up” budgets30JITX03 Danaher Bu

38、siness System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Product Costingin a JIT EnvirProduct Costing in a JIT Environment (Cont)For product costing purposes, overhead is classified into two

39、cost pools:Cell costs:Those costs that can be reasonably traced directly to a cell. Included in this pool are:Cell Management salariesLabor costsToolingMachine DepreciationSuppliesNote that both fixed and variable costs are included.31JITX03 Danaher Business System 1998 / JIT Management Accounting *

40、 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Product Costing in a JIT EnviProduct Costing in a JIT Environment (Cont)Support costs:Those costs that are not directly traceable to a JIT cell. These costs need to be allocated to p

41、articular cells. Examples include:Centralized support costsHeat treatingGeneral MaintenancePlant depreciationTaxes/ InsuranceCentralized manufacturing management32JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Busi

42、ness System 1998 / JIT Management Accounting *Product Costing in a JIT EnviOverhead cost analysistraditional vs. JITTraditional JIT EnvironmentTotal Overhead costsSupport costs70%Cell costs30%Support costs40%Cell costs60%33JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Bus

43、iness System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Overhead cost analysistraditiProduct costing exampleHomogeneous units Support costs are allocated to each cell Although allocations are required, costs are easier to assign because of cell layou

44、t.34JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Product costing exampleHomogeProduct costing exampleequivalent units Parts produced in a cell may not be homogene

45、ous in terms of resources required Parts should be grouped into catagories Assign equivalent unit factors to these parts35JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Account

46、ing *Product costing exampleequivaProduct costing exampleCycle Time36JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Product costing exampleCycle Non-Financial measu

47、res in a JIT environmentUnits produced per man hourWorld class - 2% improvement/ monthCustomer service trendsPercent past due/fill rateDays inventory on handQuality rejects Pareto analysisEmployee suggestionsDaily production statusPurchasing measurementsSupplier performanceScrap units/ dollars Kaize

48、n results 37JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Non-Financial measures in a JThings to keep in mindChanges to the MAS do not happen overnight!As the orga

49、nization changes, the MAS should reflect and compliment the new organizational structure.As JIT is implemented, changes to the MAS will evolve in a common sense mannerChanges to the MAS should follow, not lead JIT 38JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business S

50、ystem 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting *Things to keep in mindChanges Transition period JIT conversionTraditional SystemsJust In Time SystemsFinishStartTransition time periodSystem configuration39JITX03 Danaher Business System 1998 / JIT Management Accounting * Danaher Business System 1998 / JIT Management Accounting * Danaher Busin