成本构成与简要分析课件.pptx
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1、COST成本,成本构成与简要分析课件,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。,成本概念1.什么是成本?,成本的构成,成本,价格,成本的构成经销商费用本公司利益销售费用材零件购买费用加,MUDA,浪费,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DemandSuppl
2、y需求大于供应,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(,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,
3、In new concept,Cost mean “Target cost”在新观念中,成本意思是“目标成本”,Sale,Cost and Profit售价,成本和利润,Cost Structure,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 StructureThe main purpose,Cost Structure成本的构成,Cost Structure成本的构成(Influence,Cost Structure成本的构成,To achieve target cost, we
4、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。也就是我们要消除人,机器和管理成本上的浪费(MUDA)!,Cost Structure成本的构成To achieve,What is Muda,MUDA 是日文的英语发音
5、中文意思是浪费NO VALUE ADDED 没有价值增加,What is MudaMUDA,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 WorkAny,What is MUDA,VSM is intended to take Kaizen activity and to apply NPS skills to eliminate all kinds of MUDA for
6、 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,What is MUDA WorkVSM,Work Enhance and Work Kaizen,Work Enhance:To add more work load on operation but not reduce MUDA 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
7、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 KaizenWo,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 KaizenCu,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 KaizenWo,Work Enhance an
8、d Work Kaizen,Work Kaizen工作改善(Load 20 Kg)负荷量仍为20公斤,续下,Work Enhance and Work KaizenWo,Seven Kinds of MUDA,INVENTORY 库存,Seven Kinds of MUDAINVENTORY,Seven Kinds of MUDA,OVER-PRODUCTION 过量生产,Seven Kinds of MUDAOVER-PRODUC,Seven Kinds of MUDA,WAITING/MONITORING等待/观察,Seven Kinds of MUDAWAITING/MON,Seven
9、Kinds of MUDA,REJETCTS/REWORKS不合格品/返工,Seven Kinds of MUDAREJETCTS/RE,Seven Kinds of MUDA,TRANSPORTATION运输,Seven Kinds of MUDATRANSPORTAT,Seven Kinds of MUDA,MOTION动作,Seven Kinds of MUDAMOTION,Seven Kinds of MUDA,PROCESSING加工过程,Seven Kinds of MUDAPROCESSING,MUDA of Inventory,This refers to all of the
10、 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 InventoryThis refers t,MUDA of Inventory库存的浪费Results is MUDA of Transportation,storage, allocat
11、ion, 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 warehouse and plant.增加空间的需求,
12、结果使仓库和工厂的建设投资浪费,MUDA of Inventory,续下,MUDA of InventoryMUDA of Inven,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,MUDA of InventoryInventory res,Inventory results in hiding prob
13、lems.库存的结果是隐藏了问题,MUDA of Inventory,Water level Rock = ProblemInve,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 MUDAs7种浪费,Set up time时间,EquipmentBreakdown设备故障,MUDA of InventoryCant see roc,MUDA of Overproduction,This refers to produce a
14、nything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 it be
15、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 OverproductionThis ref,MUDA of Overproduction,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Thi
16、s 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 Overproductiontherefor,MUDA of Overproduction,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 an
17、d 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 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 transportati
18、on 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 OverproductionAmong th,MUDA of Waiting/Monitoring,This refers to a situation where a worker who has been working according to a standardized work sequence finds himself unable
19、 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,MUDA of Waiting/MonitoringThis,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: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
20、 of Waiting/Mornitoring,Traditional wrong concept: Mac,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 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 Rejects/ReworksThis re,MUD
21、A 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 “just-in-time”production smoothly - such as temporary
22、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,MUDA of TransportationTranspor,To use conveyor to eliminate manpower for Transportation is not a Kaizen ,b
23、ecause 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,To use conveyor to eliminate m,MUDA of Motion,MUDA of Motion is any human movement in produc
24、tion 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 MotionMUDA of Motion i,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 p
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