JIT培训课程-2

1JustInTime刚好即时WhydoaccountantsneedtounderstandJIT?为什么会计需要理解JIT？JITisaculturalchangeJIT是一种文化变迁JITchangestheentireorganizationJIT改变整个组织WithoutunderstandingJIT,theaccountantwillneverunderstandwhyaccountingsystemsmustchange如果不理解JIT，会计将永远不会理解为什么会计体系必须改变Accountantsresist“throwingaway”traditionalaccountingbeliefs-theyarethereforeviewedasimpedimentstoprogressinaJITworld会计抵抗“丢弃”传统的会计信念-他们因此被视为JIT世界中发展的障碍物Educationiscritical培训至关重要JITeducationJIT培训Shopflooreducation(moveyourdeskifnecessary!)车间培训（如有必要就移动桌子！）2JustinTimeMostImportantlyJIT最重要WhydoaccountantsneedtounderstandJIT?为什么会计需要理解JIT？ACCOUNTANTSCANDESTROYAJUSTINTIMEPROGRAM!!!会计能够破坏JIT程序！！！3WhatisJIT?什么是JIT？First,let’sdescribewhatJITisnot:首先，让我们来描述JIT并不是：•Notaninventoryreductionprogram不是存货减少程序•Notakeysupplierprogram不是关键供应商程序•Notthere-configurationofashopintocells不是将车间重新构造为单元4WhatisJIT?什么是JIT？JITisaphilosophythat:JIT是一种哲学体系；•Exposesandeliminateswaste暴露和消除浪费•Focusesondoingvalueaddedactivities专注于从事增值活动•JITismadeupofmanytoolsJIT由许多工具组成5JITCellLayoutJIT单元布置ToCustomer交给客户Finished成品ABCRAW原材料1245766TraditionalManufacturingLayout传统的生产布置RawMaterialStores原材料贮备Lathes车床Test测试ScrewMachines螺丝机Grinding磨削Assembly组装Milling铣削Packing包装FinishedGoods成品7TheToolsofJITJIT工具POKEYOKEWORKCELLS工作单元MAKEITUGLY使它难看MUDA浪費SMED快速換模KANBAN看板JUSTDOIT随心所欲STANDARDWORK标准工作ONEPIECEFLOW单件流VISUALCONTROL视觉控制5WHY’S5个为什么THE5S’s5STAKTTIME客户需求时间KAIZEN改善8CommonExcusesCauseFailure普通的理由造成失败JITisagreatconcept………JIT是一个重大的概念………Butitwon’tworkforus….…但是它对我们没有作用……We’redifferent………我们是不同的………9UpperManagementcommitmentiscritical上层管理承诺是关键10TheProblemsWithTraditionalManagementAccountingSystems传统管理会计体系的问题11TraditionalaccountingsystemswillnotworkinaJust-In-Timeenvironment传统的会计体系将不能在JIT环境中发挥作用12TraditionalAccountingSystems传统的会计体系Weredesignedtoservice:设计用于服务:TheIRSIRSTheSECSECAuditors审计员Thoseguysatcorporate!那些公司人员!13TraditionalAccountingSystems传统的会计体系Failedtorecognizethattheirmostimportantcustomerismanufacturing!未能识别他们最重要的客户是制造业!Forcedtheirsystemsonothers将他们的体系专注于其他领域Accountants‘thought’theyhadcontrol会计“以为”他们能够控制Requiredmanufacturingtodonon-valueaddedthings:要求制造业做非增值的事情：Controlledstockroom控制仓库InventoryTransactions存货处理DiscreteShoporders不连续的商店定单LaborTimeTicketsetc.劳动时间入场等14TraditionalAccountingSystems传统的会计体系Aspainfulasthesecontrolswere,theaccountingprofessionattemptedtousetheoutputfromthesesystemstomeasuretheperformanceofthemanufacturinggroup.会计职业就如同这些控制一样困难，它们试图采用这些体系的产量来测量制造团队的业绩。15StandardCosts标准成本StandardCostsareestimatesofwhatyou‘think’aproductwillcosttomanufacture.标准成本是你“认为”某个产品的制造成本的估价。Standardsarewrongfromthemomentwhichtheyaredeveloped!标准在它们被发展的时候就是错误的！16TheProblemsWithUsingStandardCostVarianceAnalysis使用标准成本差异分析的问题1.VarianceAnalysisoftenmeasuresthewrongthings.Dysfunctionalbehaviorsareencouraged.差异分析经常测量错误的事情。功能失常的行为受到鼓励。2.Varianceanalysisdoesnotsupportorpromotethekaizen(continuousimprovement)philosophy.差异分析并不支持或促进改善（持续改进）原理。17PurchasePriceVarianceAnalysis买价差异分析Materialpricestandardsare‘weighted’,therefore,varianceanalysisisnotmeaningful.材料价格标准是“加权的”，因此，差异分析没有意义。PPVanalysispromotestheuseofvolumediscountstokeepunitpricedownPPV分析促进使用总额折扣以保持单价下降-Inventorylevelsrise存货水平上升-Obsolescenceincreases折旧增加Promotestheuseofthelowestcostsupplier.促进使用最低成本供应商。-Qualityiscompromised质量是折衷的-Rejects,rework,warrantyincrease不合格品，返工，担保增加18AbsorptionAccountingVarianceAnalysis成本分摊帐户差异分析Supportsthenotionofproducingasmuchaspossible.尽量支持生产的观念High-Absorptionproductsareproducedregardlessofdemandrequirements.生产高成本的产品，而不顾需求与否。Emphasisonabsorptionvariancesresultsin:强调吸收变化而导致：-highinventorylevels高存货水平-decreasedcustomerservicelevels客户服务水平下降-increasedobsolence折旧上升Thedefinitionoffixedcostsisanareaofconcern:固定成本的定义涉及到以下领域：-manycostsarenottrulyfixed许多成本并不是真正固定的-‘fixed’suggeststhatimprovementsarenotpossible.“固定”暗示着改善是不可能的。19FlexibleBudgetingVarianceAnalysis弹性预算差异分析Flexbudgetsarederivedfromstandardcostingcalculations弹性预算来自于标准成本计算-Standardcostsarenotaccurate标准成本不是精确的-activitybaseusuallyisnotrepresentative活动基础通常不是典型的Manycostsarenottrulyvariableinnature.实际上许多成本不是真的可变动。Theuseofflexbudgetsmayleadtoafalsesenseofsecurity.使用弹性预算可能引起对安全的不信任感。20VarianceAnalysisdoesnotSupportKaizenPhilosophy差异分析不支持改善原理StandardCost标准成本ActualCost实际成本Variance差异(UF)JAN一月$1.00$.85$.15FEB二月$1.00$.90$.10MAR三月$1.00$.95$.05APR四月$1.00$1.05($.05)APRTheabovedatarevealsanunfavorabletrend,althoughvariancesarefavorableforthefirstthreemonths.以上数据显示出不佳的趋势，尽管前三个月的差异显示良好。21WhenareStandardsuseful?什么时候标准有用？Standardsshouldneverbeusedforperformancemeasurement标准不要用于测量业绩Standardsareusefulfor:标准有作用于：-expeditingtheaccountingprocess加速会计程序-approximationofthefairvalueofinventory存货公平价值的近似值-regulatorycompliance调节税务22TraditionalLaborAccounting传统的劳动会计Traditionaldefinitionofdirect/indirectlabordoesnotapplyinaJITenvironment.在JIT环境中，传统的直接/间接劳动的定义并不适用。-Multi-Skilledoperators多能工-Operatorsperform5S’s,TPM,Set-up操作员执行5S，TPM，Set-upTraditionalfocusondirectlaborignoresothermanufacturingcosts.传统集中于直接劳动，忽视了其他制造成本。-Laborasa%oftotalcostisusuallybelow20%劳动占总成本的百分比一般低于20%LaborproblemswillbedetectedvisuallyinaJI