正确的时间管理全英文

JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage1JustInTimeWhydoaccountantsneedtounderstandJIT?JITisaculturalchangeJITchangestheentireorganizationWithoutunderstandingJIT,theaccountantwillneverunderstandwhyaccountingsystemsmustchangeAccountantsresist“throwingaway”traditionalaccountingbeliefs-theyarethereforeviewedasimpedimentstoprogressinaJITworldEducationiscriticalJITeducationShopflooreducation(moveyourdeskifnecessary!)JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage2JustinTimeMostImportantlyWhydoaccountantsneedtounderstandJIT?ACCOUNTANTSCANDESTROYAJUSTINTIMEPROGRAM!!!JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage3WhatisJIT?First,let’sdescribewhatJITisnot:•Notaninventoryreductionprogram•Notakeysupplierprogram•Notthere-configurationofashopintocellsJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage4WhatisJIT?JITisaphilosophythat:•Exposesandeliminateswaste•Focusesondoingvalueaddedactivities•JITismadeupofmanytoolsJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage5JITCellLayoutToCustomerFinishedABCRAW124576JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage6TraditionalManufacturingLayoutRawMaterialStoresLathesTestScrewMachinesGrindingAssemblyMillingPackingFinishedGoodsJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage7TheToolsofJITPOKEYOKEWORKCELLSMAKEITUGLYMUDASMEDKANBANJUSTDOITSTANDARDWORKONEPIECEFLOWVISUALCONTROL5WHY’STHE5S’sTAKTTIMEKAIZENJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage8CommonExcusesCauseFailureJITisagreatconcept……….Butitwon’tworkforus….…We’redifferent……...JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage9UpperManagementcommitmentiscriticalJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage10TheProblemsWithTraditionalManagementAccountingSystemsJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage11TraditionalaccountingsystemswillnotworkinaJust-In-TimeenvironmentJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage12TraditionalAccountingSystemsWeredesignedtoservice:TheIRSTheSECAuditorsThoseguysatcorporate!JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage13TraditionalAccountingSystemsFailedtorecognizethattheirmostimportantcustomerismanufacturing!ForcedtheirsystemsonothersAccountants‘thought’theyhadcontrolRequiredmanufacturingtodonon-valueaddedthings:ControlledstockroomInventoryTransactionsDiscreteShopordersLaborTimeTicketsetc.JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage14TraditionalAccountingSystemsAspainfulasthesecontrolswere,theaccountingprofessionattemptedtousetheoutputfromthesesystemstomeasuretheperformanceofthemanufacturinggroup.JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage15StandardCostsStandardCostsareestimatesofwhatyou‘think’aproductwillcosttomanufacture.Standardsarewrongfromthemomentwhichtheyaredeveloped!JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage16TheProblemsWithUsingStandardCostVarianceAnalysis1.VarianceAnalysisoftenmeasuresthewrongthings.Dysfunctionalbehaviorsareencouraged.2.Varianceanalysisdoesnotsupportorpromotethekaizen(continuousimprovement)philosophy.JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage17PurchasePriceVarianceAnalysisMaterialpricestandardsare‘weighted’,therefore,varianceanalysisisnotmeaningful.PPVanalysispromotestheuseofvolumediscountstokeepunitpricedown-Inventorylevelsrise-ObsolescenceincreasesPromotestheuseofthelowestcostsupplier.-Qualityiscompromised-Rejects,rework,warrantyincreaseJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage18AbsorptionAccountingVarianceAnalysisSupportsthenotionofproducingasmuchaspossible.High-Absorptionproductsareproducedregardlessofdemandrequirements.Emphasisonabsorptionvariancesresultsin:-highinventorylevels-decreasedcustomerservicelevels-increasedobsolenceThedefinitionoffixedcostsisanareaofconcern:-manycostsarenottrulyfixed-‘fixed’suggeststhatimprovementsarenotpossible.JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage19FlexibleBudgetingVarianceAnalysisFlexbudgetsarederivedfromstandardcostingcalculations-Standardcostsarenotaccurate-activitybaseusuallyisnotrepresentativeManycostsarenottrulyvariableinnature.Theuseofflexbudgetsmayleadtoafalsesenseofsecurity.JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage20VarianceAnalysisdoesnotSupportKaizenPhilosophyStandardCostActualCostVariance(UF)JAN$1.00$.85$.15FEB$1.00$.90$.10MAR$1.00$.95$.05APR$1.00$1.05($.05)APRTheabovedatarevealsanunfavorabletrend,althoughvariancesarefavorableforthefirstthreemonths.JITX03DanaherBusinessSystem©1998/JITManagementAccountingPage21WhenareStandardsuseful?StandardsshouldneverbeusedforperformancemeasurementStandardsareusefulfor:-expeditingtheaccountingprocess-approximationofthefairvalueofinventory-regulatorycomplianceJITX03DanaherBusinessSystem©1998/JITManagementAccountingPage22TraditionalLaborAccountingTraditionaldefinitionofdirect/indirectlabordoesnotapplyinaJITenvironment.-Multi-Skilledoperators-Operatorsperform