JIT培训课程-2幻灯片.ppt

Just In Time刚好即时 Why do accountants need to understand JIT?为什么会计需要理解JIT？ JIT is a cultural change JIT是一种文化变迁 JIT changes the entire organization JIT改变整个组织 Without understanding JIT, the accountant will never understand why accounting systems must change 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 Accountants resist “throwing away” traditional accounting beliefs - they are therefore viewed as impediments to progress in a JIT world 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 Education is critical培训至关重要 JIT education JIT培训 Shop floor education (move your desk if necessary!)车间培训（如有必要就移动桌子！） Just in Time Most Importantly JIT最重要 Why do accountants need to understand JIT?为什么会计需要理解JIT？ ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !!! 会计能够破坏JIT程序！！！ What is JIT? 什么是JIT？ First, let’s describe what JIT is not: 首先，让我们来描述JIT并不是： Not an inventory reduction program不是存货减少程序 Not a key supplier program不是关键供应商程序 Not the re-configuration of a shop into cells不是将车间重新构造为单元 What is JIT? 什么是JIT？ JIT is a philosophy that: JIT是一种哲学体系； Exposes and eliminates waste 暴露和消除浪费 Focuses on doing value added activities专注于从事增值活动 JIT is made up of many tools JIT由许多工具组成 JIT Cell Layout JIT单元布置 Traditional Manufacturing Layout 传统的生产布置 The Tools of JIT JIT工具 POKE YOKE WORK CELLS 工作单元 MAKE IT UGLY使它难看 MUDA 浪費 SMED快速換模 KANBAN 看板 JUST DO IT 随心所欲 STANDARD WORK标准工作 ONE PIECE FLOW 单件流 VISUAL CONTROL 视觉控制 5 WHY’S 5个为什么 THE 5 S’s 5S TAKT TIME 客户需求时间 KAIZEN 改善 Common Excuses Cause Failure普通的理由造成失败 Upper Management commitment is critical 上层管理承诺是关键 Traditional accounting systemswill not work in a Just - In - Time environment 传统的会计体系将不能在JIT环境中发挥作用 Traditional Accounting Systems传统的会计体系 Were designed to service: 设计用于服务: Traditional Accounting Systems传统的会计体系 Traditional Accounting Systems传统的会计体系 Standard Costs标准成本 The Problems With Using Standard Cost Variance Analysis使用标准成本差异分析的问题 1. Variance Analysis often measures the wrong things. Dysfunctional behaviors are encouraged.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. Variance anal