成本構(gòu)成與簡要分析..ppt

1、COST 成本,成本概念,1.什么是成本？ 取得財務(wù)或勞務(wù)、并可以用所付價格（或必須與將來支付款項(xiàng)）加以衡量的代價，稱為成本。 2.什么是制造成本？ 制造成本，也稱生產(chǎn)成本，是指原材料經(jīng)生產(chǎn)程序而成為制成品時所發(fā)生的一切成本，包括直接材料、直接人工和制造費(fèi)用。,成本的構(gòu)成,成本,價格,MUDA,浪費(fèi),Sale,Cost and Profit售價，成本和利潤(1),Cost oriented 以成本為導(dǎo)向,Cost + Profit = Sale 成本+利潤=售價 DemandSupply 需求大于供應(yīng),Maker Market 賣方市場,Sale oriented 以售價為導(dǎo)向,Sale -C

2、ost = Profit 售價-成本=利潤 DemandSupply 需求小于供應(yīng),Buyer Market 買方市場,Traditional Concept 傳統(tǒng)觀念,Sale,Cost and Profit售價，成本和利潤 (2),Profit oriented 以利潤為導(dǎo)向,Sale - Profit =Cost Demand Supply 售價-利潤=成本 需求不等于供應(yīng),Two-Win Market 雙贏市場,New Concept 新觀念,In new concept,Cost mean “Target cost” 在新觀念中，成本意思是“目標(biāo)成本”,Cost Structure,

3、The main purpose to run business is to Make Profit 進(jìn)行商業(yè)活動的主要目的是創(chuàng)造利潤,$ 要現(xiàn)金,Cost Structure成本的構(gòu)成,Cost Structure成本的構(gòu)成,To achieve target cost, we 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

4、 management cost. 為了達(dá)到目標(biāo)成本，我們將關(guān)注那些在商業(yè)管理上可控制的人，機(jī)器和管理成本的降低。也就是我們要消除人，機(jī)器和管理成本上的浪費(fèi)(MUDA)!,What is Muda,MUDA 是日文的英語發(fā)音 中文意思是浪費(fèi) NO VALUE ADDED 沒有價值增加,What is MUDA,Any operation includes Work and Muda 任何運(yùn)作都包含有用功和浪費(fèi),Motion 移動,No Value Added 沒有價值增加,Operation before KAIZEN 運(yùn)作改善前,What is MUDA,VSM is intended to

5、 take Kaizen activity and to apply NPS skills to eliminate all kinds of MUDA for increasing the part of work. 自主研究會目的是采取改善活動和應(yīng)用NPS技術(shù)去消除各種浪費(fèi)以增加工作的比重。,Operation after KAIZEN 運(yùn)作改善后,Work 工作,Value Added 價值增加,Work Enhance and Work Kaizen,Work Enhance:To add more work load on operation but not reduce MUDA

6、工作強(qiáng)化：給操作者增加工作量，但不消除浪費(fèi) Work Kaizen :To remove MUDA so that there have more time for work 工作改善：減少浪費(fèi)從而有更多時間用于工作,續(xù)下,Work Enhance and Work Kaizen,Current situation 目前的工作現(xiàn)狀 (load:20 Kg) 負(fù)荷量為20公斤,續(xù)下,Work Enhance and Work Kaizen,Work Enhance 勞動強(qiáng)化 （Load 25Kg) 負(fù)荷量為25公斤,續(xù)下,Work Enhance and Work Kaizen,Work Kai

7、zen 工作改善 (Load 20 Kg) 負(fù)荷量仍為20公斤,續(xù)下,Seven Kinds of MUDA,INVENTORY 庫存,Seven Kinds of MUDA,OVER-PRODUCTION 過量生產(chǎn),Seven Kinds of MUDA,WAITING/MONITORING 等待/觀察,Seven Kinds of MUDA,REJETCTS/REWORKS 不合格品/返工,Seven Kinds of MUDA,TRANSPORTATION 運(yùn)輸,Seven Kinds of MUDA,MOTION 動作,Seven Kinds of MUDA,PROCESSING 加工

8、過程,MUDA of Inventory,This refers to all of the inventory(materials, Work-In-Process and finished goods) that derives from the process of production and Transportation. 這提到的全部庫存（原料，在制品和完成品）來源于生產(chǎn)工序工序和運(yùn)輸工序。 Inventory is the root of evil 庫存是罪惡的根源,續(xù)下,MUDA of Inventory 庫存的浪費(fèi) Results is MUDA of Transportat

9、ion,storage, allocation, security and search 運(yùn)輸，倉儲，放置，防護(hù)和尋找的浪費(fèi)結(jié)果 Difficulty for First-In-First-Out product flow 使產(chǎn)品先進(jìn)先出的流動困難 Loss in interest and management expense 損失利息和管理費(fèi)用 Down Value of the material/product 材料/產(chǎn)品的價值下降 Increasing space requirement and results in MUDA of investment of expansion of

10、warehouse and plant. 增加空間的需求，結(jié)果使倉庫和工廠的建設(shè)投資浪費(fèi),MUDA of Inventory,續(xù)下,MUDA of Inventory,Inventory results in hiding problems. 庫存的結(jié)果是隱藏了問題 Principle:To expose the problem. First is to cut down the level of inventory. 原則：要使問題暴露，首先必須降低庫存的水平。,續(xù)下,Inventory results in hiding problems. 庫存的結(jié)果是隱藏了問題,MUDA of Inve

11、ntory,MUDA of Inventory,Cant see rock = Problem 不可見巖石=問題,Cant see rock = Problem 可見巖石=問題,Production Fluctuation 生產(chǎn)波動,7 MUDAs 7種浪費(fèi),Set up time 時間,Equipment Breakdown 設(shè)備故障,MUDA of Overproduction,This refers to produce anything 這指下述任一情況 1) earlier than needed time and / or 1) 早于需求時間和/或 2) In greater vo

12、lumes than needed （as indicated by Kanban or other indicators) results in excess inventory 2) 數(shù)量超出需求（通過看板或其他指示器來顯示）造成超量庫存,Because EOQ, the overproduction qty wait for selling in the future. 因?yàn)榻?jīng)濟(jì)批量，生產(chǎn)過剩的數(shù)量等待在將來出售,Can it be sold in the future 可在將來出售,This is the needed right qty. 這是需要的正確數(shù)量,續(xù)下,MUDA of O

13、verproduction,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生產(chǎn)觀念是即時生產(chǎn)。JIT指只在正確的時間提供正確數(shù)量的正確品種的產(chǎn)品 This enhances efficiency and enables quick response to market change. 這樣提高了效率和能夠快速響應(yīng)市場的變化,續(xù)下,MUDA of Overpro

14、duction,Among the different kinds of MUDA, MUDA of overproduction is the most serious. 在不同種類的浪費(fèi)中，過量生產(chǎn)的浪費(fèi)是最嚴(yán)重的 This MUDA often results in: 這種浪費(fèi)常常引起： 1) MUDA of waiting and MUDA of motion 等待和動作的浪費(fèi) 2) MUDA of processing and MUDA of transportation 加工和運(yùn)輸?shù)睦速M(fèi) 3) MUDA of earlier using materials and man cost

15、 提前使用材料和人工成本的浪費(fèi). 4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延長產(chǎn)品生產(chǎn)周期. 5) Increasing space requirement for WIP and then enlarge the transportation distance between work station 使WIP空間需求增加和擴(kuò)大兩個工序間的運(yùn)輸距離 6) Difficulty for First-In-First-Out product flow 先進(jìn)先出產(chǎn)品流動困難,MUDA of Wa

16、iting/Monitoring,This refers to a situation where a worker who has been working according to a standardized work sequence finds himself unable to proceed to the next job. 這指的是一個工人按照一個標(biāo)準(zhǔn)化工作順序發(fā)現(xiàn)自己無法繼續(xù)進(jìn)行下一步工作的情況。,續(xù)下,Traditional wrong concept: Machine waiting is no good 傳統(tǒng)的錯誤觀念：機(jī)器等待是不好的 NPS new concept:

17、Another kind of waiting MUDA NPS新觀念：等待是另一種浪費(fèi) Operator monitor machine running 操作者監(jiān)控機(jī)器運(yùn)轉(zhuǎn) Muda of watching 浪費(fèi)的觀察,MUDA of Waiting/Mornitoring,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 materia

18、ls. 這指的是產(chǎn)品有缺陷必須進(jìn)行修理或丟棄所產(chǎn)生的浪費(fèi)。這種浪費(fèi)導(dǎo)致人工，機(jī)器和材料的損失。,續(xù)下,MUDA 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

19、“just-in-time”production smoothly - such as temporary unloading, load transfer, removal of small quantities, and movement from one spot to another. 運(yùn)輸本身是一種浪費(fèi)，它不能給產(chǎn)品增加任何價值：每個個體的運(yùn)輸越多，最終產(chǎn)品成本越大。這術(shù)語起源于運(yùn)輸超出最小必要以保持“即時生產(chǎn)”生產(chǎn)平穩(wěn)-比如暫時卸貨，負(fù)荷轉(zhuǎn)移，小量的移動和從一處搬至另一處。,續(xù)下,To use conveyor to eliminate manpower for Transport

20、ation is not a Kaizen ,because Transportation is still exist. It cause another kind of MUDA-”MUDA of Capital” 利用機(jī)械來減少運(yùn)輸?shù)娜肆Y源不是一種改善，因?yàn)檫\(yùn)輸還是存在。它導(dǎo)致另一種浪費(fèi)-“資金的浪費(fèi)” the best way is to eliminate Transportation 根本辦法是減少運(yùn)輸,MUDA of Transportation,MUDA of Motion,MUDA of Motion is any human movement in production

21、that adds no value to the product. 動作的浪費(fèi)是人在生產(chǎn)中移動卻沒有給產(chǎn)品增加價值.,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 processing 一些沒有給產(chǎn)品增加價值的工作或加工和產(chǎn)品預(yù)加工，或

22、預(yù)留給工序精度或質(zhì)量的余量就是所談到的加工浪費(fèi),Man Efficiency,Apparent Efficiency: 表面效率 Apparent Efficiency refers to increasing product output with no change in the number of operators. its only a simple numerical increase untied to production need as based on sales and market demand. 表面效率指增加產(chǎn)品的輸出而不改變操作者的數(shù)量。它僅僅是一個簡單的數(shù)值增加

23、解決產(chǎn)品需求，它基于銷售和市場需求時.,續(xù)下,Man Efficiency,True Efficiency: 精確效率 True Efficiency means producing the necessary number of parts or product that can be sold while utilizing the minimum operators and equipment as possible. It is contrasted with producing as much as possible with available operators and equi

24、pment. 精確效率意指利用最少的工人和設(shè)備來生產(chǎn)必要的、能夠被售出的零件或產(chǎn)品數(shù)量成為可能。與使用可用工人和設(shè)備來生產(chǎn)更多的做法形成對照。 In essence, it is a cost reduction concept 在本質(zhì)上，它是一個成本降低觀念。,Man Efficiency,Current Efficiency: Labor Productivity: 目前的效率 勞動生產(chǎn)率 1,000 pcs/ day /10 operators 100 pcs / day / operator 1000只/天/10操作工 100只/天/操作工,Market Demand:1000 pcs

25、/day 市場需求：1000 只/天,續(xù)下,Apparent Efficiency: 表面效率,1,250 pcs/day/10 operators 125 pcs / day / operator (+25%) (+25%) 1250只/天/10操作工 125只/天/操作工,Reason: 原因：,Overproduction 250 pcs / day than market demand 比市場需求超產(chǎn)250只/天,Man Efficiency,Were up to 1,250 pcs / day/ 10 op. 我們10個人每天可產(chǎn)出1250只。,But, I want 1,000 p

26、cs /day only. Dont need the extra 250 pcs. 但是，我每天只需要1000只。不需要額外的250只。,續(xù)下,Man Efficiency,True Efficiency: 精確效率,1,000 pcs/day/8 operators 125 pcs / day / operator (+25%) 1000個/天/ 8 操作工 125只/天/操作工,Reason: 原因：,No overproduction, eventually labor productivity is up 25% 沒有超產(chǎn)，最終的勞動生產(chǎn)率提高25,Were improve to 1

27、,000 pcs / day/ 8 op. 我們改進(jìn)為8個人每天產(chǎn)出1000只。,Good! No overproduction thats really we want. 好！沒有超量生產(chǎn)，這正是我們需要的。,Equipment Efficiency,Rate of operation defines the actual production levels being achieved by equipment. It is the percentage of total actual production capacity during regular work hours as det

28、ermined by market demand. 運(yùn)轉(zhuǎn)比率說明設(shè)備實(shí)際達(dá)到的生產(chǎn)水平。它是在正常工作時間中全部實(shí)際生產(chǎn)能力的百分比，它被市場需求所決定。,Rate of Operation 運(yùn)轉(zhuǎn)比率,Equipment Efficiency,The time that an equipment operates maintenance free as a percentage of time during which it is switched on . This is equivalent to reliability of equipment and its maintenance.

29、一臺設(shè)備運(yùn)轉(zhuǎn)維護(hù)時間空閑是安排于設(shè)備開動時的一個比值。它是取決于設(shè)備的可靠性和它的維護(hù)。 the ideal condition is to achieve 100 percent Rate of availability during the time equipment is switched on to fulfill a production order. 理想的情況是在設(shè)備完成產(chǎn)品定單的開動期間，達(dá)到百分之百的可用率。,Rate of Availability 可用比率,續(xù)下,Equipment Efficiency,Equipment theoretical cycle time

30、=30 second / pcs 設(shè)備理論周期=30 秒/只 max. capacity for 8 hours shift / day 每天8小時班最大生產(chǎn)量 8 hrs X 3600 sec / hr（8小時X3600秒/小時） 30 sec/ pcs（30秒/只） = 960 pcs / shift,（960只/班） market demand = 800 pcs / day 市場需求=800只/天 rate of operation market demand（市場需求） （運(yùn)轉(zhuǎn)率） max. capacity / day（每天最大生產(chǎn)量） 800 960 = 83.33%,X100%

31、,=,X100%,= =,續(xù)下,Equipment Efficiency,Equipment theoretical cycle time =30 second / pcs 設(shè)備理論周期=30 秒/只 actual cycle time = 40 sec / pcs, 實(shí)際周期時間 = 40 秒/只 market demand = 800 pcs / day 市場需求 = 800 只 / 天 Rate of Availability （可用率） theoretical time to produce Market demand actual time to produce Market dem

32、and 滿足市場需求的理論時間 滿足市場需求的實(shí)際時間 30 sec/pcs X 800pcs 3600 sec/hr 40 sec/pcs X 800pcs 3600 sec/hr 6.67 hrs 8.89 hrs actual output within 8 hrs theoretical output within 8 hrs 8小時實(shí)際輸出 8小時理論輸出 8hrs X3600 sec/hr 40 sec/pcs 8hrs X 3600 sec/hr 30 sec/pcs 720 pcs 960pcs 75%,X 100%,= = = = = = = = =,X 100%,X 100

33、%,X 100%,X 100%,X 100%,X 100%,X 100%,續(xù)下,Equipment Efficiency,Expensive like this Rate of Operation will not be 100% 昂貴的運(yùn)轉(zhuǎn)率將不會是100%,Rate of Operation 運(yùn)轉(zhuǎn)率 planned time/day 24 hr./day 計劃時間/天 24小時/天,X100% X100%,= =,續(xù)下,Equipment Efficiency,Either the expensive or the cheap one,Rate of Availability Shall

34、be 100% 無任是昂貴還是便宜的,它們的可動率都是100%。,Rate of Availability 運(yùn)轉(zhuǎn)率 Availability Utilization time/day Planned time / day 可利用的時間/天 計劃時間/天,X100% X100%,= =,Individual Efficiency v.s. Overall Efficiency個體效率和整體效率,Individual Efficiency: 個體效率 Individual Efficiency refers to the effort to boost efficiency at a certai

35、n line, process or piece of equipment completely separate from the Overall efficiency (include earlier and later processes) 個體效率指在一確定線，工序或設(shè)備的部件努力推進(jìn)效率從整體效率完全脫離。（包括前面和后面工序） if Individual Efficiency is carried too far, a process may produce more than the necessary amount of products, or production may

36、become uneven. 如果個體效率是被提升很高，一些工序可能生產(chǎn)出多于必需的產(chǎn)品數(shù)量，或者生產(chǎn)變的不均衡。,I cant 我不能,Individual Efficiency v.s. Overall Efficiency個體效率和整體效率,Hurry up! 我要走快,No tempo, No progress! 不合拍，不前景,Individual Efficiency v.s. Overall Efficiency個體效率和整體效率,One, two! One, two! 一、二； 一、二,I need to match everybody.! 我應(yīng)該配合大家,Same tempo and win! 合拍，會穩(wěn)贏,Individual Efficiency,Market demand: 100pcs /day 市場需求：100只/天,Individual Efficiency 個體效率,Overall efficiency 整體效率,Symptom 征兆,90 pcs / hr 100 pcs / hr 100 pcs / hr,1.under market demand 低于市場需求 2.uneven production flow 不均衡的生產(chǎn)流動 3. Muda of WIP 在制品的浪費(fèi) 1.Meet market demand 適應(yīng)市場需求