JIT培训课程.pptx

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,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！）,1,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！,2,What is JIT?,什么是,JIT？,First,lets 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,3,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,4,JIT Cell Layout,JIT,单元布置,To Customer,交给客户,Finished,成品,A,B,C,RAW,原材料,1,2,3,4,5,7,6,5,Traditional Manufacturing Layout,传统的生产布置,Raw Material Stores,原材料贮备,Lathes,车床,Test,测试,Screw Machines,螺丝机,Grinding,磨削,Assembly,组装,Milling,铣削,Packing,包装,Finished Goods,成品,6,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 WHYS,5,个为什么,THE 5 Ss,5S,TAKT TIME,客户需求时间,KAIZEN,改善,7,Common Excuses Cause Failure,普通的理由造成失败,JIT is a great concept,JIT,是一个重大的概念,But it wont work for us.,但是它对我们没有作用,Were,different,我们是,不同的,8,Upper Management commitment is critical,上层管理承诺是关键,9,The Problems With Traditional Management,Accounting Systems,传统管理会计体系的问题,10,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,11,Traditional Accounting Systems,传统的会计体系,Were designed to service:,设计用于服务:,External,外部的,Customers,客户,The IRS,IRS,The SEC,SEC,Auditors,审计员,Those guys at corporate!,那些公司人员!,12,Traditional Accounting Systems,传统的会计体系,Failed to recognize that their most important customer is manufacturing!,未能识别他们最重要的客户是制造业!,Forced their systems on others,将他们的体系专注于其他领域,Accountants thought they had control,会计“以为”他们能够控制,Required manufacturing to do non-value added things:,要求制造业做非增值的事情：,Controlled stockroom,控制仓库,Inventory Transactions,存货处理,Discrete Shop orders,不连续的商店定单,Labor Time Tickets etc.,劳动时间入场等,13,Traditional Accounting Systems,传统的会计体系,As painful as these controls were,the accounting profession attempted to use the output from these systems to measure the performance of the manufacturing group.,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。,14,Standard Costs,标准成本,Standard Costs are estimates of what you think a product will cost to manufacture.,标准成本是你“认为”某个产品的制造成本的估价。,Standards are wrong from the moment which they are developed!,标准在它们被发展的时候就是错误的！,15,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 analysis does not support or promote the kaizen(continuous improvement)philosophy.,差异分析并不支持或促进改善（持续改进）原理。,16,Purchase Price Variance Analysis,买价差异分析,Material price standards are weighted,therefore,variance analysis is not meaningful.,材料价格标准是“加权的”，因此，差异分析没有意义。,PPV analysis promotes the use of volume discounts to keep unit price down,PPV,分析促进使用总额折扣以保持单价下降,-,Inventory levels rise,存货水平上升,-,Obsolescence increases,折旧增加,Promotes the use of the lowest cost supplier.,促进使用最低成本供应商。,-,Quality is compromised,质量是折衷的,-,Rejects,rework,warranty increase,不合格品，返工，,担保增加,17,Absorption Accounting Variance Analysis,成本分摊帐户差异分析,Supports the notion of producing as much as possible.,尽量支持生产的观念,High-Absorption products are produced regardless of demand requirements.,生产高成本的产品，而不顾需求与否。,Emphasis on absorption variances results in:,强调吸收变化而导致：,-,high inventory levels,高存货水平,-,decreased customer service levels,客户服务水平下降,-,increased obsolence,折旧上升,The definition of fixed costs is an area of concern:,固定成本的定义涉及到以下领域：,-,many costs are not truly fixed,许多成本并不是真正固定的,-,fixed suggests that improvements are not possible.,“,固定”暗示着改善是不可能的。,18,Flexible Budgeting Variance Analysis,弹性预算差异分析,Flex budgets are derived from standard costing calculations,弹性预算来自于标准成本计算,-,Standard costs are not accurate,标准成本不是精确的,-,activity base usually is not representative,活动基础通常不是典型的,Many costs are not truly variable in nature.,实际上许多成本不是真的可变动。,The use of flex budgets may lead to a false sense of security.,使用弹性预算可能引起对安全的不信任感。,19,Variance Analysis does not Support Kaizen Philosophy,差异分析不支持改善原理,The above data reveals an,unfavorable,trend,although variances are favorable for the first three months.,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。,20,When are Standards useful?,什么时候标准有用？,Standards should never be used for performance measurement,标准不要用于测量业绩,Standards are useful for:,标准有作用于：,-,expediting the accounting process,加速会计程序,-,approximation of the fair value of inventory,存货公平价值的近似值,-,regulatory compliance,调节税务,21,Traditional Labor Accounting,传统的劳动会计,Traditional definition of direct/indirect labor does not apply in a JIT environment.,在,JIT,环境中，传统的直接/间接劳动的定义并不适用。,-,Multi-Skilled operators,多能工,-,Operators perform 5 Ss,TPM,Set-up,操作员执行5,S，TPM，Set-up,Traditional focus on direct labor ignores other manufacturing costs.,传统集中于直接劳动，忽视了其他制造成本。,-,Labor as a%of total cost is usually below 20%,劳动占总成本的百分比一般低于20%,Labor problems will be detected visually in a JIT environment,在,JIT,环境下，劳动问题将被真实地察觉。,22,Traditional Scrap Reporting,传统的废料报告单,Scrap tickets are required to be costed at stage of completion in a traditional environment,在传统的环境下，废料票需要在完成阶段计算成本,-,requires excess clerical help,需要额外的办公职员的帮助,-,requires detailed routings to be maintained,需要保持详细的路线,One-piece flow in a JIT Environment,JIT,环境下的一件流,-,Volume of scrap is reduced(batch of one),废料的数量减少了（一批）,-,Eliminates the need for detailed costing,消除了详细成本的必要,-,Scrap costed out at raw material stage or finished level of completion.,废料在原材料阶段或完成结束时计算出成本。,23,Traditional Capital Justification,传统的资本调整,Traditional Capital budgeting methods:,传统的资本预算方式：,-,capital project should achieve a targeted payback,资本计划应该达到目标回报,By viewing capital projects as investments we ignore other critical factors:,如果将资本计划视作“投资”，我们忽视了其他关键因素：,-,impact on customer service,影响客户服务,-,mixed model production,混合模型生产,Focusing on payback encourages over-purchasing of machine capacity&speed.,专注于回报将鼓励购买过多的机器产量和速度,24,HOW JIT IMPACTS THE,MANAGEMENT ACCOUNTING SYSTEM,JIT,如何影响管理会计体系,25,Impact of Just In Time on Overhead Costing Structure,JIT,对管理费用结构的影响,Organization refocuses its attention to the shop floor,组织重新将注意力集中于车间,Functional/centralized groups are redeployed directly to JIT cells/Teams,功能的/中央的团队被直接重新部署到,JIT,单元/小组,Examples include:,举例包括：,Purchasing,采购,Production control,生产控制,Manufacturing engineering,制造工程,Industrial engineering,工业工程,Quality control,质量控制,Tool design,工具设计,Cost Accounting,成本会计,26,JIT refocuses attention to the factory floor,JIT,将注意力重新集中于工厂车间,Shop floor,车间,President,董事长,27,Impact of Just In Time on Overhead Costing Structure(Cont),JIT,对管理费用结构的影响（续）,JIT Teams take on the form of a Factory within a factory,JIT,小组采用厂中厂的形式,Redeployment provides:,重新部署能够：,Greater focus on issues/opportunities,更集中于问题/机会,Opportunity to control ones destiny,有机会控制命运,Enhanced level of control over a wider span of operations,增强控制更广范围的操作,Greater sense of ownership,更具主人翁精神,Problem detection and resolution is immediate,问题察觉和决定迅速,28,Impact of Just In Time on Overhead Costing Structure(Cont),JIT,对管理费用结构的影响（续）,Accounting Implications:,涉及的会计：,Overhead costs are now associated with a JIT cell,管理费用与,JIT,单元相关联,Arbitrary allocations of overhead costs is no longer required,不再需要随机分配管理费用,More accurate costs:Overhead costs can be better traced to particular products,更加精确的成本：管理费用能够追踪到特定的产品,29,Product Costing in a JIT Environment,在,JIT,环境下的产品成本计算,For cost collection purposes:,用于成本收集目的：,Each JIT cell is set up as a cost department in the accounting system.,每个,JIT,单元都作为会计体系中的一个成本管理部门。,As more cells are added,so are cost departments.,当增加更多的单元时，成本管理部门也在增加。,Each JIT cell prepares Bottom-Up”budgets,每个,JIT,单元准备“倒置式”预算,30,Product Costing in a JIT Environment(Cont),在,JIT,环境下的产品成本计算（续）,For product costing purposes,overhead is classified into two cost pools:,为了进行产品成本计算，管理费用被分成两种成本：,Cell costs:,单元成本,Those costs that can be reasonably traced directly to a cell.Included in this pool are:,那些可以被合理地追溯至单元的成本。包括：,Cell Management salaries,单元管理薪水,Labor costs,劳动力成本,Tooling,加工,Machine Depreciation,机器折旧,Supplies,供应,Note that both fixed and variable costs are included.,注意包括固定成本和可变成本。,31,Product Costing in a JIT Environment(Cont),在,JIT,环境下的产品成本计算（续）,Support costs:,支持成本：,Those costs that are not directly traceable to a JIT cell.These costs need to be allocated to particular cells.Examples include:,那些成本不能直接追溯到,JIT,单元。这些成本需要分配至特定单元。举例包括：,Centralized support costs,中央支持成本,Heat treating,热处理,General Maintenance,一般养护,Plant depreciation,工厂折旧,Taxes/Insurance,税/保险,Centralized manufacturing management,中央制造管理,32,Overhead cost analysis,traditional vs.JIT,管理费用分析 传统与,JIT,比较,Traditional JIT Environment,传统,JIT,环境,Total Overhead costs,总计管理费用,Support costs,支持成本,70%,Cell costs,单元成本,30%,Support costs,支持成本,40%,Cell costs,单元成本,60%,33,Are decisions being made from the information?是否正在根据信息作出决定？,One-piece flow in a JIT Environment JIT环境下的一件流,Heat treating热处理,9、静夜四无邻，荒居旧业贫。,11、成功就是日复一日那一点点小小努力的积累。,-approximation of the fair value of inventory存货公平价值的近似值,12、故人江海别，几度隔山川。,THE ACCOUNTANT EARNS HIS PAY会计赚取他的薪水,Were designed to service:设计用于服务:,会计能够破坏JIT程序！,JIT管理费用分析 传统与JIT比较,十月 226:33 下午10月-2218:33October 25,2022,Product costing example,产品成本计算举例,Homogeneous units,同类单位,Support costs are allocated to each cell,支持成本被分配至每个单元,Although allocations are required,costs are easier to assign because of cell layout.,虽然需要进行分配，但由于单元布置，成本更易分配。,34,Product costing example,产品成本计算举例,equivalent units,相等单位,Parts produced in a cell may not be homogeneous in terms of,resources required,根据,所需物资，,在一个单元中生产的零件可能并不同类,Parts should be grouped into catagories,零件应该按照种类集合,Assign equivalent unit factors to these parts,为这些零件分配相等的单位因素,35,Product costing example,产品成本计算举例,Cycle Time,周期时间,36,Non-Financial measures in a JIT environment,在,JIT,环境下的非金融测量,Units produced per man hour,每人每小时所生产的单位,World class-2%improvement/month,世界等级-2%改善/月,Customer service trends,客户服务趋势,Percent past due/fill rate,过期百分比/填补比率,Days inventory on hand,现有日存货,Quality rejects,质量不合格品,Pareto analysis,帕拉图分析,Employee suggestions,职工意见,Daily production status,日生产现状,Purchasing measurements,购买测量,Supplier performance,供应商业绩,Scrap units/dollars,报废单位/元,Kaizen results,改善结果,37,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。,-mixed model production混合模型生产,差异分析经常测量错误的事情。,What would happen if this information is no longer provided?如果不再提供这个信息，那么将会发生什么事情？,11、越是没有本领的就越加自命不凡。,Daily production status日生产现状,10月-2216:00:4216:00Oct-2225-Oct-22,Cell Management salaries单元管理薪水,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,The definition of fixed costs is an area of concern:固定成本的定义涉及到以下领域：,ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM!,High-Absorption products are produced regardless of demand requirements.,Product costing example产品成本计算举例equivalent units相等单位,Traditional Manufacturing Layout 传统的生产布置,PPV analysis promotes the use of volume discounts to keep unit price down PPV分析促进使用总额折扣以保持单价下降,Things to keep in mind,牢记事情,Changes to the MAS do not happen overnight!,MAS,的改变不会在一夜间发生！,As the organization changes,the MAS should reflect and compliment the new organizational structure.,当组织改变时，,MAS,应该反映和赞成新的组织结构。,As JIT is implemented,changes,to the MAS will evolve in a common sense manner,当执行,JIT,时，,MAS,改变将以普通的方式发展,Changes to the MAS should follow,not lead JIT,MAS,改变应该遵循而不是领导,JIT,38,Transition period,过渡周期,JIT conversion,JIT,变换,Traditional Systems,传统体系,Just In Time Systems,JIT,体系,Finish,结束,Start,开始,Transition time period,过渡周期,System configuration,体系构造,39,Accounting must ask the following questions,会计必须询问以下问题,Who uses the information provided?,谁使用提供的信息？,Why is this data required?,为何需要这个数据？,What would happen if this information is no longer provided?,如果不再提供这个信息，那么将会发生什么事情？,Is the data being imposed,or is someone asking for it?,这个数据是强加的，还是有人要求的？,Are decisions being made from the information?,是否正在根据信息作出决定？,Does the info support company goals?,信息是否支持公司目标？,Are we collecting information that tells us something we already know?,我们是否在收集这样的信息：它们告诉我们已经知道的事情？,40,Accounting must ask the following questions,会计必须询问以下问题,Are there other measures that will better aid the manufacturing group to monitor performance?,是否还有其他测量方法来更好地帮助制造团队进行监控业绩？,(Including non-financial measures),（,包括非金融测量）,Do the measures reflect continuous improvement trends?,该测量方法是否反映持续改善的趋势？,Is the information timely?,信息是否及时？,41,RISKS,风险,There are financial implications to a JIT implementation:,JIT,应用具有财务问题：,As inventory is reduced,unfavorable absorption variances will impact the bottom line,由于存货减少，标准成本超额差异将影响帐本底线,Additional JIT implementation costs will also impact financial performance:,额外的,JIT,执行成本也会影响财务业绩：,JIT training,JIT,培训,Plant clean-up,工厂打扫,Plant rearrangement,工厂重新整理,Write-off of“discovered”obsolete inventory,对“发现”的陈旧存货的销帐,THE ACCOUNTANT EARNS HIS PAY,会计赚取他的薪水,42,9,、静夜四无邻，荒居旧业贫。,10月-26,10月-26,Thursday,October 1,2026,10,、雨中黄叶树，灯下白头人。,17:41:56,17:41:56,17:41,10/1/2026 5:41:56 PM,11,、以我独沈久，愧君相见频。,10月-26,17:41:56,17:41,Oct-26,01-Oct-26,12,、故人江海别，几度隔山川。,17:41:56,17:41:56,17:41,Thursday,October 1,2026,13,、乍见翻疑梦，相悲各问年。,10月-26,10月-26,17:41:56,17:41:56,October 1,2026,14,、他乡生白发，旧国见青山。,01 十月 2026,5:41:57 下午,17:41:57,10月-26,15,、比不了得就不比，得不到的就不要。,。,十月 26,5:41 下午,10月-26,17:41,October 1,2026,16,、行动出成果，工作出财富。,2026/10/1 17:41:57,17:41:57,01 October 2026,17,、做前，能够环视四周；做时，你只能或者最好沿着以脚为起点的射线向前。,5:41:57 下午,5:41 下午,17:41:57,10月-26,9,、没有失败，只有暂时停止成功！。,10月-26,10月-26,Thursday,October 1,2026,10,、很多事情努力了未必有结果，但是不努力却什么改变也没有。,17:41:57,17:41:57,17:41,10/1/2026 5:41:57 PM,11,、成功就是日复一日那一点点小小努力的积累。,10月-26,17:41:57,17:41,Oct-26,01-Oct-26,12,、世间成事，不求其绝对圆满，留一份不足，可得无限完美。,17:41:57,17:41:57,17:41,Thursday,October 1,2026,13,、不知香积寺，数里入云峰。,10月-26,10月-26,17:41:57,17:41:57,October 1,2026,14,、意志坚强的人能把世界放在手中像泥块一样任意揉捏。,01 十月 2026,5:41:57 下午,17:41:57,10月-26,15,、楚塞三湘接，荆门九派通。,。,十月 26,5:41 下午,10月-26,17:41,October 1,2026,16,、少年十五二十时，步行夺得胡马骑。,2026/10/1 17:41:57,17:41:57,01 October 2026,17,、空山新雨后，天气晚来秋。,5:41:57 下午,5:41 下午,17:41:57,10月-26,9,、杨柳散和风，青山澹吾虑。,10月-26,10月-26,Thursday,October 1,2026,10,、阅读一切好书如同和过去最杰出的人谈话。,17:41:57,17:41:57,17:41,10/1/2026 5:41:57 PM,11,、越是没有本领的就越加自命不凡。,10月-26,17:41:57,17:41,Oct-26,01-Oct-26,12,、越是无能的人，越喜欢挑剔别人的错儿。,17:41:57,17:41:57,17:41,Thursday,October 1,2026,13,、知人者智，自知者明。胜人者有力，自胜者强。,10月-26,10月-26,17:41:57,17:41:57,October 1,2026,14,、意志坚强的人能把世界放在手中像泥块一样任意揉捏。,01 十月 202