《成本构成与简要分析课件.pptx》由会员分享，可在线阅读，更多相关《成本构成与简要分析课件.pptx（64页珍藏版）》请在三一办公上搜索。
1、COST成本,成本构成与简要分析课件,成本概念,1.什么是成本？ 取得财务或劳务、并可以用所付价格（或必须与将来支付款项）加以衡量的代价，称为成本。2.什么是制造成本？ 制造成本，也称生产成本，是指原材料经生产程序而成为制成品时所发生的一切成本，包括直接材料、直接人工和制造费用。,成本概念1.什么是成本？,成本的构成,成本,价格,成本的构成经销商费用本公司利益销售费用材零件购买费用加,MUDA,浪费,MUDA浪费,Sale,Cost and Profit售价，成本和利润(1),Cost oriented以成本为导向,Cost + Profit = Sale成本+利润=售价DemandSuppl
2、y需求大于供应,Maker Market卖方市场,Sale oriented以售价为导向,Sale -Cost = Profit 售价-成本=利润DemandSupply需求小于供应,Buyer Market买方市场,Traditional Concept传统观念,Sale,Cost and Profit售价，成本和利润(,Sale,Cost and Profit售价，成本和利润 (2),Profit oriented以利润为导向,Sale - Profit =CostDemand Supply售价-利润=成本需求不等于供应,Two-Win Market双赢市场,New Concept新观念,
3、In new concept,Cost mean “Target cost”在新观念中，成本意思是“目标成本”,Sale,Cost and Profit售价，成本和利润,Cost Structure,The main purpose to run business is to Make Profit进行商业活动的主要目的是创造利润,$要现金,Cost StructureThe main purpose,Cost Structure成本的构成,Cost Structure成本的构成(Influence,Cost Structure成本的构成,To achieve target cost, we
4、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 management cost.为了达到目标成本，我们将关注那些在商业管理上可控制的人，机器和管理成本的降低。也就是我们要消除人，机器和管理成本上的浪费(MUDA)!,Cost Structure成本的构成To achieve,What is Muda,MUDA 是日文的英语发音
5、中文意思是浪费NO VALUE ADDED 没有价值增加,What is MudaMUDA,What is MUDA,Any operation includes Work and Muda任何运作都包含有用功和浪费,Motion移动,No Value Added没有价值增加,Operation before KAIZEN运作改善前,What is MUDA WorkAny,What is MUDA,VSM is intended to take Kaizen activity and to apply NPS skills to eliminate all kinds of MUDA for
6、 increasing the part of work.自主研究会目的是采取改善活动和应用NPS技术去消除各种浪费以增加工作的比重。,Operation after KAIZEN运作改善后,Work工作,Value Added价值增加,What is MUDA WorkVSM,Work Enhance and Work Kaizen,Work Enhance:To add more work load on operation but not reduce MUDA 工作强化：给操作者增加工作量，但不消除浪费Work Kaizen :To remove MUDA so that there
7、have more time for work工作改善：减少浪费从而有更多时间用于工作,续下,Work Enhance and Work KaizenWo,Work Enhance and Work Kaizen,Current situation目前的工作现状(load:20 Kg)负荷量为20公斤,续下,Work Enhance and Work KaizenCu,Work Enhance and Work Kaizen,Work Enhance劳动强化（Load 25Kg)负荷量为25公斤,续下,Work Enhance and Work KaizenWo,Work Enhance an
8、d Work Kaizen,Work Kaizen工作改善(Load 20 Kg)负荷量仍为20公斤,续下,Work Enhance and Work KaizenWo,Seven Kinds of MUDA,INVENTORY 库存,Seven Kinds of MUDAINVENTORY,Seven Kinds of MUDA,OVER-PRODUCTION 过量生产,Seven Kinds of MUDAOVER-PRODUC,Seven Kinds of MUDA,WAITING/MONITORING等待/观察,Seven Kinds of MUDAWAITING/MON,Seven
9、Kinds of MUDA,REJETCTS/REWORKS不合格品/返工,Seven Kinds of MUDAREJETCTS/RE,Seven Kinds of MUDA,TRANSPORTATION运输,Seven Kinds of MUDATRANSPORTAT,Seven Kinds of MUDA,MOTION动作,Seven Kinds of MUDAMOTION,Seven Kinds of MUDA,PROCESSING加工过程,Seven Kinds of MUDAPROCESSING,MUDA of Inventory,This refers to all of the
10、 inventory(materials, Work-In-Process and finished goods) that derives from the process of production and Transportation.这提到的全部库存（原料，在制品和完成品）来源于生产工序工序和运输工序。Inventory is the root of evil库存是罪恶的根源,续下,MUDA of InventoryThis refers t,MUDA of Inventory库存的浪费Results is MUDA of Transportation,storage, allocat
11、ion, security and search运输，仓储，放置，防护和寻找的浪费结果Difficulty for First-In-First-Out product flow使产品先进先出的流动困难Loss in interest and management expense损失利息和管理费用Down Value of the material/product材料/产品的价值下降Increasing space requirement and results in MUDA of investment of expansion of warehouse and plant.增加空间的需求，
12、结果使仓库和工厂的建设投资浪费,MUDA of Inventory,续下,MUDA of InventoryMUDA of Inven,MUDA of Inventory,Inventory results in hiding problems.库存的结果是隐藏了问题Principle:To expose the problem. First is to cut down the level of inventory.原则：要使问题暴露，首先必须降低库存的水平。,续下,MUDA of InventoryInventory res,Inventory results in hiding prob
13、lems.库存的结果是隐藏了问题,MUDA of Inventory,Water level Rock = ProblemInve,MUDA of Inventory,Cant see rock = Problem不可见岩石=问题,Cant see rock = Problem可见岩石=问题,Production Fluctuation生产波动,7 MUDAs7种浪费,Set up time时间,EquipmentBreakdown设备故障,MUDA of InventoryCant see roc,MUDA of Overproduction,This refers to produce a
14、nything这指下述任一情况1) earlier than needed time and / or1) 早于需求时间和/或2) In greater volumes than needed （as indicated by Kanban or other indicators) results in excess inventory2) 数量超出需求（通过看板或其他指示器来显示）造成超量库存,Because EOQ, the overproduction qty wait for selling in the future. 因为经济批量，生产过剩的数量等待在将来出售,Can it be
15、sold in the future可在将来出售,This is the needed right qty.这是需要的正确数量,续下,MUDA of OverproductionThis ref,MUDA of Overproduction,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生产观念是即时生产。JIT指只在正确的时间提供正确数量的正确品种的产品Thi
16、s enhances efficiency and enables quick response to market change.这样提高了效率和能够快速响应市场的变化,续下,MUDA of Overproductiontherefor,MUDA of Overproduction,Among the different kinds of MUDA, MUDA of overproduction is the most serious.在不同种类的浪费中，过量生产的浪费是最严重的This MUDA often results in:这种浪费常常引起：1) MUDA of waiting an
17、d MUDA of motion 等待和动作的浪费2) MUDA of processing and MUDA of transportation 加工和运输的浪费3) MUDA of earlier using materials and man cost 提前使用材料和人工成本的浪费.4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延长产品生产周期. 5) Increasing space requirement for WIP and then enlarge the transportati
18、on distance between work station 使WIP空间需求增加和扩大两个工序间的运输距离6) Difficulty for First-In-First-Out product flow 先进先出产品流动困难,MUDA of OverproductionAmong th,MUDA of Waiting/Monitoring,This refers to a situation where a worker who has been working according to a standardized work sequence finds himself unable
19、 to proceed to the next job.这指的是一个工人按照一个标准化工作顺序发现自己无法继续进行下一步工作的情况。,续下,MUDA of Waiting/MonitoringThis,Traditional wrong concept: Machine waiting is no good传统的错误观念：机器等待是不好的NPS new concept:Another kind of waiting MUDANPS新观念：等待是另一种浪费 Operator monitor machine running 操作者监控机器运转 Muda of watching 浪费的观察,MUDA
20、 of Waiting/Mornitoring,Traditional wrong concept: Mac,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 materials.这指的是产品有缺陷必须进行修理或丢弃所产生的浪费。这种浪费导致人工，机器和材料的损失。,续下,MUDA of Rejects/ReworksThis re,MUD
21、A 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 “just-in-time”production smoothly - such as temporary
22、unloading, load transfer, removal of small quantities, and movement from one spot to another.运输本身是一种浪费，它不能给产品增加任何价值：每个个体的运输越多，最终产品成本越大。这术语起源于运输超出最小必要以保持“即时生产”生产平稳-比如暂时卸货，负荷转移，小量的移动和从一处搬至另一处。,续下,MUDA of TransportationTranspor,To use conveyor to eliminate manpower for Transportation is not a Kaizen ,b
23、ecause Transportation is still exist. It cause another kind of MUDA-”MUDA of Capital” 利用机械来减少运输的人力资源不是一种改善，因为运输还是存在。它导致另一种浪费-“资金的浪费”the best way is to eliminate Transportation根本办法是减少运输,MUDA of Transportation,To use conveyor to eliminate m,MUDA of Motion,MUDA of Motion is any human movement in produc
24、tion that adds no value to the product.动作的浪费是人在生产中移动却没有给产品增加价值.,MUDA of MotionMUDA of Motion i,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 p
25、rocessing一些没有给产品增加价值的工作或加工和产品预加工，或预留给工序精度或质量的余量就是所谈到的加工浪费,MUDA of ProcessingAny work or,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
26、 sales and market demand.表面效率指增加产品的输出而不改变操作者的数量。它仅仅是一个简单的数值增加解决产品需求，它基于销售和市场需求时.,续下,Man EfficiencyApparent Efficie,Man Efficiency,True Efficiency:精确效率 True Efficiency means producing the necessary number of parts or product that can be sold while utilizing the minimum operators and equipment as poss
27、ible. It is contrasted with producing as much as possible with available operators and equipment.精确效率意指利用最少的工人和设备来生产必要的、能够被售出的零件或产品数量成为可能。与使用可用工人和设备来生产更多的做法形成对照。In essence, it is a cost reduction concept在本质上，它是一个成本降低观念。,Man EfficiencyTrue Efficiency:,Man Efficiency,Current Efficiency: Labor Producti
28、vity:目前的效率 劳动生产率1,000 pcs/ day /10 operators 100 pcs / day / operator1000只/天/10操作工 100只/天/操作工,Market Demand:1000 pcs/day市场需求：1000 只/天,续下,Man EfficiencyCurrent Efficien,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：,Overpr
29、oduction 250 pcs / day than market demand比市场需求超产250只/天,Man Efficiency,Were up to 1,250 pcs / day/ 10 op.我们10个人每天可产出1250只。,But, I want 1,000 pcs /day only. Dont need the extra 250 pcs.但是，我每天只需要1000只。不需要额外的250只。,续下,Apparent Efficiency:1,250 pcs/,Man Efficiency,True Efficiency:精确效率,1,000 pcs/day/8 oper
30、ators 125 pcs / day / operator (+25%)1000个/天/ 8 操作工 125只/天/操作工,Reason:原因：,No overproduction, eventually labor productivity is up 25%没有超产，最终的劳动生产率提高25,Were improve to 1,000 pcs / day/ 8 op.我们改进为8个人每天产出1000只。,Good! No overproduction thats really we want.好！没有超量生产，这正是我们需要的。,Man EfficiencyTrue Efficiency
31、:,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 determined by market demand.运转比率说明设备实际达到的生产水平。它是在正常工作时间中全部实际生产能力的百分比，它被市场需求所决定。,Rate of Operation运转比率,Equip
32、ment EfficiencyRate of op,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.一台设备运转维护时间空闲是安排于设备开动时的一个比值。它是取决于设备的可靠性和它的维护。the ideal condition is to achiev
33、e 100 percent Rate of availability during the time equipment is switched on to fulfill a production order.理想的情况是在设备完成产品定单的开动期间，达到百分之百的可用率。,Rate of Availability可用比率,续下,Equipment EfficiencyThe time t,Equipment Efficiency,Equipment theoretical cycle time =30 second / pcs设备理论周期=30 秒/只max. capacity for 8
34、 hours shift / day每天8小时班最大生产量8 hrs X 3600 sec / hr（8小时X3600秒/小时） 30 sec/ pcs（30秒/只） = 960 pcs / shift,（960只/班）market demand = 800 pcs / day市场需求=800只/天rate of operation market demand（市场需求）（运转率） max. capacity / day（每天最大生产量） 800 960 = 83.33%,X100%,=,X100%,=,续下,Equipment EfficiencyEquipment,Equipment Ef
35、ficiency,Equipment theoretical cycle time =30 second / pcs设备理论周期=30 秒/只actual cycle time = 40 sec / pcs, 实际周期时间 = 40 秒/只market demand = 800 pcs / day 市场需求 = 800 只 / 天Rate of Availability （可用率） theoretical time to produce Market demand actual time to produce Market demand 满足市场需求的理论时间 满足市场需求的实际时间 30 s
36、ec/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小时实际输出 8小时理论输出 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%,X 100%,X 100%,X 100%,X 100%,X 100%,续下,Equipmen
37、t EfficiencyEquipment,Equipment Efficiency,Expensive like this Rate of Operation will not be 100%昂贵的运转率将不会是100%,Rate of Operation运转率planned time/day 24 hr./day计划时间/天24小时/天,X100%X100%,=,续下,Equipment EfficiencyExpensive,Equipment Efficiency,Either the expensive or the cheap one,Rate of Availability Sh
38、all be 100%无任是昂贵还是便宜的,它们的可动率都是100%。,Rate of Availability运转率Availability Utilization time/day Planned time / day可利用的时间/天计划时间/天,X100%X100%,=,Equipment EfficiencyEither the,Individual Efficiency v.s. Overall Efficiency个体效率和整体效率,Individual Efficiency:个体效率 Individual Efficiency refers to the effort to bo
39、ost efficiency at a certain line, process or piece of equipment completely separate from the Overall efficiency (include earlier and later processes)个体效率指在一确定线，工序或设备的部件努力推进效率从整体效率完全脱离。（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 prod
40、ucts, or production may become uneven.如果个体效率是被提升很高，一些工序可能生产出多于必需的产品数量，或者生产变的不均衡。,Individual Efficiency v.s. Ove,I cant我不能,Individual Efficiency v.s. Overall Efficiency个体效率和整体效率,Hurry up!我要走快,No tempo, No progress!不合拍，不前景,I cantIndividual Efficiency v,Individual Efficiency v.s. Overall Efficiency个体效率
41、和整体效率,One, two!One, two!一、二；一、二,I need to match everybody.!我应该配合大家,Same tempo and win!合拍，会稳赢,Individual Efficiency v.s. Ove,Individual Efficiency,Market demand: 100pcs /day市场需求：100只/天,Individual Efficiency个体效率,Overall efficiency整体效率,Symptom征兆,90 pcs / hr100 pcs / hr100 pcs / hr,1.under market demand
42、低于市场需求2.uneven production flow不均衡的生产流动3. Muda of WIP在制品的浪费1.Meet market demand适应市场需求2.uneven production flow不均衡的生产流动3. increase WIP增加在制品1.Meet market demand适应市场需求2.No Muda没有浪费,120 pcs/hr 90 100 90,130 pcs/hr 100 110 100,100 pcs/hr 100 100 100,Individual EfficiencyMarket de,发现浪费的方法,处于现场不预设立场固定观念作祟用自己
43、的眼睛看不只凭他人的话来判断 要持续不断不只当时,要经常观察,发现浪费的方法 处于现场,发现浪费的方法,1.作业者的观察 消除浪费后,为了付与附加价值,不把人集合起来很难提高改善的实质效果，另外把人集合起来对于弹性地对应生产变动也相当重要。观察作业者的要点1)配置有无离岛?2)整体的动作是否有无用的步行?3)个别的动作是否有双手空闲的情形?思考能否把人集合起来,发现浪费的方法 1.作业者的观察,发现浪费的方法,2.物料的观察 必须观察物料的流程是否顺畅。即是,缩短前置时间是相当重要的,一旦拿到料件即作业不可间断,以追求作业连贯性之提升。观察物料的要点1)量有无半成品,成品的库存?另件的量是否适
44、当?2)配置另件的料位是否决定?3)动作搬运、包装、频率是否适当?一旦拿到料件即不间断提升连贯性,发现浪费的方法2.物料的观察,发现浪费的方法,3.设备的观察是否能轻松地使设备运转?是否以作业者的活动为中心考虑机械的配置?以此观点来观察是相当重要的。观察设备的要点模具的大小使之成为易于运转的设备是否为多能机改善费用变大是否为专用机设计小型专用线仔细观察设备如何被使用,发现浪费的方法3.设备的观察,发现浪费的方法,4.时间的考量依生产计划所决定的TACT TIME来生产是很重要的。更进一步借着换模时间的缩短、故障的减少、不良的降低等，使生产TACT TIME更接近所要求的TACT TIME。时间
45、考量的要点TACT TIME配合周期时间日夜班平衡依平准化生产作业时间确实是现在所需要的数量以需求量决定时间基准,发现浪费的方法4.时间的考量,发现浪费的方法,5.综合的观察 找寻要点人 减少一个人看看 物料 施加压力 单件流看看 设备 减少库存看看,发现浪费的方法5.综合的观察,容易发现浪费的方法,容易发现浪费的方法 整理、整顿 一人做完 一处作业,容易发现浪费的方法,容易发现浪费的方法,1.整理、整顿 整理、整顿是发现问题的道具,另外也能防止问题再发,防止不断的改善。 1)整理:区分有用品及不用品,只留下有用品(不放置作业需要外的物品)目视管理红牌等,自己来做是很重要的。2)整顿:有用品放
46、置在固定处 目视管理看板 不放置在固定处以外场所。,容易发现浪费的方法1.整理、整顿,容易发现浪费的方法,2.一人做完藉由实施单件流生产,使问题点显现化 1)人员的集合:由一个人做完,使隐藏的问题显现化。 2)以TACK TIME制造:配合TACK TIME生产看看找出问题。,容易发现浪费的方法2.一人做完,容易发现浪费的方法,3.一处作业 在LAYOUT上画出动线找出问题点1)动线之描绘:绘出搬运及步行的路线便能看出浪费 2)将周期性搬运与非周期性搬运分离:SNP若不同便无法同步供给。,容易发现浪费的方法3.一处作业,树立质量法制观念、提高全员质量意识。22.12.2922.12.29Thu
47、rsday, December 29, 2022人生得意须尽欢，莫使金樽空对月。04:40:4304:40:4304:4012/29/2022 4:40:43 AM安全象只弓，不拉它就松，要想保安全，常把弓弦绷。22.12.2904:40:4304:40Dec-2229-Dec-22加强交通建设管理，确保工程建设质量。04:40:4304:40:4304:40Thursday, December 29, 2022安全在于心细，事故出在麻痹。22.12.2922.12.2904:40:4304:40:43December 29, 2022踏实肯干，努力奋斗。2022年12月29日上午4时40分2
48、2.12.2922.12.29追求至善凭技术开拓市场，凭管理增创效益，凭服务树立形象。2022年12月29日星期四上午4时40分43秒04:40:4322.12.29按章操作莫乱改，合理建议提出来。2022年12月上午4时40分22.12.2904:40December 29, 2022作业标准记得牢，驾轻就熟除烦恼。2022年12月29日星期四4时40分43秒04:40:4329 December 2022好的事情马上就会到来，一切都是最好的安排。上午4时40分43秒上午4时40分04:40:4322.12.29一马当先，全员举绩，梅开二度，业绩保底。22.12.2922.12.2904:4004:40:4304:40:43Dec-22牢记安全之责，善谋安全之策，力务安全之实。2022年12月29日星期四4时40分43秒Thursday, December 29, 2022创新突破稳定品质，落实管理提高效率。22.12.292022年12月29日星期四4时40分43秒22.12.29,谢谢大家！,树立质量法制观念、提高全员质量意识。9月-229月-22Sa,
