JIT培训课程PPT演示课件

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ABCRAW原材料12345765.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 c