成本构成与简要分析（PPT63页).ppt

COST,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。,成本的构成,成本,价格,MUDA,浪费,Sale,CostandProfit售价，成本和利润(1),Costoriented以成本为导向,Cost+Profit=Sale成本+利润=售价DemandSupply需求大于供应,MakerMarket卖方市场,Saleoriented以售价为导向,Sale-Cost=Profit售价-成本=利润DemandSupply需求小于供应,BuyerMarket买方市场,TraditionalConcept传统观念,Sale,CostandProfit售价，成本和利润(2),Profitoriented以利润为导向,Sale-Profit=CostDemandSupply售价-利润=成本需求不等于供应,Two-WinMarket双赢市场,NewConcept新观念,Innewconcept,Costmean“Targetcost”在新观念中，成本意思是“目标成本”,CostStructure,ThemainpurposetorunbusinessistoMakeProfit进行商业活动的主要目的是创造利润,$要现金,CostStructure成本的构成,CostStructure成本的构成,Toachievetargetcost,weshalladdresstoman,machineandmanagementcostreductionwhicharecontrollableforbusinessmanagement.I.e.weshalleliminatetheMudaofman,machineandmanagementcost.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)!,WhatisMuda,MUDA是日文的英语发音中文意思是浪费NOVALUEADDED没有价值增加,WhatisMUDA,AnyoperationincludesWorkandMuda任何运作都包含有用功和浪费,Motion移动,NoValueAdded没有价值增加,OperationbeforeKAIZEN运作改善前,WhatisMUDA,VSMisintendedtotakeKaizenactivityandtoapplyNPSskillstoeliminateallkindsofMUDAforincreasingthepartofwork.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。,OperationafterKAIZEN运作改善后,Work工作,ValueAdded价值增加,WorkEnhanceandWorkKaizen,WorkEnhance:ToaddmoreworkloadonoperationbutnotreduceMUDA工作强化：给操作者增加工作量，但不消除浪费WorkKaizen:ToremoveMUDAsothattherehavemoretimeforwork工作改善：减少浪费从而有更多时间用于工作,续下,WorkEnhanceandWorkKaizen,Currentsituation目前的工作现状(load:20Kg)负荷量为20公斤,续下,WorkEnhanceandWorkKaizen,WorkEnhance劳动强化（Load25Kg)负荷量为25公斤,续下,WorkEnhanceandWorkKaizen,WorkKaizen工作改善(Load20Kg)负荷量仍为20公斤,续下,SevenKindsofMUDA,INVENTORY库存,SevenKindsofMUDA,OVER-PRODUCTION过量生产,SevenKindsofMUDA,WAITING/MONITORING等待/观察,SevenKindsofMUDA,REJETCTS/REWORKS不合格品/返工,SevenKindsofMUDA,TRANSPORTATION运输,SevenKindsofMUDA,MOTION动作,SevenKindsofMUDA,PROCESSING加工过程,MUDAofInventory,Thisreferstoalloftheinventory(materials,Work-In-Processandfinishedgoods)thatderivesfromtheprocessofproductionandTransportation.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。Inventoryistherootofevil库存是罪恶的根源,续下,MUDAofInventory库存的浪费ResultsisMUDAofTransportation,storage,allocation,securityandsearch运输，仓储，放置，防护和寻找的浪费结果DifficultyforFirst-In-First-Outproductflow使产品先进先出的流动困难Lossininterestandmanagementexpense损失利息和管理费用DownValueofthematerial/product材料/产品的价值下降IncreasingspacerequirementandresultsinMUDAofinvestmentofexpansionofwarehouseandplant.增加空间的需求，结果使仓库和工厂的建设投资浪费,MUDAofInventory,续下,MUDAofInventory,Inventoryresultsinhidingproblems.库存的结果是隐藏了问题Principle:Toexposetheproblem.Firstistocutdownthelevelofinventory.原则：要使问题暴露，首先必须降低库存的水平。,续下,Inventoryresultsinhidingproblems.库存的结果是隐藏了问题,MUDAofInventory,MUDAofInventory,Cantseerock=Problem不可见岩石=问题,Cantseerock=Problem可见岩石=问题,ProductionFluctuation生产波动,7MUDAs7种浪费,Setuptime时间,EquipmentBreakdown设备故障,MUDAofOverproduction,Thisreferstoproduceanything这指下述任一情况1)earlierthanneededtimeand/or1)早于需求时间和/或2)Ingreatervolumesthanneeded（asindicatedbyKanbanorotherindicators)resultsinexcessinventory2)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,BecauseEOQ,theoverproductionqtywaitforsellinginthefuture.因为经济批量，生产过剩的数量等待在将来出售,Canitbesoldinthefuture可在将来出售,Thisistheneededrightqty.这是需要的正确数量,续下,MUDAofOverproduction,therefore,theNPSproductionconceptisJust-In-Time.JITreferstoonlyattherighttimetoproducerightqualityfortherighttype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Thisenhancesefficiencyandenablesquickresponsetomarketchange.这样提高了效率和能够快速响应市场的变化,续下,MUDAofOverproduction,AmongthedifferentkindsofMUDA,MUDAofoverproductionisthemostserious.在不同种类的浪费中，过量生产的浪费是最严重的ThisMUDAoftenresultsin:这种浪费常常引起：1)MUDAofwaitingandMUDAofmotion等待和动作的浪费2)MUDAofprocessingandMUDAoftransportation加工和运输的浪费3)MUDAofearlierusingmaterialsandmancost提前使用材料和人工成本的浪费.4)IncreasingWIPandthenextendtheproductionThroughputTime在制品的增加和延长产品生产周期.5)IncreasingspacerequirementforWIPandthenenlargethetransportationdistancebetweenworkstation使WIP空间需求增加和扩大两个工序间的运输距离6)DifficultyforFirst-In-First-Outproductflow先进先出产品流动困难,MUDAofWaiting/Monitoring,Thisreferstoasituationwhereaworkerwhohasbeenworkingaccordingtoastandardizedworksequencefindshimselfunabletoproceedtothenextjob.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,Traditionalwrongconcept:Machinewaitingisnogood传统的错误观念：机器等待是不好的NPSnewconcept:AnotherkindofwaitingMUDANPS新观念：等待是另一种浪费Operatormonitormachinerunning操作者监控机器运转Mudaofwatching浪费的观察,MUDAofWaiting/Mornitoring,MUDAofRejects/Reworks,ThisreferstotheMUDAofproducingdefectiveitemswhichmustberepairedordisposed.ThisMUDAcauselossofman,machineandmaterials.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,MUDAofTransportation,TransportationitselfisbasicallyMUDAsinceitdoesntaddanyvaluetotheproduct:themoreTransportationperunit,themorethefinalproductcost.ThistermreferstoanyTransportationabovetheminimumnecessarytokeep“just-in-time”productionsmoothly-suchastemporaryunloading,loadtransfer,removalofsmallquantities,andmovementfromonespottoanother.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,TouseconveyortoeliminatemanpowerforTransportationisnotaKaizen,becauseTransportationisstillexist.ItcauseanotherkindofMUDA-”MUDAofCapital”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”thebestwayistoeliminateTransportation根本办法是减少运输,MUDAofTransportation,MUDAofMotion,MUDAofMotionisanyhumanmovementinproductionthataddsnovaluetotheproduct.动作的浪费是人在生产中移动却没有给产品增加价值.,MUDAofProcessing,Anyworkorprocessingthatdoesnotaddvaluetoproductandadvancetheproductionprocess,orcontributetotheprecisionorqualityoftheprocessedunitsisreferredtoasMUDAofprocessing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,ManEfficiency,ApparentEfficiency:表面效率ApparentEfficiencyreferstoincreasingproductoutputwithnochangeinthenumberofoperators.itsonlyasimplenumericalincreaseuntiedtoproductionneedasbasedonsalesandmarketdemand.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,ManEfficiency,TrueEfficiency:精确效率TrueEfficiencymeansproducingthenecessarynumberofpartsorproductthatcanbesoldwhileutilizingtheminimumoperatorsandequipmentaspossible.Itiscontrastedwithproducingasmuchaspossiblewithavailableoperatorsandequipment.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。Inessence,itisacostreductionconcept在本质上，它是一个成本降低观念。,ManEfficiency,CurrentEfficiency:LaborProductivity:目前的效率劳动生产率1,000pcs/day/10operators100pcs/day/operator1000只/天/10操作工100只/天/操作工,MarketDemand:1000pcs/day市场需求：1000只/天,续下,ApparentEfficiency:表面效率,1,250pcs/day/10operators125pcs/day/operator(+25%)(+25%)1250只/天/10操作工125只/天/操作工,Reason:原因：,Overproduction250pcs/daythanmarketdemand比市场需求超产250只/天,ManEfficiency,Wereupto1,250pcs/day/10op.我们10个人每天可产出1250只。,But,Iwant1,000pcs/dayonly.Dontneedtheextra250pcs.但是，我每天只需要1000只。不需要额外的250只。,续下,ManEfficiency,TrueEfficiency:精确效率,1,000pcs/day/8operators125pcs/day/operator(+25%)1000个/天/8操作工125只/天/操作工,Reason:原因：,Nooverproduction,eventuallylaborproductivityisup25%没有超产，最终的劳动生产率提高25,Wereimproveto1,000pcs/day/8op.我们改进为8个人每天产出1000只。,Good!Nooverproductionthatsreallywewant.好！没有超量生产，这正是我们需要的。,EquipmentEfficiency,Rateofoperationdefinestheactualproductionlevelsbeingachievedbyequipment.Itisthepercentageoftotalactualproductioncapacityduringregularworkhoursasdeterminedbymarketdemand.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。,RateofOperation运转比率,EquipmentEfficiency,Thetimethatanequipmentoperatesmaintenancefreeasapercentageoftimeduringwhichitisswitchedon.Thisisequivalenttoreliabilityofequipmentanditsmaintenance.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。theidealconditionistoachieve100percentRateofavailabilityduringthetimeequipmentisswitchedontofulfillaproductionorder.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。,RateofAvailability可用比率,续下,EquipmentEfficiency,Equipmenttheoreticalcycletime=30second/pcs设备理论周期=30秒/只max.capacityfor8hoursshift/day每天8小时班最大生产量8hrsX3600sec/hr（8小时X3600秒/小时）30sec/pcs（30秒/只）=960pcs/shift,（960只/班）marketdemand=800pcs/day市场需求=800只/天rateofoperationmarketdemand（市场需求）（运转率）max.capacity/day（每天最大生产量）800960=83.33%,X100%,=,X100%,=,续下,EquipmentEfficiency,Equipmenttheoreticalcycletime=30second/pcs设备理论周期=30秒/只actualcycletime=40sec/pcs,实际周期时间=40秒/只marketdemand=800pcs/day市场需求=800只/天RateofAvailability（可用率）theoreticaltimetoproduceMarketdemandactualtimetoproduceMarketdemand满足市场需求的理论时间满足市场需求的实际时间30sec/pcsX800pcs3600sec/hr40sec/pcsX800pcs3600sec/hr6.67hrs8.89hrsactualoutputwithin8hrstheoreticaloutputwithin8hrs8小时实际输出8小时理论输出8hrsX3600sec/hr40sec/pcs8hrsX3600sec/hr30sec/pcs720pcs960pcs75%,X100%,=,X100%,X100%,X100%,X100%,X100%,X100%,X100%,续下,EquipmentEfficiency,ExpensivelikethisRateofOperationwillnotbe100%昂贵的运转率将不会是100%,RateofOperation运转率plannedtime/day24hr./day计划时间/天24小时/天,X100%X100%,=,续下,EquipmentEfficiency,Eithertheexpensiveorthecheapone,RateofAvailabilityShallbe100%无任是昂贵还是便宜的,它们的可动率都是100%。,RateofAvailability运转率AvailabilityUtilizationtime/dayPlannedtime/day可利用的时间/天计划时间/天,X100%X100%,=,IndividualEfficiencyv.s.OverallEfficiency个体效率和整体效率,IndividualEfficiency:个体效率IndividualEfficiencyreferstotheefforttoboostefficiencyatacertainline,processorpieceofequipmentcompletelyseparatefromtheOverallefficiency(includeearlierandlaterprocesses)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）ifIndividualEfficiencyiscarriedtoofar,aprocessmayproducemorethanthenecessaryamountofproducts,orproductionmaybecomeuneven.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。,Icant我不能,IndividualEfficiencyv.s.OverallEfficiency个体效率和整体效率,Hurryup!我要走快,Notempo,Noprogress!不合拍，不前景,IndividualEfficiencyv.s.OverallEfficiency个体效率和整体效率,One,two!One,two!一、二；一、二,Ineedtomatcheverybody.!我应该配合大家,Sametempoandwin!合拍，会稳赢,IndividualEfficiency,Marketdemand:100pcs/day市场需求：100只/天,IndividualEfficiency个体效率,Overallefficiency整体效率,Symptom征兆,90pcs/hr100pcs/hr100pcs/hr,1.undermarketdemand低于市场需求2.unevenproductionflow不均衡的生产流动3.MudaofWIP在制品的浪费1.Meetmarketdemand适应市场需求2.unevenproductionflow不均衡的生产流动3.increaseWIP增加在制品1.Meetmarketdemand适应市场需