cma考试P1-06.pdf

MODULE 34 TAXES: S6: Operational Efficiency Business Process Performance TRANSACTIONS IN PROPERTY P1 – Financial Planning, Performance and Control Instructor: Helen S6: Operational Efficiency Business process performance Copyright 高才国际教育集团 Copyright 高才国际教育集团 1 S6 Operational Efficiency Business Process Performance A. Just-in-Time Systems B. Materials Requirements Planning and Outsourcing C. Theory of Constraints and Throughput Costing D. Capacity planning E. Value Chain Analysis F. Other Process Improvement Tools S6: Operational Efficiency Business process performance 2 Copyright 高才国际教育集团 A. Just-in-Time Systems S6: Operational Efficiency Business process performance 3 Copyright 高才国际教育集团 A Just-in-Time Systems 1. Introduction a) Just-in-case method “push”  Many companies have traditionally built parts and components for subsequent operations on a preset schedule . ① Such a schedule provides a cushion of inventory so that the next operation will always have parts to work with.  Problems associated with this application ① More money invested in idle assets ② Increase of storage space requirements ③ Higher pilferage and obsolescence risks ④ High inventory levels often mask production problems  Defective parts can be overlooked when plenty of good parts are available.  If only enough parts are made for the subsequent operation, however, any defects will immediately halt production.