JIT培训课程-2课件.ppt

Just In Time刚好即时;Just in Time Most Importantly JIT最重要;What is JIT? 什么是JIT？;What is JIT? 什么是JIT？;JIT Cell Layout JIT单元布置;Traditional Manufacturing Layout 传统的生产布置 ;The Tools of JIT JIT工具;Common Excuses Cause Failure普通的理由造成失败;Upper Management commitment is critical 上层管理承诺是关键;The Problems With Traditional Management Accounting Systems 传统管理会计体系的问题;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;Traditional Accounting Systems传统的会计体系;Traditional Accounting Systems传统的会计体系;Traditional Accounting Systems传统的会计体系;Standard Costs标准成本;The Problems With Using Standard Cost Variance Analysis使用标准成本差异分析的问题;Purchase Price Variance Analysis买价差异分析;Absorption Accounting Variance Analysis成本分摊帐户差异分析;Flexible Budgeting Variance Analysis弹性预算差异分析;Variance Analysis does not Support Kaizen Philosophy差异分析不支持改善原理;When are Standards useful?什么时候标准有用？;Traditional Labor Accounting传统的劳动会计;Traditional Scrap Reporting传统的废料报告单;Traditional Capital Justification传统的资本调整;HOW JIT IMPACTS THE MANAGEMENT ACCOUNTING SYSTEM JIT如何影响管理会计体系 ;Impact of Just In Time on Overhead Costing Structure JIT对管理费用结构的影响;JIT refocuses attention to the factory floor JIT将注意力重新集中于工厂车间;Impact of Just In Time on Overhead Costing Structure (Con’t) JIT对管理费用结构的影响（续）;Impact of Just In Time on Overhead Costing Structure (Con’t) JIT对管理费用结构的影响（续）;Product Costing in a JIT Environment 在JIT环境下的产品成本计算;Product Costing in a JIT Environment (Con’t)在JIT环境下的产品成本计算（续）;Product Costing in a JIT Environment (Con’t)在JIT环境下的产品成本计算（续）;Overhead cost analysis traditional vs. JIT管理费用分析 传统与JIT比较;Product costing example产品成本计算举例Homogeneous units同类单位;Product costing example产品成本计算举例equivalent units相等单位;Product costing example产品成本计算举例Cycle Time周??时间;Non-Financial measures in a JIT environment 在JIT环境下的非金融测量;Things to keep in mind牢记事情;Transition period过渡周期JIT conversion JIT变换;Accounting must ask the following questions会计必须询问以下问题;Accounting must ask the following questions会计必须询问以下问题;RISKS风险