(06)HK BB Financial某外资公司的6西格玛黑带培训资料6.ppt

6Six Sigma Financial Guidelines Financial Guidelines - Purpose Provide Financial Guidance As We Deploy Six Sigma Consistent Approach To Validating The Benefits Of Six Sigma Projects Establish Roles And Responsibilities of Finance in Six Sigma Establish Mechanism For Verifying Project Benefits - Ensure they are Genuine Role of Finance General Help Generate ideas for Project Hopper Help Prioritize Opportunities in Project Hopper For Specific Projects - during DMAIC: Define - help confirm Project Y is appropriate and will result in ‘hard’ savings Measure - help identify data sources Analyze - help Project Leader develop appropriate Financial Measurement and approve Financial Benefits projection $$$ Measurement Guidelines 2 Types of Financial Measurements: IMPACT ON OPERATING INCOME IMPACT ON CASH FLOW Every Project can be measured under either or both of the 2, depending on Project Type Examples of 3 Main Project Types SHOW ME THE MONEY Benefits must be Actual Operating Income Improvement and / or Cash Flow benefit Benefits must be substantial, sustainable and measurable “Soft” benefits will be identified but not counted as results Projects With No Operating Income Or Working Capital Impact “SOFT SAVINGS” Capacity expansion with no additional sales volume or variable cost improvement - Why? No impact to sales or bottom line Redeployment of resources within the Company or Plant - Why? No impact to overall cost and bottom line Deferment of staff hiring and expenditure that might otherwise have taken place (cost avoidance) - Why? No year on year improvement to cost and bottom line 6-Sigma Project Examples Example 1 - Revenue Growth Project Y Improve prototype design cycle time from 72 to 48 hrs and to improve accuracy from 95% to 100% in 2002 Benefits Impact Increasing number of prototypes that can be potentially converted to mass production Contribute to increased Revenue and Operating Income Project Start - Completion June - Dec 2001 Fina