JIT培训课程课件.ppt

* Impact of Just In Time on Overhead Costing Structure JIT对管理费用结构的影响 Organization refocuses its attention to the shop floor组织重新将注意力集中于车间 Functional/ centralized groups are redeployed directly to JIT cells/ Teams功能的/中央的团队被直接重新部署到JIT单元/小组 Examples include:举例包括： Purchasing采购 Production control生产控制 Manufacturing engineering制造工程 Industrial engineering工业工程 Quality control质量控制 Tool design工具设计 Cost Accounting成本会计 * JIT refocuses attention to the factory floor JIT将注意力重新集中于工厂车间 Shop floor车间 President董事长 * Impact of Just In Time on Overhead Costing Structure (Con’t) JIT对管理费用结构的影响（续） JIT Teams take on the form of a Factory within a factory JIT小组采用厂中厂的形式 Redeployment provides:重新部署能够： Greater focus on issues/ opportunities 更集中于问题/机会 Opportunity to control one’s destiny有机会控制命运 Enhanced level of control over a wider span of operations 增强控制更广范围的操作 Greater sense of ownership 更具主人翁精神 Problem detection and resolution is immediate问题察觉和决定迅速 * Impact of Just In Time on Overhead Costing Structure (Con’t) JIT对管理费用结构的影响（续） Accounting Implications:涉及的会计： Overhead costs are now associated with a JIT cell管理费用与JIT单元相关联 Arbitrary allocations of overhead costs is no longer required不再需要随机分配管理费用 More accurate costs: Overhead costs can be better traced to particular products 更加精确的成本：管理费用能够追踪到特定的产品 * Product Costing in a JIT Environment 在JIT环境下的产品成本计算 For cost collection purposes:用于成本收集目的： Each JIT cell is set up as a cost department in the accounting system.每个JIT单元都作为会计体系中的一个成本管理部门。 As more cells are added, so are cost departments.当增加更多的单元时，成本管理部门也在增加。 Each JIT cell prepares ‘Bottom-Up” budgets每个JIT单元准备“倒置式”预算 * Product Costing in a JIT Environment (Con’t)在JIT环境下的产品成本计算（续） For product costing purposes, overhead is classified into two cost pools:为了进行产品成本计算，管理费用被分成两种成本： Cell costs: 单元成本 Those costs that can be reasonably traced directly to a cell. Included in this pool are:那些可以被合理地追溯至单元的成本。包括： Cell Management salaries单元管理薪水 Labor costs劳动力成本 Tooling加工 Machine Depreciation机器折旧 Supplie