阿金森管理会计

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1、Chapter7:MeasuringandManagingProcessPerformanceChapter7MeasuringandManagingProcessPerformanceQUESTIONS7-1Thethroughputcontributionisthedifferencebetweenrevenuesanddirectmaterialsforthequantityofproductsold.Investmentsequalthematerialscostscontainedinrawmaterials,work-in-process,andf

2、inishedgoodsinventories.Operatingcostsareallothercosts,exceptfordirectmaterialscosts,thatareneededtoobtainthroughputcontribution.7-2Inprocesslayouts,allsimilarequipmentandfunctionsaregroupedtogether.Processlayoutstypicallyoccurinorganizationsinwhichproductionisdoneinsmallbatchesofun

3、iqueproducts.Inprocesslayouts,productsaremovedandprocessedfromoneareatoanotheruntiltheproductiscompleted.Incontrast,inproductlayouts,equipmentisorganizedtoaccommodatetheproductionofaspecificproduct.Productlayoutsaremosteffectiveforcompaniesproducinghigh-volumeproducts.Typically,prod

4、uctsmoveandareprocessedalonganassemblyline.7-3Grouptechnology(alsocalledcellularmanufacturing)involvestheorganizationofaplantintoanumberofcells.CellsareoftenU-shaped,whichallowsworkersconvenientaccesstorequiredpartsandgoodvisualcontroloftheworkflow.Withineachcell,machinesthatareneed

5、edtomanufactureagroupofsimilarproductsarearrangedclosetooneanother.Thisorganizationreducesproductioncycletime,whichisthetimefromreceiptofrawmaterialsfromthesuppliertodeliveryofthefinishedgoodtodistributorsandcustomers.7-4Leanmanufacturing,derivedfromtheToyotaProductionSystem,isaphil

6、osophycenteredonproducingthehighestqualityproductwiththelowestlevelofwasteandinefficiency.Thisapproachviewsanyresourcespendingthatdoesnotcreatevaluefortheendcustomertobewasteful,andthereforemustbeeliminated.Valueisdefinedasanyactionorprocessforwhichacustomerwouldbewillingtopay.–271–

7、Chapter7:MeasuringandManagingProcessPerformance7-5“Costofnonconformance”referstothecostanorganizationincurswhenthequalityofproductsorservicesdoesnotconformtoqualitystandards.7-6Waste,reworkandnetcostofscrapareexamplesofinternalfailurecosts.7-7Qualityengineering,qualitytraining,stati

8、sticalprocesscontro