cost managment∶accounting and control 第十六章解答手册

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1、CHAPTER16LEANACCOUNTING,TARGETCOSTING,ANDTHEBALANCEDSCORECARDQUESTIONSFORWRITINGANDDISCUSSION3671.Leanmanufacturingisanapproachdesignedtoeliminatewasteandmaximizecustomervalue.Itischaracterizedbydeliveringtherightproduct,intherightquantity,withtherightquality(zero-defect)atth

2、eexacttimethecustomerneedsitandatthelowestpossiblecost.2.Thefiveprinciplesofleanthinkingare:(1)Preciselyspecifyvaluebyeachparticularproduct;(2)Identifythe"valuestream"foreachproduct;(3)Makevalueflowwithoutinterruption;(4)Letthecustomerpullvaluefromtheproducer;and(5)Pursueperf

3、ection.3.Twotypesofvaluestreamsaretheorderfulfillmentvaluestreamandthenewproductvaluestream.Theorderfulfillmentvaluestreamfocusesonprovidingcurrentproductstocurrentcustomers.Thenewproductvaluestreamfocusesondevelopingnewproductsfornewcustomers.4.Avaluestreammaybecreatedforeve

4、ryproduct;however,itismorecommontogroupproductsthatusecommonprocessesintothesamevaluestream.Onewaytoidentifythevaluestreamsistouseasimpletwo-dimensionalmatrix,wheretheactivities/processesarelistedononedimensionandtheproductsonaseconddimension.5.Thekeyfactorsinbeingabletoprodu

5、celowvolumeproductswithgreatvarietyarelowersetuptimesandcellularmanufacturing.Reducingsetuptimesandusingmanufacturingcellseliminatesconsiderablewaitandmovetimesothatcycletimeisdramaticallyreduced.6.Demand-pullmeansproducingonlytheproductswhenneededandinthequantitiesneeded.Dem

6、and-pullsystemsreduce/eliminateWIPandfinishedgoodsinventories.Inventoriesarethemostsignificantsourceofwasteinamanufacturingfirm.7.Eightsourcesofwasteare:(1)Defectiveproducts;(2)Overproductionofgoodsnotneeded;(3)Inventoriesofgoodsawaitingfurtherprocessingorconsumption;(4)Unnec

7、essaryprocessing;(5)Unnecessarymovementofpeople;(6)Unnecessarytransportofgoods;(7)Waiting;and,(8)Thedesignofgoodsandservicesthatdonotmeettheneedsofthecustomer.8.Afocusedvaluestreamisdedicatedtooneproduct.Itincludesalltheactivitiesandstepsnecessarytoproduce,deliver,andservicet

8、heproductafteritissold.Theresources,people,andequipmenttoaccomplisht