JIT培训课程-2讲课教案.ppt

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1、JIT培训课程-2WhatisJIT?什么是JIT？First,let’sdescribewhatJITisnot:首先，让我们来描述JIT并不是：Notaninventoryreductionprogram不是存货减少程序Notakeysupplierprogram不是关键供应商程序Notthere-configurationofashopintocells不是将车间重新构造为单元2WhatisJIT?什么是JIT？JITisaphilosophythat:JIT是一种哲学体系；Exposesandeliminate

2、swaste暴露和消除浪费Focusesondoingvalueaddedactivities专注于从事增值活动JITismadeupofmanytoolsJIT由许多工具组成3JITCellLayoutJIT单元布置ToCustomer交给客户Finished成品ABCRAW原材料12345764TraditionalManufacturingLayout传统的生产布置RawMaterialStores原材料贮备Lathes车床Test测试ScrewMachines螺丝机Grinding磨削Assembly组装Mil

3、ling铣削Packing包装FinishedGoods成品5TheToolsofJITJIT工具POKEYOKEWORKCELLS工作单元MAKEITUGLY使它难看MUDA浪費SMED快速換模KANBAN看板JUSTDOIT随心所欲STANDARDWORK标准工作ONEPIECEFLOW单件流VISUALCONTROL视觉控制5WHY’S5个为什么THE5S’s5STAKTTIME客户需求时间KAIZEN改善6CommonExcusesCauseFailure普通的理由造成失败JITisagreatconcept…

4、……JIT是一个重大的概念………Butitwon’tworkforus….…但是它对我们没有作用……We’redifferent………我们是不同的………7UpperManagementcommitmentiscritical上层管理承诺是关键8TheProblemsWithTraditionalManagementAccountingSystems传统管理会计体系的问题9TraditionalaccountingsystemswillnotworkinaJust-In-Timeenvironment传统的会计体系将

5、不能在JIT环境中发挥作用10TraditionalAccountingSystems传统的会计体系Weredesignedtoservice:设计用于服务:External外部的Customers客户TheIRSIRSTheSECSECAuditors审计员Thoseguysatcorporate!那些公司人员!11TraditionalAccountingSystems传统的会计体系Failedtorecognizethattheirmostimportantcustomerismanufacturing!未能识别

6、他们最重要的客户是制造业!Forcedtheirsystemsonothers将他们的体系专注于其他领域Accountants‘thought’theyhadcontrol会计“以为”他们能够控制Requiredmanufacturingtodonon-valueaddedthings:要求制造业做非增值的事情：Controlledstockroom控制仓库InventoryTransactions存货处理DiscreteShoporders不连续的商店定单LaborTimeTicketsetc.劳动时间入场等12Tr

7、aditionalAccountingSystems传统的会计体系Aspainfulasthesecontrolswere,theaccountingprofessionattemptedtousetheoutputfromthesesystemstomeasuretheperformanceofthemanufacturinggroup.会计职业就如同这些控制一样困难，它们试图采用这些体系的产量来测量制造团队的业绩。13StandardCosts标准成本StandardCostsareestimatesofwhaty

8、ou‘think’aproductwillcosttomanufacture.标准成本是你“认为”某个产品的制造成本的估价。Standardsarewrongfromthemomentwhichtheyaredeveloped!标准在它们被发展的时候就是错误的！14TheProblemsWithUsingStandardCostV