成本構(gòu)成與簡(jiǎn)要分析

COST本錢本錢概念1.什么是本錢？獲得財(cái)務(wù)或勞務(wù)、并可以用所付價(jià)錢〔或必需與未來支付款項(xiàng)〕加以衡量的代價(jià)，稱為本錢。2.什么是制造本錢？制造本錢，也稱消費(fèi)本錢，是指原資料經(jīng)消費(fèi)程序而成為制廢品時(shí)所發(fā)生的一切本錢，包括直接資料、直接人工和制造費(fèi)用。本錢的構(gòu)成

<銷售價(jià)格構(gòu)成表>經(jīng)銷商費(fèi)用銷售價(jià)格本公司利益半成品價(jià)格銷售費(fèi)用一般管理費(fèi)總成本材料費(fèi)零件購(gòu)買費(fèi)用直接材料費(fèi)制造成本加工費(fèi)間接材料費(fèi)間接經(jīng)費(fèi)勞務(wù)費(fèi)本錢價(jià)錢MUDA浪費(fèi)Sale,CostandProfit

售價(jià)，本錢和利潤(rùn)(1)Costoriented以本錢為導(dǎo)向Cost+Profit=Sale本錢+利潤(rùn)=售價(jià)Demand>Supply需求大于供應(yīng)MakerMarket賣方市場(chǎng)Saleoriented以售價(jià)為導(dǎo)向Sale-Cost=Profit售價(jià)-本錢=利潤(rùn)Demand<Supply需求小于供應(yīng)BuyerMarket買方市場(chǎng)TraditionalConcept傳統(tǒng)觀念Sale,CostandProfit

售價(jià)，本錢和利潤(rùn)(2)Profitoriented以利潤(rùn)為導(dǎo)向Sale-Profit=CostDemand≠Supply售價(jià)-利潤(rùn)=本錢需求不等于供應(yīng)Two-WinMarket雙贏市場(chǎng)NewConcept新觀念I(lǐng)nnewconcept,Costmean“Targetcost〞在新觀念中，本錢意思是“目的本錢〞CostStructureThemainpurposetorunbusinessistoMakeProfit進(jìn)展商業(yè)活動(dòng)的主要目的是發(fā)明利潤(rùn)$要現(xiàn)金CostStructure

本錢的構(gòu)成(InfluencedbyMarket)受市場(chǎng)的影響InfluencedbyMarket受市場(chǎng)的影響MaterialCost資料本錢MaterialPrice資料價(jià)錢SalePrice銷售價(jià)錢Loss損失SmallProfit微利BigProfit較大的利潤(rùn)(Uncontrollable)不可控制Man,machine,andManagementCost(controllable)人工,機(jī)器和管理本錢(可控制部分)CostStructure

本錢的構(gòu)成Toachievetargetcost,weshalladdresstoman,machineandmanagementcostreductionwhicharecontrollableforbusinessmanagement.I.e.weshalleliminatetheMudaofman,machineandmanagementcost.為了到達(dá)目的本錢，我們將關(guān)注那些在商業(yè)管理上可控制的人，機(jī)器和管理本錢的降低。也就是我們要消除人，機(jī)器和管理本錢上的浪費(fèi)(MUDA)!WhatisMudaMUDA是日文的英語發(fā)音中文意思是浪費(fèi)NOVALUEADDED沒有價(jià)值添加WhatisMUDAMUDA浪費(fèi)Work任務(wù)Unavoidable不可防止Avoidable可防止AnyoperationincludesWorkandMuda任何運(yùn)作都包含有用功和浪費(fèi)Motion挪動(dòng)NoValueAdded沒有價(jià)值添加OperationbeforeKAIZEN運(yùn)作改善前WhatisMUDAMUDAWorkUnavoidable

AvoidableVSMisintendedtotakeKaizenactivityandtoapplyNPSskillstoeliminateallkindsofMUDAforincreasingthepartofwork.自主研討會(huì)目的是采取改善活動(dòng)和運(yùn)用NPS技術(shù)去消除各種浪費(fèi)以添加任務(wù)的比重。OperationafterKAIZEN運(yùn)作改善后Work任務(wù)ValueAdded價(jià)值添加WorkEnhanceandWorkKaizenWorkEnhance:ToaddmoreworkloadonoperationbutnotreduceMUDA任務(wù)強(qiáng)化：給操作者添加任務(wù)量，但不消除浪費(fèi)WorkKaizen:ToremoveMUDAsothattherehavemoretimeforwork任務(wù)改善：減少浪費(fèi)從而有更多時(shí)間用于任務(wù)續(xù)下WorkEnhanceandWorkKaizenCurrentsituation目前的任務(wù)現(xiàn)狀(load:20Kg)負(fù)荷量為20公斤Work任務(wù)10KgMUDA浪費(fèi)10Kg續(xù)下WorkEnhanceandWorkKaizenWorkEnhance勞動(dòng)強(qiáng)化〔Load25Kg)負(fù)荷量為25公斤Work任務(wù)10KgMUDA浪費(fèi)10KgWork任務(wù)2.5KgWork任務(wù)2.5Kg續(xù)下WorkEnhanceandWorkKaizenWorkKaizen任務(wù)改善(Load20Kg)負(fù)荷量仍為20公斤Work任務(wù)10KgWork任務(wù)5KgMUDA浪費(fèi)5Kg續(xù)下SevenKindsofMUDAINVENTORY庫(kù)存Waterlevel程度面=Inventory庫(kù)存Rock=Problem巖石=問題SevenKindsofMUDAOVER-PRODUCTION過量消費(fèi)SevenKindsofMUDAWAITING/MONITORING等待/察看SevenKindsofMUDAREJETCTS/REWORKS不合格品/返工SevenKindsofMUDATRANSPORTATION運(yùn)輸SevenKindsofMUDAMOTION動(dòng)作SevenKindsofMUDAPROCESSING加工過程MUDAofInventoryThisreferstoalloftheinventory(materials,Work-In-Processandfinishedgoods)thatderivesfromtheprocessofproductionandTransportation.這提到的全部庫(kù)存〔原料，在制品和完廢品〕來源于消費(fèi)工序工序和運(yùn)輸工序。Inventoryistherootofevil庫(kù)存是罪惡的根源續(xù)下MUDAofInventory庫(kù)存的浪費(fèi)ResultsisMUDAofTransportation,storage,allocation,securityandsearch運(yùn)輸，倉(cāng)儲(chǔ)，放置，防護(hù)和尋覓的浪費(fèi)結(jié)果DifficultyforFirst-In-First-Outproductflow使產(chǎn)品先進(jìn)先出的流動(dòng)困難Lossininterestandmanagementexpense損失利息和管理費(fèi)用DownValueofthematerial/product資料/產(chǎn)品的價(jià)值下降IncreasingspacerequirementandresultsinMUDAofinvestmentofexpansionofwarehouseandplant.添加空間的需求，結(jié)果使倉(cāng)庫(kù)和工廠的建立投資浪費(fèi)MUDAofInventory續(xù)下MUDAofInventoryInventoryresultsinhidingproblems.庫(kù)存的結(jié)果是隱藏了問題Principle:Toexposetheproblem.Firstistocutdownthelevelofinventory.原那么：要使問題暴露，首先必需降低庫(kù)存的程度。續(xù)下Waterlevel程度面=Inventory庫(kù)存Rock=Problem巖石=問題Inventoryresultsinhidingproblems.庫(kù)存的結(jié)果是隱藏了問題MUDAofInventoryMUDAofInventoryCan’tseerock=Problem不可見巖石=問題Cantseerock=Problem可見巖石=問題ProductionFluctuation消費(fèi)動(dòng)搖7MUDAs7種浪費(fèi)Setuptime時(shí)間EquipmentBreakdown設(shè)備缺點(diǎn)MUDAofOverproductionThisreferstoproduceanything這指下述任一情況1)earlierthanneededtimeand/or1)早于需求時(shí)間和/或2)Ingreatervolumesthanneeded〔asindicatedbyKanbanorotherindicators)resultsinexcessinventory2)數(shù)量超出需求〔經(jīng)過看板或其他指示器來顯示〕呵斥超量庫(kù)存

BecauseEOQ,theoverproductionqtywaitforsellinginthefuture.由于經(jīng)濟(jì)批量，消費(fèi)過剩的數(shù)量等待在未來出賣Canitbesoldinthefuture可在未來出賣Thisistheneededrightqty.這是需求的正確數(shù)量續(xù)下MUDAofOverproductiontherefore,theNPSproductionconceptisJust-In-Time.JITreferstoonlyattherighttimetoproducerightqualityfortherighttype因此，NPS消費(fèi)觀念是即時(shí)消費(fèi)。JIT指只在正確的時(shí)間提供正確數(shù)量的正確種類的產(chǎn)品Thisenhancesefficiencyandenablesquickresponsetomarketchange.這樣提高了效率和可以快速呼應(yīng)市場(chǎng)的變化續(xù)下MUDAofOverproductionAmongthedifferentkindsofMUDA,MUDAofoverproductionisthemostserious.在不同種類的浪費(fèi)中，過量消費(fèi)的浪費(fèi)是最嚴(yán)重的ThisMUDAoftenresultsin:這種浪費(fèi)經(jīng)常引起：1)MUDAofwaitingandMUDAofmotion等待和動(dòng)作的浪費(fèi)2)MUDAofprocessingandMUDAoftransportation加工和運(yùn)輸?shù)睦速M(fèi)3)MUDAofearlierusingmaterialsandmancost提早運(yùn)用資料和人工本錢的浪費(fèi).4)IncreasingWIPandthenextendtheproductionThroughputTime在制品的添加和延伸產(chǎn)品消費(fèi)周期.5)IncreasingspacerequirementforWIPandthenenlargethetransportationdistancebetweenworkstation使WIP空間需求添加和擴(kuò)展兩個(gè)工序間的運(yùn)輸間隔6)DifficultyforFirst-In-First-Outproductflow先進(jìn)先出產(chǎn)品流動(dòng)困難MUDAofWaiting/MonitoringThisreferstoasituationwhereaworkerwhohasbeenworkingaccordingtoastandardizedworksequencefindshimselfunabletoproceedtothenextjob.這指的是一個(gè)工人按照一個(gè)規(guī)范化任務(wù)順序發(fā)現(xiàn)本人無法繼續(xù)進(jìn)展下一步任務(wù)的情況。續(xù)下Traditionalwrongconcept:Machinewaitingisnogood傳統(tǒng)的錯(cuò)誤觀念：機(jī)器等待是不好的NPSnewconcept:AnotherkindofwaitingMUDANPS新觀念：等待是另一種浪費(fèi)Operatormonitormachinerunning操作者監(jiān)控機(jī)器運(yùn)轉(zhuǎn)Mudaofwatching 浪費(fèi)的察看MUDAofWaiting/MornitoringMUDAofRejects/ReworksThisreferstotheMUDAofproducingdefectiveitemswhichmustberepairedordisposed.ThisMUDAcauselossofman,machineandmaterials.這指的是產(chǎn)品有缺陷必需進(jìn)展修繕或丟棄所產(chǎn)生的浪費(fèi)。這種浪費(fèi)導(dǎo)致人工，機(jī)器和資料的損失。續(xù)下MUDAofTransportationTransportationitselfisbasicallyMUDAsinceitdoesn’taddanyvaluetotheproduct:themoreTransportationperunit,themorethefinalproductcost.ThistermreferstoanyTransportationabovetheminimumnecessarytokeep“just-in-time〞productionsmoothly---suchastemporaryunloading,loadtransfer,removalofsmallquantities,andmovementfromonespottoanother.運(yùn)輸本身是一種浪費(fèi)，它不能給產(chǎn)品添加任何價(jià)值：每個(gè)個(gè)體的運(yùn)輸越多，最終產(chǎn)品本錢越大。這術(shù)語來源于運(yùn)輸超出最小必要以堅(jiān)持“即時(shí)消費(fèi)〞消費(fèi)平穩(wěn)--比如暫時(shí)卸貨，負(fù)荷轉(zhuǎn)移，小量的挪動(dòng)和從一處搬至另一處。續(xù)下TouseconveyortoeliminatemanpowerforTransportationisnotaKaizen,becauseTransportationisstillexist.ItcauseanotherkindofMUDA---〞MUDAofCapital〞利用機(jī)械來減少運(yùn)輸?shù)娜肆Y源不是一種改善，由于運(yùn)輸還是存在。它導(dǎo)致另一種浪費(fèi)--“資金的浪費(fèi)〞thebestwayistoeliminateTransportation根本方法是減少運(yùn)輸MUDAofTransportationMUDAofMotionMUDAofMotionisanyhumanmovementinproductionthataddsnovaluetotheproduct.動(dòng)作的浪費(fèi)是人在消費(fèi)中挪動(dòng)卻沒有給產(chǎn)品添加價(jià)值.MUDAofProcessingAnyworkorprocessingthatdoesnotaddvaluetoproductandadvancetheproductionprocess,orcontributetotheprecisionorqualityoftheprocessedunitsisreferredtoasMUDAofprocessing一些沒有給產(chǎn)品添加價(jià)值的任務(wù)或加工和產(chǎn)品預(yù)加工，或預(yù)留給工序精度或質(zhì)量的余量就是所談到的加工浪費(fèi)ManEfficiencyApparentEfficiency:外表效率ApparentEfficiencyreferstoincreasingproductoutputwithnochangeinthenumberofoperators.it’sonlyasimplenumericalincreaseuntiedtoproductionneedasbasedonsalesandmarketdemand.外表效率指添加產(chǎn)品的輸出而不改動(dòng)操作者的數(shù)量。它僅僅是一個(gè)簡(jiǎn)單的數(shù)值添加處理產(chǎn)品需求，它基于銷售和市場(chǎng)需求時(shí).續(xù)下ManEfficiencyTrueEfficiency:準(zhǔn)確效率TrueEfficiencymeansproducingthenecessarynumberofpartsorproductthatcanbesoldwhileutilizingtheminimumoperatorsandequipmentaspossible.Itiscontrastedwithproducingasmuchaspossiblewithavailableoperatorsandequipment.準(zhǔn)確效率意指利用最少的工人和設(shè)備來消費(fèi)必要的、可以被售出的零件或產(chǎn)品數(shù)量成為能夠。與運(yùn)用可用工人和設(shè)備來消費(fèi)更多的做法構(gòu)成對(duì)照。Inessence,itisacostreductionconcept在本質(zhì)上，它是一個(gè)本錢降低觀念。ManEfficiencyCurrentEfficiency:LaborProductivity:目前的效率勞動(dòng)消費(fèi)率1,000pcs/day/10operators100pcs/day/operator1000只/天/10操作工100只/天/操作工MarketDemand:1000pcs/day市場(chǎng)需求：1000只/天續(xù)下ApparentEfficiency:外表效率1,250pcs/day/10operators125pcs/day/operator(+25%)(+25%)1250只/天/10操作工125只/天/操作工Reason:緣由：Overproduction250pcs/daythanmarketdemand比市場(chǎng)需求超產(chǎn)250只/天ManEfficiencyWe’reupto1,250pcs/day/10op.我們10個(gè)人每天可產(chǎn)出1250只。But,Iwant1,000pcs/dayonly.Don’tneedtheextra250pcs.但是，我每天只需求1000只。不需求額外的250只。續(xù)下ManEfficiencyTrueEfficiency:準(zhǔn)確效率1,000pcs/day/8operators125pcs/day/operator(+25%)1000個(gè)/天/8操作工125只/天/操作工Reason:緣由：Nooverproduction,eventuallylaborproductivityisup25%沒有超產(chǎn)，最終的勞動(dòng)消費(fèi)率提高25％We’reimproveto1,000pcs/day/8op.我們改良為8個(gè)人每天產(chǎn)出1000只。Good!Nooverproductionthat’sreallywewant.好！沒有超量消費(fèi)，這正是我們需求的。EquipmentEfficiencyRateofoperationdefinestheactualproductionlevelsbeingachievedbyequipment.Itisthepercentageoftotalactualproductioncapacityduringregularworkhoursasdeterminedbymarketdemand.運(yùn)轉(zhuǎn)比率闡明設(shè)備實(shí)踐到達(dá)的消費(fèi)程度。它是在正常任務(wù)時(shí)間中全部實(shí)踐消費(fèi)才干的百分比，它被市場(chǎng)需求所決議。RateofOperation運(yùn)轉(zhuǎn)比率EquipmentEfficiencyThetimethatanequipmentoperatesmaintenancefreeasapercentageoftimeduringwhichitisswitchedon.Thisisequivalenttoreliabilityofequipmentanditsmaintenance.一臺(tái)設(shè)備運(yùn)轉(zhuǎn)維護(hù)時(shí)間空閑是安排于設(shè)備開動(dòng)時(shí)的一個(gè)比值。它是取決于設(shè)備的可靠性和它的維護(hù)。theidealconditionistoachieve100percentRateofavailabilityduringthetimeequipmentisswitchedontofulfillaproductionorder.理想的情況是在設(shè)備完成產(chǎn)品定單的開動(dòng)期間，到達(dá)百分之百的可用率。RateofAvailability可用比率續(xù)下EquipmentEfficiencyEquipmenttheoreticalcycletime=30second/pcs設(shè)備實(shí)際周期=30秒/只max.capacityfor8hoursshift/day每天8小時(shí)班最大消費(fèi)量 8hrsX3600sec/hr〔8小時(shí)X3600秒/小時(shí)〕 30sec/pcs〔30秒/只〕=960pcs/shift,〔960只/班〕marketdemand=800pcs/day市場(chǎng)需求=800只/天rateofoperationmarketdemand〔市場(chǎng)需求〕〔運(yùn)轉(zhuǎn)率〕max.capacity/day〔每天最大消費(fèi)量〕 800 960 =83.33%X100%=X100%==續(xù)下EquipmentEfficiencyEquipmenttheoreticalcycletime=30second/pcs設(shè)備實(shí)際周期=30秒/只actualcycletime=40sec/pcs,實(shí)踐周期時(shí)間=40秒/只marketdemand=800pcs/day市場(chǎng)需求=800只/天RateofAvailability〔可用率〕theoreticaltimetoproduceMarketdemandactualtimetoproduceMarketdemand滿足市場(chǎng)需求的實(shí)際時(shí)間 滿足市場(chǎng)需求的實(shí)踐時(shí)間30sec/pcsX800pcs÷3600sec/hr40sec/pcsX800pcs÷3600sec/hr6.67hrs8.89hrs actualoutputwithin8hrs theoreticaloutputwithin8hrs 8小時(shí)實(shí)踐輸出8小時(shí)實(shí)際輸出 8hrsX3600sec/hr÷40sec/pcs 8hrsX3600sec/hr÷30sec/pcs 720pcs 960pcs 75%X100%=========X100%X100%X100%X100%X100%X100%X100%續(xù)下EquipmentEfficiencyExpensivelikethisRateofOperationwillnotbe100%昂貴的運(yùn)轉(zhuǎn)率將不會(huì)是100%RateofOperation運(yùn)轉(zhuǎn)率plannedtime/day24hr./day方案時(shí)間/天24小時(shí)/天X100%X100%==續(xù)下EquipmentEfficiencyEithertheexpensiveorthecheapone,RateofAvailabilityShallbe100%無任是昂貴還是廉價(jià)的,它們的可動(dòng)率都是100%。RateofAvailability運(yùn)轉(zhuǎn)率AvailabilityUtilizationtime/dayPlannedtime/day可利用的時(shí)間/天方案時(shí)間/天X100%X100%==IndividualEfficiencyv.s.OverallEfficiency

個(gè)體效率和整體效率IndividualEfficiency:個(gè)體效率IndividualEfficiencyreferstotheefforttoboostefficiencyatacertainline,processorpieceofequipmentcompletelyseparatefromtheOverallefficiency(includeearlierandlaterprocesses)個(gè)體效率指在一確定線，工序或設(shè)備的部件努力推進(jìn)效率從整體效率完全脫離?！舶ㄇ懊婧秃竺婀ば颉砳fIndividualEfficiencyiscarriedtoofar,aprocessmayproducemorethanthenecessaryamountofproducts,orproductionmaybecomeuneven.假設(shè)個(gè)體效率是被提升很高，一些工序能夠消費(fèi)出多于必需的產(chǎn)品數(shù)量，或者消費(fèi)變的不平衡。Ican’t我不能IndividualEfficiencyv.s.OverallEfficiency

個(gè)體效率和整體效率Hurryup!我要走快Notempo,Noprogress!不合拍，不前景IndividualEfficiencyv.s.OverallEfficiency

個(gè)體效率和整體效率One,two!One,two!一、二；一、二Ineedtomatcheverybody.!我應(yīng)該配合大家Sametempoandwin!合拍，會(huì)穩(wěn)贏IndividualEfficiencyMarketdemand:100pcs/day市場(chǎng)需求：100只/天IndividualEfficiency個(gè)體效率Overallefficiency整體效率Symptom征兆90pcs/hr100pcs/hr100pcs/hr1.undermarketdemand低于市場(chǎng)需求2.unevenproductionflow不平衡的消費(fèi)流動(dòng)3.MudaofWIP在制品的浪費(fèi)1.Meetmarketdemand順應(yīng)市場(chǎng)需求2.unevenproductionflow不平衡的消費(fèi)流動(dòng)3.increaseWIP添加在制品1.Meetmarketdemand順應(yīng)市場(chǎng)需求2.NoMuda沒有浪費(fèi)ABCOUTPUTABCOUTPUTABCOUTPUT120pcs/hr9010090130pcs/hr100110100100pc