成本構(gòu)成與簡要分析-文庫吧
2025-02-03 16:37 本頁面
【正文】 DA ? WAITING/MONITORING ? 等待 /觀察 Seven Kinds of MUDA ? REJETCTS/REWORKS ? 不合格品 /返工 Seven Kinds of MUDA ? TRANSPORTATION ? 運(yùn)輸 Seven Kinds of MUDA ? MOTION ? 動(dòng)作 Seven Kinds of MUDA ? PROCESSING ? 加工過程 MUDA of Inventory ? This refers to all of the inventory(materials, WorkInProcess and finished goods) that derives from the process of production and Transportation. ? 這提到的全部庫存（原料，在制品和完成品）來源于生產(chǎn)工序工序和運(yùn)輸工序。 ? Inventory is the root of evil ? 庫存是罪惡的根源 續(xù)下 MUDA of Inventory 庫存的浪費(fèi) ? Results is MUDA of Transportation,storage, allocation, security and search ? 運(yùn)輸，倉儲(chǔ)，放置，防護(hù)和尋找的浪費(fèi)結(jié)果 ? Difficulty for FirstInFirstOut product flow ? 使產(chǎn)品先進(jìn)先出的流動(dòng)困難 ? Loss in interest and management expense ? 損失利息和管理費(fèi)用 ? Down Value of the material/product ? 材料 /產(chǎn)品的價(jià)值下降 ? Increasing space requirement and results in MUDA of investment of expansion of warehouse and plant. ? 增加空間的需求，結(jié)果使倉庫和工廠的建設(shè)投資浪費(fèi) MUDA of Inventory 續(xù)下 MUDA of Inventory ? Inventory results in hiding problems. ?庫存的結(jié)果是隱藏了問題 ? Principle:To expose the problem. First is to cut down the level of inventory. ?原則：要使問題暴露，首先必須降低庫存的水平。 續(xù)下 Water level 水平面 = Inventory 庫存 Rock = Problem 巖石 =問題 ?Inventory results in hiding problems. ?庫存的結(jié)果是隱藏了問題 MUDA of Inventory MUDA of Inventory Can’t see rock = Problem 不可見巖石 =問題 Cant see rock = Problem 可見巖石 =問題 Production Fluctuation 生產(chǎn)波動(dòng) 7 MUDAs 7種浪費(fèi) Set up time 時(shí)間 Equipment Breakdown 設(shè)備故障 MUDA of Overproduction ? This refers to produce anything ? 這指下述任一情況 1) earlier than needed time and / or 1) 早于需求時(shí)間和 /或 2) In greater volumes than needed （ as indicated by Kanban or other indicators) results in excess inventory 2) 數(shù)量超出需求（通過看板或其他指示器來顯示）造成超量庫存 Because EOQ, the overproduction qty wait for selling in the future. 因?yàn)榻?jīng)濟(jì)批量，生產(chǎn)過剩的數(shù)量等待在將來出售 Can it be sold in the future 可在將來出售 This is the needed right qty. 這是需要的正確數(shù)量 續(xù)下 MUDA of Overproduction therefore, the NPS production concept is JustInTime. JIT refers to only at the right time to produce right quality for the right type 因此， NPS生產(chǎn)觀念是即時(shí)生產(chǎn)。 JIT指只在正確的時(shí)間提供正確數(shù)量的正確品種的產(chǎn)品 This enhances efficiency and enables quick response to market change. 這樣提高了效率和能夠快速響應(yīng)市場(chǎng)的變化 續(xù)下 MUDA of Overproduction Among the different kinds of MUDA, MUDA of overproduction is the most serious. 在不同種類的浪費(fèi)中，過量生產(chǎn)的浪費(fèi)是最嚴(yán)重的 This MUDA often results in: 這種浪費(fèi)常常引起： 1) MUDA of waiting and MUDA of motion 等待和動(dòng)作的浪費(fèi) 2) MUDA of processing and MUDA of transportation 加工和運(yùn)輸?shù)睦速M(fèi) 3) MUDA of earlier using materials and man cost 提前使用材料和人工成本的浪費(fèi) . 4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延長產(chǎn)品生產(chǎn)周期 . 5) Increasing space requirement for WIP and then enlarge the transportation distance between work station 使 WIP空間需求增加和擴(kuò)大兩個(gè)工序間的運(yùn)輸距離 6) Difficulty for FirstInFirstOut product flow 先進(jìn)先出產(chǎn)品流動(dòng)困難 MUDA of Waiting/Monitoring This refers to a situation where a worker who has been working according to a standardized work sequence finds himself unable to proceed to the next job. 這指的是一個(gè)工人按照一個(gè)標(biāo)準(zhǔn)化工作順序發(fā)現(xiàn)自己無法繼續(xù)進(jìn)行下一步工作的情況。 續(xù)下 Traditional wrong concept: Machine waiting is no
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