【正文】 ting in a JIT Environment 在 JIT環(huán)境下的產(chǎn)品成本計(jì)算 For cost collection purposes:用于成本收集目的： Each JIT cell is set up as a cost department in the accounting JIT單元都作為會計(jì)體系中的一個(gè)成本管理部門。 ? Emphasis on absorption variances results in: 強(qiáng)調(diào)吸收變化而導(dǎo)致： high inventory levels高存貨水平 decreased customer service levels客戶服務(wù)水平下降 increased obsolence折舊上升 ? The definition of fixed costs is an area of concern:固定成本的定義涉及到以下領(lǐng)域： many costs are not truly fixed許多成本并不是真正固定的 ?fixed? suggests that improvements are not possible. “固定”暗示著改善是不可能的。Just In Time剛好即時(shí) ? Why do accountants need to understand JIT?為什么會計(jì)需要理解 JIT？ ? JIT is a cultural change JIT是一種文化變遷 ? JIT changes the entire anization JIT改變整個(gè)組織 ? Without understanding JIT, the accountant will never understand why accounting systems must change 如果不理解 JIT， 會計(jì)將永遠(yuǎn)不會理解為什么會計(jì)體系必須改變 ? Accountants resist “throwing away” traditional accounting beliefs they are therefore viewed as impediments to progress in a JIT world 會計(jì)抵抗“丟棄”傳統(tǒng)的會計(jì)信念 他們因此被視為 JIT世界中發(fā)展的障礙物 ? Education is critical培訓(xùn)至關(guān)重要 ? JIT education JIT培訓(xùn) ? Shop floor education (move your desk if necessary!)車間培訓(xùn)（如有必要就移動桌子?。? 1 Just in Time Most Importantly JIT最重要 ? Why do accountants need to understand JIT?為什么會計(jì)需要理解 JIT？ ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !!! 會計(jì)能夠破壞 JIT程序?。?！ 2 What is JIT? 什么是 JIT？ First, let?s describe what JIT is not: 首先，讓我們來描述 JIT并不是： ? Not an inventory reduction program不是存貨減少程序 ? Not a key supplier program不是關(guān)鍵供應(yīng)商程序 ? Not the reconfiguration of a shop into cells不是將車間重新構(gòu)造為單元 3 What is JIT? 什么是 JIT？ JIT is a philosophy that: JIT是一種哲學(xué)體系； ? Exposes and eliminates waste 暴露和消除浪費(fèi) ? Focuses on doing value added activities專注于從事增值活動 ? JIT is made up of many tools JIT由許多工具組成 4 JIT Cell Layout JIT單元布置 Finished成品 A B C RAW原材料 1 2 4 5 7 6 5 Traditional Manufacturing Layout 傳統(tǒng)的生產(chǎn)布置 Raw Material Stores 原材料貯備 Lathes車床 Test測試 Screw Machines螺絲機(jī) Grinding磨削 Assembly組裝 Milling銑削 Packing包裝 Finished Goods成品 6 The Tools of JIT JIT工具 ? POKE YOKE ? WORK CELLS 工作單元 ? MAKE IT UGLY使它難看 ? MUDA 浪費(fèi) ? SMED快速換模 ? KANBAN 看板 ? JUST DO IT 隨心所欲 ? STANDARD WORK標(biāo)準(zhǔn)工作 ? ONE PIECE FLOW 單件流 ? VISUAL CONTROL 視覺控制 ? 5 WHY?S 5個(gè)為什么 ? THE 5 S?s 5S ? TAKT TIME 客戶需求時(shí)間 ? KAIZEN 改善 7 Common Excuses Cause Failure普通的理由造成失敗 JIT is a great concept……… JIT是一個(gè)重大的概念 ……… But it won’t work for us….…但是它對我們沒有作用 …… We’re different………我們是 不同的 ……… 8 Upper Management mitment is critical 上層管理承諾是關(guān)鍵 9 The Problems With Traditional Management Accounting Systems 傳統(tǒng)管理會計(jì)體系的問題 10 Traditional accounting systems will not work in a Just In Time environment 傳統(tǒng)的會計(jì)體系將不能在 JIT環(huán)境中發(fā)揮作用 11 Traditional Accounting Systems傳統(tǒng)的會計(jì)體系 Were designed to service: 設(shè)計(jì)用于服務(wù) : The IRS IRS The SEC SEC Auditors審計(jì)員 Those guys at corporate!那些公司人員 ! 12 Traditional Accounting Systems傳統(tǒng)的會計(jì)體系 Failed to recognize that their most important customer is manufacturing!未能識別他們最重要的客戶是制造業(yè) ! Forced their systems on others將他們的體系專注于其他領(lǐng)域 Accountants ?thought? they had control會計(jì)“以為”他們能夠控制 Required manufacturing to do nonvalue added things:要求制造業(yè)做非增值的事情：