【正文】 ngs:要求制造業(yè)做非增值的事情： Controlled stockroom控制倉(cāng)庫(kù) Inventory Transactions存貨處理 Discrete Shop orders不連續(xù)的商店定單 Labor Time Tickets 13 Traditional Accounting Systems傳統(tǒng)的會(huì)計(jì)體系 As painful as these controls were, the accounting profession attempted to use the output from these systems to measure the performance of the manufacturing 些控制一樣困難，它們?cè)噲D采用這些體系的產(chǎn)量來(lái)測(cè)量制造團(tuán)隊(duì)的業(yè)績(jī)。 23 Traditional Capital Justification傳統(tǒng)的資本調(diào)整 ? Traditional Capital budgeting methods:傳統(tǒng)的資本預(yù)算方式： capital project should achieve a targeted payback資本計(jì)劃應(yīng)該達(dá)到目標(biāo)回報(bào) ? By viewing capital projects as ?investments? we ignore other critical factors:如果將資本計(jì)劃視作“投資”，我們忽視了其他關(guān)鍵因素： impact on customer service影響客戶服務(wù) mixed model production混合模型生產(chǎn) ? Focusing on payback encourages overpurchasing of machine capacity speed. 專(zhuān)注于回報(bào)將鼓勵(lì)購(gòu)買(mǎi)過(guò)多的機(jī)器產(chǎn)量和速度 24 HOW JIT IMPACTS THE MANAGEMENT ACCOUNTING SYSTEM JIT如何影響管理會(huì)計(jì)體系 25 Impact of Just In Time on Overhead Costing Structure JIT對(duì)管理費(fèi)用結(jié)構(gòu)的影響 ? Organization refocuses its attention to the shop floor組織重新將注意力集中于車(chē)間 ? Functional/ centralized groups are redeployed directly to JIT cells/ Teams功能的 /中央的團(tuán)隊(duì)被直接重新部署到 JIT單元 /小組 ? Examples include:舉例包括： ? Purchasing采購(gòu) ? Production control生產(chǎn)控制 ? Manufacturing engineering制造工程 ? Industrial engineering工業(yè)工程 ? Quality control質(zhì)量控制 ? Tool design工具設(shè)計(jì) ? Cost Accounting成本會(huì)計(jì) 26 JIT refocuses attention to the factory floor JIT將注意力重新集中于工廠車(chē)間 Shop floor車(chē)間 President董事長(zhǎng) 27 Impact of Just In Time on Overhead Costing Structure (Con’t) JIT對(duì)管理費(fèi)用結(jié)構(gòu)的影響（續(xù)） ? JIT Teams take on the form of a Factory within a factory JIT小組采用廠中廠的形式 ? Redeployment provides:重新部署能夠： ? Greater focus on issues/ opportunities 更集中于問(wèn)題 /機(jī)會(huì) ? Opportunity to control one?s destiny有機(jī)會(huì)控制命運(yùn) ? Enhanced level of control over a wider span of operations 增強(qiáng)控制更廣范圍的操作 ? Greater sense of ownership 更具主人翁精神 ? Problem detection and resolution is immediate問(wèn)題察覺(jué)和決定迅速 28 Impact of Just In Time on Overhead Costing Structure (Con’t) JIT對(duì)管理費(fèi)用結(jié)構(gòu)的影響（續(xù)） Accounting Implications:涉及的會(huì)計(jì)： ? Overhead costs are now associated with a JIT cell管理費(fèi)用與 JIT單元相關(guān)聯(lián) ? Arbitrary allocations of overhead costs is no longer required不再需要隨機(jī)分配管理費(fèi)用 ? More accurate costs: Overhead costs can be better traced to particular products 更加精確的成本：管理費(fèi)用能夠追蹤到特定的產(chǎn)品 29 Product Costing 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(huì)計(jì)體系中的一個(gè)成本管理部門(mén)。 2023年 3月 下午 9時(shí) 49分 :49March 31, 2023 ? 1行動(dòng)出成果，工作出財(cái)富。 21:49:2421:49:2421:49Friday, March 31, 2023 ? 1知人者智，自知者明。 21:49:2421:49:2421:493/31/2023 9:49:24 PM ? 1越是沒(méi)有本領(lǐng)的就越加自命不凡。 2023年 3月 31日星期五 下午 9時(shí) 49分 24秒 21:49: ? 1比不了得就不比，得不到的就不要。 Labor as a % of total cost is usually below 20%勞動(dòng)占總成本的百分比一般低于 20% ? Labor problems will be detected visually in a JIT environment在 JIT環(huán)境下，勞動(dòng)問(wèn)題將被真實(shí)地察覺(jué)。 14 Standard Costs標(biāo)準(zhǔn)成本 Standard Costs are estimates of what you ?think? a product will cost to 本是你“認(rèn)為”某個(gè)產(chǎn)品的制造成本的估價(jià)。 As more cells are added, so are cost ，成本管理部門(mén)也在增加。 2023年 3月 31日星期五 9時(shí) 49分 24秒 21:49:2431 March 2023 ? 1做前，能夠環(huán)視四周；做時(shí)，你只能或者最好沿著以腳為起點(diǎn)的射線向前。勝人者有力，自勝者強(qiáng)。 , March 31, 2023 ? 閱讀一切好書(shū)如同和過(guò)去最杰出的人談話。 :49:2421:49:24March 31, 2023 ? 1他鄉(xiāng)生白發(fā)，舊國(guó)見(jiàn)青山。