【正文】 employee, department or business unit ?External customer – person or entity outside of the pany 62 附加值概念和質(zhì)量 Valueadded Concepts and Quality 價(jià)值鏈分析和質(zhì)量績(jī)效 ?顧客供應(yīng)商價(jià)值鏈 – 圖表 1C31 ?增值 – 將資源轉(zhuǎn)換成產(chǎn)品與服務(wù)的作業(yè)，與外部顧客的要求相一致，非增值作業(yè) Value Chain Analysis and Quality Performance ?Customersupplier value chain – Figure 1C31, page 288 ?Value added – activity that convert resources into products and services consistent with external customer requirements, nonvalueadded activities 63 流程分析 Process Analysis ?流程 – 一個(gè)作業(yè)或一組相互關(guān)聯(lián)的作業(yè) ?流程分析 – 檢查和衡量基本要素，改進(jìn)的需要 ?Process – an activity and a group of interrelated activities ?Process analysis – examine and measure the basic element, need for improvement 64 流程分析 Process Analysis 流程特征 ?效果 – 生產(chǎn)期望的結(jié)果并符合或超越顧客的需求 ?效率 – 用最好的浪費(fèi)、費(fèi)用或周期時(shí)間來(lái)實(shí)現(xiàn)結(jié)果 ?適應(yīng) – 靈活性以及對(duì)變化需求的快速反應(yīng) Process Characteristics ?Effectiveness – produce the desired result and meets or exceed customer’s requirement ?Efficiency – achieves results with minimal waste, expense and/or cycle time ?Adaptability – flexible and can react quickly to changing requirement 65 流程分析 Process Analysis 流程 /業(yè)務(wù)流程再造 ?流程再造 – 畫流程圖，評(píng)估和質(zhì)疑流程，完全重新設(shè)計(jì)流程，消除不必要的步驟，減少出錯(cuò)的機(jī)會(huì)和成本 Process/Business Process Reengineering ?Process reengineering – diagram a process, evaluate and question the process flow, pletely redesign the process, eliminate unnecessary steps, reduce opportunities for errors and costs 66 流程分析 Process Analysis 流程 /業(yè)務(wù)流程再造 ?業(yè)務(wù)流程再造 – 基礎(chǔ)分析，激進(jìn)的重新設(shè)計(jì)，戲劇性的改善，流程為導(dǎo)向，圖表 1C32 ?質(zhì)量，生產(chǎn)力和流程改善的關(guān)系 – 生產(chǎn)力意味著改善現(xiàn)狀，改善生產(chǎn)力要求持續(xù)的質(zhì)量改善，需要持續(xù)的組織學(xué)習(xí)，流程改善或再造 Process/Business Process Reengineering ?Business process reengineering (BPR) – fundamental analysis, radical redesign, dramatic improvement, process orientation, Figure 1C32, page 290 ?linkage of quality, productivity and process improvement – productivity imply improving upon what already exists, require continuous quality improvement, necessitates ongoing anization learning, process improvement and reengineering 67 標(biāo)桿學(xué)習(xí) Benchmarking ?標(biāo)桿學(xué)習(xí) – 對(duì)比最佳的績(jī)效水平，持續(xù)和系統(tǒng)地衡量產(chǎn)品、服務(wù)和實(shí)踐的過程 過程績(jī)效的標(biāo)桿學(xué)習(xí) ?標(biāo)桿學(xué)習(xí)的階段和活動(dòng) – 圖表 1C33 ?Benchmarking – a continuous, systematic process of measuring products, services, and practices against the best level of performance Benchmarking Process Performance ?Benchmarking phases and activities – Figure 1C33, page 291 68 標(biāo)桿學(xué)習(xí) Benchmarking 標(biāo)桿學(xué)習(xí)和創(chuàng)建競(jìng)爭(zhēng)優(yōu)勢(shì) 戰(zhàn)略標(biāo)桿學(xué)習(xí) ?從事戰(zhàn)略業(yè)務(wù)事項(xiàng) – 建立和核心競(jìng)爭(zhēng)力，新業(yè)務(wù)，戰(zhàn)略轉(zhuǎn)型，并購(gòu)，對(duì)不確定性能快速反應(yīng)的組織 Benchmarking and Creating Competitive Advantage Strategic Benchmarking ?Address strategic business issues – building core petency, new business line, a specific shift in strategy, acquisition, anization that can quick respond to uncertainty 69 作業(yè)管理 ActivityBased Management ?作業(yè)管理 – 改善顧客獲得的價(jià)值以及因提供這個(gè)價(jià)值所獲得的利潤(rùn)，通過定義根本原因來(lái)分析成本動(dòng)因的有效性，績(jī)效衡量 作業(yè)管理原則和流程改善 ?向前看，變革為導(dǎo)向，制定更好的決策，改善績(jī)效，在使用的總資源上增加收益，圖表 1C34 ?Activitybased management (ABM) – improving the value received by the customer and profit achieve by providing this value, analyze cost driver for their effectiveness in defining the root cause, performance measurement ABM Principle and Process Improvements ?Forwardlooking, changeoriented, make better decision, improve performance, increase earnings on total resources deployed, Figure 1C34, page 293 70 作業(yè)管理 ActivityBased Management ABM與質(zhì)量改善 ?ABM支持質(zhì)量管理 – 確立責(zé)任，便于衡量結(jié)果，能設(shè)定優(yōu)先度，識(shí)別作業(yè)成本，增加相關(guān)質(zhì)量成本的可見性，提供質(zhì)量成本衡量 ABM and Quality Improvements ?ABM support quality management – establish accountability, facilitate measuring of results, enable setting of priority, identify activity costs, increasing the visibility of associated cost of quality, providing quality cost measures 71 作業(yè)管理 ActivityBased Management ABM的優(yōu)點(diǎn)和缺點(diǎn) ?優(yōu)點(diǎn) – 保持競(jìng)爭(zhēng)優(yōu)勢(shì)，分配更多的資源來(lái)增加更多的價(jià)值，重設(shè)管理層關(guān)注點(diǎn)，消除非增值作業(yè)，衡量作業(yè)的有效性并識(shí)別減少成本或增加顧客價(jià)值的領(lǐng)域，與 JIT過程相匹配 Advantages and Disadvantage of ABM ?Advantages – maintain petitive advantage, allocate more resources to add more value, redirecting management focus, eliminate nonvalueadded activities, measure process effectiveness and identify areas to reduce costs or increase customer value, works will with justintime process 72 作業(yè)管理 ActivityBased Management ABM的優(yōu)點(diǎn)和缺點(diǎn) ?缺點(diǎn) – 準(zhǔn)備支持采用新方法的經(jīng)理，阻止使用舊方法的經(jīng)理，不能用于外部財(cái)務(wù)報(bào)告，昂貴和耗時(shí) Advantages and Disadvantage of ABM ?Disadvantages – prepared to support managers who embrace new methods and discourage those who use older methods, not used for external financial reporting, expensive and timeconsuming 73 持續(xù)改善概念 Continuous Improvement (Kaizen) Concepts ?改善 – 在各個(gè)層面的持續(xù)改進(jìn)，階梯式的改進(jìn) ?標(biāo)準(zhǔn)基于 – 作業(yè)分析，歷史數(shù)據(jù)，標(biāo)桿學(xué)習(xí)，市場(chǎng)期望，戰(zhàn)略決策 ?Kaizen – continuous improvement at all level, staircase of improvement ?Standards based on – activity analysis, historical data, benchmarking, market expectations, strategic decisions 74 ?最佳實(shí)踐 – 差距分析，當(dāng)前狀態(tài)與期望狀態(tài)之間的差距 ?典型活動(dòng) – 定義差距，確定差距的理由，檢驗(yàn)有助于最佳實(shí)踐存在的因素，產(chǎn)生建議和實(shí)施最佳實(shí)踐的方法 ?Best practice – gap analysis, difference between the current state and a desired state ?Typical activities – define the gap, determining the reasons for the gap, examining the factors that contribute to the existence of the best practices, developing remendations and an approach to implement the best practices 最佳實(shí)踐分析 Best Practice Analysis 75 質(zhì)量成本分析 Cost of Quality Analysis ?預(yù)防成本 – 質(zhì)量系統(tǒng)設(shè)計(jì)、實(shí)施和維護(hù)，產(chǎn)品設(shè)計(jì)，設(shè)備維護(hù)，員工培訓(xùn) ?評(píng)價(jià)成本 – 原材料、在制品和產(chǎn)成品的檢驗(yàn)，設(shè)備校對(duì) ?內(nèi)部失敗成本 – 廢品、返工、損耗、再測(cè)試、再檢驗(yàn) ?外部失敗成本 – 顧客投訴，退貨，召回，保