【正文】 ABC analyze cost drivers and accurate unit cost and used as tool for planning and controlling 約束理論 Theory of Constraints 56 約束理論和生產量成本法 ?衡量三個事項 Theory of Constraints and Throughput costing ?Three items measured – page 277 約束理論 Theory of Constraints 57 產能概念 Capacity Concepts ?理論產能 – 在理想條件下實現(xiàn)的產能水平 ?實際產能 – 可以實現(xiàn)的最高產能水平 其他生產管理理論 ?現(xiàn)代生產力方法 – 圖表 1C29 ?Theoretical capacity – level of capacity achieved under ideal conditions ?Practical capacity – highest level of capacity that can be achieved Other Production Management Theories ?Contemporary productivity approaches – Figure 1C29 58 第五節(jié)：業(yè)務流程績效 Topic 5: Business Process Performance 59 價值鏈分析 Value Chain Analysis ?價值 – 一個特定資產有多值，有利條件或效用 ?價值作業(yè) – 從原材料處理到最終產品的生產和提供的一系列作業(yè) ?成本動因 – 導致一個作業(yè)的成本發(fā)生改變，結構性成本動因和執(zhí)行性成本動因 ?Value – worth, desirability or utility of a particular asset ?Value activities – collective activities, from the processing of raw material to production and servicing of final product ?Cost driver – cause a change in the cost of an activity, structural cost driver and executional cost driver 60 價值鏈分析 Value Chain Analysis ?供應鏈 – 由分銷商、承運商、倉儲設施和供應商組成的擴展網絡，參與一個公司產品或服務的設計、銷售、交付和使用 ?價值鏈 – 相互依賴的作業(yè)，在最終產品或服務上附加價值，圖表 1C29 價值鏈分析的步驟 ?價值鏈分析 – 圖表 1C30 ?Supply chain – extended work of distributors, transporters, storage facilities, and suppliers that participate design, sales, delivery and use of a pany’s product or service ?Value chain – a system of interdependent activities, added value to the final product or service, Figure 1C29, page285 Steps in Value Chain Analysis ?Value chain analysis – Figure 1C30, page 286 61 附加值概念和質量 Valueadded Concepts and Quality 內部和外部顧客 ?內部顧客 – 員工、部門或業(yè)務單元 ?外部顧客 – 公司外部的人或組織 Internal and External Customers ?Internal customer – employee, department or business unit ?External customer – person or entity outside of the pany 62 附加值概念和質量 Valueadded Concepts and Quality 價值鏈分析和質量績效 ?顧客供應商價值鏈 – 圖表 1C31 ?增值 – 將資源轉換成產品與服務的作業(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 – 一個作業(yè)或一組相互關聯(lián)的作業(yè) ?流程分析 – 檢查和衡量基本要素，改進的需要 ?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 – 生產期望的結果并符合或超越顧客的需求 ?效率 – 用最好的浪費、費用或周期時間來實現(xiàn)結果 ?適應 – 靈活性以及對變化需求的快速反應 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)務流程再造 ?流程再造 – 畫流程圖，評估和質疑流程，完全重新設計流程，消除不必要的步驟，減少出錯的機會和成本 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)務流程再造 ?業(yè)務流程再造 – 基礎分析，激進的重新設計，戲劇性的改善，流程為導向，圖表 1C32 ?質量，生產力和流程改善的關系 – 生產力意味著改善現(xiàn)狀，改善生產力要求持續(xù)的質量改善，需要持續(xù)的組織學習，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 標桿學習 Benchmarking ?標桿學習 – 對比最佳的績效水平，持續(xù)和系統(tǒng)地衡量產品、服務和實踐的過程 過程績效的標桿學習 ?標桿學習的階段和活動 – 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 標桿學習 Benchmarking 標桿學習和創(chuàng)建競爭優(yōu)勢 戰(zhàn)略標桿學習 ?從事戰(zhàn)略業(yè)務事項 – 建立和核心競爭力，新業(yè)務，戰(zhàn)略轉型，并購，對不確定性能快速反應的組織 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 – 改善顧客獲得的價值以及因提供這個價值所獲得的利潤，通過定義根本原因來分析成本動因的有效性，績效衡量 作業(yè)管理原則和流程改善 ?向前看，變革為導向，制定更好的決策，改善績效，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與質量改善 ?ABM支持質量管理 – 確立責任，便于衡量結果，能設定優(yōu)先度，識別作業(yè)成本，增加相關質量成本的可見性，提供質量成本衡量 ABM and Quality Improvements ?ABM support quality management – establish accountability, facilita