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1、COST 成本,成本概念,1.什么是成本？ 取得财务或劳务、并可以用所付价格（或必须与将来支付款项）加以衡量的代价，称为成本。 2.什么是制造成本？ 制造成本，也称生产成本，是指原材料经生产程序而成为制成品时所发生的一切成本，包括直接材料、直接人工和制造费用。,成本的构成,成本,价格,MUDA,浪费,Sale,Cost and Profit售价，成本和利润(1),Cost oriented 以成本为导向,Cost + Profit = Sale 成本+利润=售价 DemandSupply 需求大于供应,Maker Market 卖方市场,Sale oriented 以售价为导向,Sale -C
2、ost = Profit 售价-成本=利润 DemandSupply 需求小于供应,Buyer Market 买方市场,Traditional Concept 传统观念,Sale,Cost and Profit售价，成本和利润 (2),Profit oriented 以利润为导向,Sale - Profit =Cost Demand Supply 售价-利润=成本 需求不等于供应,Two-Win Market 双赢市场,New Concept 新观念,In new concept,Cost mean “Target cost” 在新观念中，成本意思是“目标成本”,Cost Structure,
3、The main purpose to run business is to Make Profit 进行商业活动的主要目的是创造利润,$ 要现金,Cost Structure成本的构成,Cost Structure成本的构成,To achieve target cost, we shall address to man,machine and management cost reduction which are controllable for business management. I.e. we shall eliminate the Muda of man ,machine and
4、 management cost. 为了达到目标成本，我们将关注那些在商业管理上可控制的人，机器和管理成本的降低。也就是我们要消除人，机器和管理成本上的浪费(MUDA)!,What is Muda,MUDA 是日文的英语发音 中文意思是浪费 NO VALUE ADDED 没有价值增加,What is MUDA,Any operation includes Work and Muda 任何运作都包含有用功和浪费,Motion 移动,No Value Added 没有价值增加,Operation before KAIZEN 运作改善前,What is MUDA,VSM is intended to
5、 take Kaizen activity and to apply NPS skills to eliminate all kinds of MUDA for increasing the part of work. 自主研究会目的是采取改善活动和应用NPS技术去消除各种浪费以增加工作的比重。,Operation after KAIZEN 运作改善后,Work 工作,Value Added 价值增加,Work Enhance and Work Kaizen,Work Enhance:To add more work load on operation but not reduce MUDA
6、工作强化：给操作者增加工作量，但不消除浪费 Work Kaizen :To remove MUDA so that there have more time for work 工作改善：减少浪费从而有更多时间用于工作,续下,Work Enhance and Work Kaizen,Current situation 目前的工作现状 (load:20 Kg) 负荷量为20公斤,续下,Work Enhance and Work Kaizen,Work Enhance 劳动强化 （Load 25Kg) 负荷量为25公斤,续下,Work Enhance and Work Kaizen,Work Kai
7、zen 工作改善 (Load 20 Kg) 负荷量仍为20公斤,续下,Seven Kinds of MUDA,INVENTORY 库存,Seven Kinds of MUDA,OVER-PRODUCTION 过量生产,Seven Kinds of MUDA,WAITING/MONITORING 等待/观察,Seven Kinds of MUDA,REJETCTS/REWORKS 不合格品/返工,Seven Kinds of MUDA,TRANSPORTATION 运输,Seven Kinds of MUDA,MOTION 动作,Seven Kinds of MUDA,PROCESSING 加工
8、过程,MUDA of Inventory,This refers to all of the inventory(materials, Work-In-Process and finished goods) that derives from the process of production and Transportation. 这提到的全部库存（原料，在制品和完成品）来源于生产工序工序和运输工序。 Inventory is the root of evil 库存是罪恶的根源,续下,MUDA of Inventory 库存的浪费 Results is MUDA of Transportat
9、ion,storage, allocation, security and search 运输，仓储，放置，防护和寻找的浪费结果 Difficulty for First-In-First-Out product flow 使产品先进先出的流动困难 Loss in interest and management expense 损失利息和管理费用 Down Value of the material/product 材料/产品的价值下降 Increasing space requirement and results in MUDA of investment of expansion of
10、warehouse and plant. 增加空间的需求，结果使仓库和工厂的建设投资浪费,MUDA of Inventory,续下,MUDA of Inventory,Inventory results in hiding problems. 库存的结果是隐藏了问题 Principle:To expose the problem. First is to cut down the level of inventory. 原则：要使问题暴露，首先必须降低库存的水平。,续下,Inventory results in hiding problems. 库存的结果是隐藏了问题,MUDA of Inve
11、ntory,MUDA of Inventory,Cant see rock = Problem 不可见岩石=问题,Cant see rock = Problem 可见岩石=问题,Production Fluctuation 生产波动,7 MUDAs 7种浪费,Set up time 时间,Equipment Breakdown 设备故障,MUDA of Overproduction,This refers to produce anything 这指下述任一情况 1) earlier than needed time and / or 1) 早于需求时间和/或 2) In greater vo
12、lumes than needed （as indicated by Kanban or other indicators) results in excess inventory 2) 数量超出需求（通过看板或其他指示器来显示）造成超量库存,Because EOQ, the overproduction qty wait for selling in the future. 因为经济批量，生产过剩的数量等待在将来出售,Can it be sold in the future 可在将来出售,This is the needed right qty. 这是需要的正确数量,续下,MUDA of O
13、verproduction,therefore, the NPS production concept is Just-In-Time. JIT refers to only at the right time to produce right quality for the right type 因此，NPS生产观念是即时生产。JIT指只在正确的时间提供正确数量的正确品种的产品 This enhances efficiency and enables quick response to market change. 这样提高了效率和能够快速响应市场的变化,续下,MUDA of Overpro
14、duction,Among the different kinds of MUDA, MUDA of overproduction is the most serious. 在不同种类的浪费中，过量生产的浪费是最严重的 This MUDA often results in: 这种浪费常常引起： 1) MUDA of waiting and MUDA of motion 等待和动作的浪费 2) MUDA of processing and MUDA of transportation 加工和运输的浪费 3) MUDA of earlier using materials and man cost
15、 提前使用材料和人工成本的浪费. 4) Increasing WIP and then extend the production Throughput Time 在制品的增加和延长产品生产周期. 5) Increasing space requirement for WIP and then enlarge the transportation distance between work station 使WIP空间需求增加和扩大两个工序间的运输距离 6) Difficulty for First-In-First-Out product flow 先进先出产品流动困难,MUDA of Wa
16、iting/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. 这指的是一个工人按照一个标准化工作顺序发现自己无法继续进行下一步工作的情况。,续下,Traditional wrong concept: Machine waiting is no good 传统的错误观念：机器等待是不好的 NPS new concept:Another kind of waiting MUDA NPS新观念：等待是另一种浪费 Operator monitor machine running 操作者监控机器运转 Muda of watching 浪费的观察,MUDA of Waiting/Mornitoring,MUDA of Reject
