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1、制造成本管理,HD 工厂 IE/GK科,讲授大纲,了解浪费 成本管理的目的 成本管理的重要性 制造成本的要素 财务会计的目的分类方式 成本的构成 创造利益的架构 公司的成本管理活动 成本管理活动之具体推进方法,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
2、,VSM is intended to 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 b
3、ut not reduce MUDA 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 W
4、ork Kaizen,Work Kaizen 工作改善 (Load 20 Kg) 负荷量仍为20公斤,续下,Seven Kinds of MUDA(七大浪费）,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 Ki
5、nds of MUDA,PROCESSING 加工过程,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 Resul
6、ts is MUDA of Transportation,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 in
7、vestment of expansion of 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.
8、 库存的结果是隐藏了问题,MUDA of Inventory,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
9、于需求时间和/或 2) In greater volumes 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 qt
10、y. 这是需要的正确数量,续下,MUDA of Overproduction,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
11、应市场的变化,续下,MUDA of Overproduction,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 usi
12、ng materials and man cost 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 f
13、low 先进先出产品流动困难,MUDA of Overproduction,MUDA of Waiting/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 wait
14、ing 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 Rejects/Reworks,This refers to the MUDA of producing defective items which must be repaired or disposed.
15、This MUDA cause loss of man, machine and materials. 这指的是产品有缺陷必须进行修理或丢弃所产生的浪费。这种浪费导致人工，机器和材料的损失。,续下,MUDA of Transportation,Transportation itself is basically MUDA since it doesnt add any value to the product:the more Transportation per unit,the more the final product cost. This term refers to any Tra
16、nsportation above the minimum necessary to keep “just-in-time”production smoothly - such as temporary unloading, load transfer, removal of small quantities, and movement from one spot to another. 运输本身是一种浪费，它不能给产品增加任何价值：每个个体的运输越多，最终产品成本越大。这术语起源于运输超出最小必要以保持“即时生产”生产平稳-比如暂时卸货，负荷转移，小量的移动和从一处搬至另一处。,续下,To use conveyor to eliminate manpower for Transportation is not a Kaizen ,because Transportation is still exist. It cause another kind of MUDA-”MUDA of Capital” 利用机械来减少运输的人力资源不是一种改善，因为运输还
