JIT培训课程PPT(共 42张)
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刚好即时 Just In Time
Why do accountants need to understand JIT?为什么会计需要理解JIT？
JIT is a cultural change JIT是一种文化变迁 JIT changes the entire organization JIT改变整个组织
SMED快速換模
KANBAN 看板
随心所欲
JUST DO IT
标准工作 STANDARD WORK
单件流 ONE PIECE FLOW
视觉控制 VISUAL CONTROL
5个为什么
5 WHY’S
5S THE 5 S’s
客户需求时间
TAKT TIME
改善 KAIZEN
7
2
什么是JIT？ What is JIT?
First, let’s describe what JIT is not: 首先，让我们来描述JIT并不是： 不是存货减少程序 • Not an inventory reduction program 不是关键供应商程序 • Not a key supplier program 不是将车间重新构造为单元 • Not the re-configuration of a shop into cells
12
传统的会计体系 Traditional Accounting Systems
未能识别他们最重要的客户 Failed to recognize that their most important customer is manufacturing! 是制造业! 将他们的体系专注于其他领域 Forced their systems on others 会计“以为”他们能够控制 Accountants ‘thought’ they had control 要求制造业做非增值的事情： Required manufacturing to do non-value added things:
3
什么是JIT？ What is JIT?
JIT is a philosophy that: JIT是一种哲学体系； 暴露和消除浪费 • Exposes and eliminates waste 专注于从事增值活动 • Focuses on doing value added activities JIT由许多工具组成 • JIT is made up of many tools
普通的理由造成失败 Common Excuses Cause Failure
JIT是一个重大的概念……… JIT is a great concept……… 但是它对我们没有作用…… But it won’t work for us….… 我们是不同的……… We’re different………
8
Without understanding JIT, the accountant will never understand why accounting systems must change
如果不理解JIT，会计将永远不会理解为什么会计体系必 须改变
Accountants resist “throwing away” traditional accounting beliefs - they are therefore viewed as
Just - In - Time environment
传统的会计体系将不能在JIT环境中发挥作 用
11
传统的会计体系 Traditional Accounting Systems
设计用于服务: Were designed to service:
IRS The IRS SEC The SEC
审计员 Auditors 那些公司人员! Those guys at corporate!
控制仓库 Controlled stockroom 存货处理 Inventory Transactions 不连续的商店定单 Discrete Shop orders 劳动时间入场等 Labor Time Tickets etc.
上层管理承诺是关键 Upper Management commitment is critical
9
The Problems With Traditional Management Accounting Systems
传统管理会计体系的问题
10
Traditional accounting systems will not work in a
4
JIT单元布置 JIT Cell Layout
4
2
1
RAW原材料
B
5
6
A C
7
成品 Finished
To Customer交给客户
5
传统wk.baidu.com生产布置 Traditional Manufacturing Layout
Raw Material Stores
原材料贮备
螺丝机 Screw Machines
1
JIT最重要 Just in Time Most Importantly
为什么会计需要理解JIT？ Why do accountants need to understand JIT?
ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !!!
会计能够破坏JIT程序！！！
磨削 Grinding
车床 Lathes 测试 Test
铣削 Milling 包装 Packing
组装 Assembly
Finished Goods
成品
6
JIT工具 The Tools of JIT
POKE YOKE
工作单元
WORK CELLS
使它难看
MAKE IT UGLY
MUDA 浪費
impediments to progress in a JIT world 会计抵抗“丢弃”传统的会计信念他们因此被视为JIT世界中发展的障碍物
Education is critical培训至关重要 JIT education JIT培训
车间培训（如有必要就移 Shop floor education (move your desk if necessary!) 动桌子！）
Why do accountants need to understand JIT?为什么会计需要理解JIT？
JIT is a cultural change JIT是一种文化变迁 JIT changes the entire organization JIT改变整个组织
SMED快速換模
KANBAN 看板
随心所欲
JUST DO IT
标准工作 STANDARD WORK
单件流 ONE PIECE FLOW
视觉控制 VISUAL CONTROL
5个为什么
5 WHY’S
5S THE 5 S’s
客户需求时间
TAKT TIME
改善 KAIZEN
7
2
什么是JIT？ What is JIT?
First, let’s describe what JIT is not: 首先，让我们来描述JIT并不是： 不是存货减少程序 • Not an inventory reduction program 不是关键供应商程序 • Not a key supplier program 不是将车间重新构造为单元 • Not the re-configuration of a shop into cells
12
传统的会计体系 Traditional Accounting Systems
未能识别他们最重要的客户 Failed to recognize that their most important customer is manufacturing! 是制造业! 将他们的体系专注于其他领域 Forced their systems on others 会计“以为”他们能够控制 Accountants ‘thought’ they had control 要求制造业做非增值的事情： Required manufacturing to do non-value added things:
3
什么是JIT？ What is JIT?
JIT is a philosophy that: JIT是一种哲学体系； 暴露和消除浪费 • Exposes and eliminates waste 专注于从事增值活动 • Focuses on doing value added activities JIT由许多工具组成 • JIT is made up of many tools
普通的理由造成失败 Common Excuses Cause Failure
JIT是一个重大的概念……… JIT is a great concept……… 但是它对我们没有作用…… But it won’t work for us….… 我们是不同的……… We’re different………
8
Without understanding JIT, the accountant will never understand why accounting systems must change
如果不理解JIT，会计将永远不会理解为什么会计体系必 须改变
Accountants resist “throwing away” traditional accounting beliefs - they are therefore viewed as
Just - In - Time environment
传统的会计体系将不能在JIT环境中发挥作 用
11
传统的会计体系 Traditional Accounting Systems
设计用于服务: Were designed to service:
IRS The IRS SEC The SEC
审计员 Auditors 那些公司人员! Those guys at corporate!
控制仓库 Controlled stockroom 存货处理 Inventory Transactions 不连续的商店定单 Discrete Shop orders 劳动时间入场等 Labor Time Tickets etc.
上层管理承诺是关键 Upper Management commitment is critical
9
The Problems With Traditional Management Accounting Systems
传统管理会计体系的问题
10
Traditional accounting systems will not work in a
4
JIT单元布置 JIT Cell Layout
4
2
1
RAW原材料
B
5
6
A C
7
成品 Finished
To Customer交给客户
5
传统wk.baidu.com生产布置 Traditional Manufacturing Layout
Raw Material Stores
原材料贮备
螺丝机 Screw Machines
1
JIT最重要 Just in Time Most Importantly
为什么会计需要理解JIT？ Why do accountants need to understand JIT?
ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !!!
会计能够破坏JIT程序！！！
磨削 Grinding
车床 Lathes 测试 Test
铣削 Milling 包装 Packing
组装 Assembly
Finished Goods
成品
6
JIT工具 The Tools of JIT
POKE YOKE
工作单元
WORK CELLS
使它难看
MAKE IT UGLY
MUDA 浪費
impediments to progress in a JIT world 会计抵抗“丢弃”传统的会计信念他们因此被视为JIT世界中发展的障碍物
Education is critical培训至关重要 JIT education JIT培训
车间培训（如有必要就移 Shop floor education (move your desk if necessary!) 动桌子！）