正确的时间管理全英文

JITX03 Danaher Business System © 1998 / JIT Management Accounting
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What is JIT?
JIT is a philosophy that: • Exposes and eliminates waste • Focuses on doing value added activities • JIT is made up of many tools
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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JITX03 Danaher Business System © 1998 / JIT Management Accounting
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Traditional Manufacturing Layout
The IRS The SEC Auditors Those guys at corporate!
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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Traditional Accounting Systems
JIT education
Shop floor education (move your desk if necessary!)
JITX03 Danaher Business System © 1998 / JIT Management Accounting
Leabharlann Baidu
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Just in Time Most Importantly
Raw Material
Stores
Screw Machines
Grinding
Lathes
Milling
Test
Packing
JITX03 Danaher Business System © 1998 / JIT Management Accounting
Assembly
Finished Goods
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The Problems With Traditional Management
Accounting Systems
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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Traditional accounting systems will not work in a
Just In Time
➢ Why do accountants need to understand JIT?
JIT is a cultural change
JIT changes the entire organization
Without understanding JIT, the accountant will never understand why accounting systems must change
Accountants resist “throwing away” traditional accounting beliefs - they are therefore viewed as impediments to progress in a JIT world
➢ Education is critical
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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Common Excuses Cause Failure
JIT is a great concept………. But it won’t work for us….… We’re different……...
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What is JIT?
First, let’s describe what JIT is not: • Not an inventory reduction program • Not a key supplier program • Not the re-configuration of a shop into cells
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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Upper Management commitment is critical
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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The Tools of JIT
POKE YOKE WORK CELLS MAKE IT UGLY MUDA SMED KANBAN JUST DO IT
STANDARD WORK ONE PIECE FLOW VISUAL CONTROL 5 WHY’S THE 5 S’s TAKT TIME KAIZEN
Why do accountants need to understand JIT? ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM !!!
JITX03 Danaher Business System © 1998 / JIT Management Accounting
Failed to recognize that their most important customer is manufacturing! Forced their systems on others Accountants ‘thought’ they had control Required manufacturing to do non-value added things:
Just - In - Time environment
JITX03 Danaher Business System © 1998 / JIT Management Accounting
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Traditional Accounting Systems
Were designed to service: