cma考试P1-06

Copyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance1MODULE34TAXES:TRANSACTIONSINPROPERTYS6:OperationalEfficiency&BusinessProcessPerformanceInstructor:HelenCopyright高才国际教育集团P1–FinancialPlanning,PerformanceandControlCopyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance2OperationalEfficiency&BusinessProcessPerformanceS6A.Just-in-TimeSystemsB.MaterialsRequirementsPlanningandOutsourcingC.TheoryofConstraintsandThroughputCostingD.CapacityplanningE.ValueChainAnalysisF.OtherProcessImprovementToolsCopyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance3A.Just-in-TimeSystemsCopyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance4AJust-in-TimeSystems1.Introductiona)Just-in-casemethodManycompanieshavetraditionallybuiltpartsandcomponentsforsubsequentoperationsonapresetschedule.①Suchascheduleprovidesacushionofinventorysothatthenextoperationwillalwayshavepartstoworkwith.Problemsassociatedwiththisapplication①Moremoneyinvestedinidleassets②Increaseofstoragespacerequirements③Higherpilferageandobsolescencerisks④Highinventorylevelsoftenmaskproductionproblems⑤Moreneedforinternalcontrol.“push”Defectivepartscanbeoverlookedwhenplentyofgoodpartsareavailable.Ifonlyenoughpartsaremadeforthesubsequentoperation,however,anydefectswillimmediatelyhaltproduction.Copyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance5AJust-in-TimeSystems1.Introductionb)Just-in-time(JIT)modelItlimitsoutputtothedemandofthesubsequentoperation.①Itisapullsystem;itemsarepulledthroughproductionbycurrentdemand,notpushedthroughbyanticipateddemand.②Thus,oneoperationproducesonlywhatisneededbythenextoperation,andcomponentsandrawmaterialsarrivejustintimetobeused.①Globalcompetition②Rapidtechnologicalprocessthatresultedinshorterproductlife-cycles③Greatercustomerdemandforproductdiversity.BackgroundManufacturingphilosophy①Purchasing,production,andinventorycontrolshouldbecombined.②Minimizationofinventoryisagoalbecausemanyinventory-relatedactivitiesareviewedasnonvalue-added.“pull”Copyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance6AJust-in-TimeSystems1.Introductionb)Just-in-time(JIT)model①Lessmoneyinvestedinidleassets②Reductionofstoragespacerequirements③Lowerinventorypilferageandobsolescencerisks④EliminationoftheneedforcertaininternalcontrolsAdvantagesLessneedforasophisticatedinventorycontrolsystemandforcontrolpersonnelEliminatecentralreceivingareasandstorageareas.ThequalityofpartsprovidedbysuppliersistheresponsibilityofsuppliersCopyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance7AJust-in-TimeSystems1.Introductionb)Just-in-time(JIT)model①Higherproductivity②Reducedordercostsaswellascarryingcosts③Fasterandcheapersetups④Shortermanufacturingcycletimes⑤Betterduedateperformance⑥Improvedquality⑦MoreflexibleprocessesareobjectivesofJITmethods⑧Increasedcompetitivenessandhigherprofits.ObjectivesUltimateobjectivesCopyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance8AJust-in-TimeSystems1.Introductionb)Just-in-time(JIT)model①OrganizationsthatadoptJITsystemsthereforedevelopcloserelationshipswithafewcarefullychosensupplierswhoareextensivelyinvolvedinthebuyer’sprocesses.Supplier’sdependability②Long-termcontractsaretypicallynegotiatedtoreduceordercosts.③ContinuousreplenishmentarrangementsWherebyasupplierwithsuperiordemandforecastingabilityessentiallytellsthebuyerwhenandhowmuchtoreorder.④Electronicdatainterchange(EDI)Itallowsthesupplieraccesstothebuyer’sonlineinventorymgmtsystem.Thus,electronicmessagesreplacepaperdocuments,andtheproductionschedulesanddeliveriesofthepartscanbemorereadilycoordinated.Copyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance9AJust-in-TimeSystems2.Kanbana)JITvs.KanbanJITisthetotalsystemofpurchasing,production,andinventorycontrol.KanbanisoneofthemanyelementsintheJITsystem.①Itmeansticket(alsodescribedascardsormarkers).Ticketscontroltheflowofproductionorpartssothattheyareproducedorobtainedintheneededamountsattheneededtimes.Abasickanbansystemincludes①WithdrawalkanbanItstatesthequantitythatalaterprocessshouldwithdrawfromitspredecessor②ProductionkanbanItstatestheoutputoftheprecedingprocess③VendorkanbanIttellsavendorwhat,howmuch,where,andwhentodeliver.Copyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance10AJust-in-TimeSystems2.KanbanCopyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance11AJust-in-TimeSystems3.LeanProductiona)DefinitionDoingmorewithlessbyemploying'leanthinking.'Leanproductioninvolvesneverendingeffortstoeliminateorreducewasteoranyactivitythatconsumesresourceswithoutaddingvalueindesign,manufacturing,distribution,andcustomerserviceprocesses.ItisderivedmostlyfromtheToyotaProductionSystemduringpost-SecondWorldWaranditisalsocalledleanmanufacturing.Copyright高才国际教育集团S6:OperationalEfficiency&Businessprocessperformance12AJust-in-TimeSystems3.LeanProductionb)CharacteristicsofleanproductionPlantlayoutinaJIT-leanproductionenvironmentisnotarrangedbyfunctionaldepartmentorprocessbutbymanufactu