1、正确的时间管理全英文What is JIT?JIT is a philosophy that:Exposes and eliminates waste Focuses on doing value added activities JIT is made up of many tools4JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Manag
2、ement Accounting*JIT Cell LayoutTo CustomerFinishedABCRAW12345765JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Traditional Manufacturing LayoutRawMaterial StoresLathesTestScr
3、ew MachinesGrindingAssemblyMillingPackingFinishedGoods6JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*The Tools of JITPOKE YOKEWORK CELLSMAKE IT UGLYMUDASMEDKANBANJUST DO ITST
4、ANDARD WORKONE PIECE FLOWVISUAL CONTROL5 WHYSTHE 5 SsTAKT TIMEKAIZEN7JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Common Excuses Cause FailureJIT is a great concept.But it w
5、ont work for us.Were different.8JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Upper Management commitment is critical9JITX03 Danaher Business System 1998/JIT Management Accou
6、nting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*The Problems With Traditional ManagementAccounting Systems10JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher
7、 Business System 1998/JIT Management Accounting*Traditional accounting systemswill not work in a Just-In-Time environment11JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Tradi
8、tional Accounting SystemsWere designed to service:ExternalCustomersThe IRSThe SECAuditorsThose guys at corporate!12JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Traditional A
9、ccounting SystemsFailed to recognize that their most important customer is manufacturing!Forced their systems on othersAccountants thought they had controlRequired manufacturing to do non-value added things:Controlled stockroomInventory TransactionsDiscrete Shop ordersLabor Time Tickets etc.13JITX03
10、 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Traditional Accounting SystemsAs painful as these controls were,the accounting profession attempted to use the output from these syste
11、ms to measure the performance of the manufacturing group.14JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Standard CostsStandard Costs are estimates of what you think a produc
12、t will cost to manufacture.Standards are wrong from the moment which they are developed!15JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*The Problems With Using Standard Cost
13、Variance Analysis1.Variance Analysis often measures the wrong things.Dysfunctional behaviors are encouraged.2.Variance analysis does not support or promote the kaizen(continuous improvement)philosophy.16JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Ma
14、nagement Accounting*Danaher Business System 1998/JIT Management Accounting*Purchase Price Variance Analysis Material price standards are weighted,therefore,variance analysis is not meaningful.PPV analysis promotes the use of volume discounts to keep unit price down-Inventory levels rise-Obsolescence
15、 increases Promotes the use of the lowest cost supplier.-Quality is compromised-Rejects,rework,warranty increase17JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Absorption Acc
16、ountingVariance AnalysisSupports the notion of producing as much as possible.High-Absorption products are produced regardless of demand requirements.Emphasis on absorption variances results in:-high inventory levels-decreased customer service levels-increased obsolenceThe definition of fixed costs i
17、s an area of concern:-many costs are not truly fixed-fixed suggests that improvements are not possible.18JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Flexible BudgetingVaria
18、nce Analysis Flex budgets are derived from standard costing calculations-Standard costs are not accurate-activity base usually is not representative Many costs are not truly variable in nature.The use of flex budgets may lead to a false sense of security.19JITX03 Danaher Business System 1998/JIT Man
19、agement Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Variance Analysis does not Support Kaizen PhilosophyStandardCost ActualCost Variance(UF)JAN$1.00$.85$.15FEB$1.00$.90$.10MAR$1.00$.95$.05APR$1.00$1.05($.05)APRThe above dat
20、a reveals an unfavorable trend,although variances are favorable for the first three months.20JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*When are Standards useful?Standards
21、 should never be used for performance measurement Standards are useful for:-expediting the accounting process-approximation of the fair value of inventory-regulatory compliance 21JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Dana
22、her Business System 1998/JIT Management Accounting*Traditional Labor Accounting Traditional definition of direct/indirect labor does not apply in a JIT environment.-Multi-Skilled operators-Operators perform 5 Ss,TPM,Set-up Traditional focus on direct labor ignores other manufacturing costs.-Labor as
23、 a%of total cost is usually below 20%Labor problems will be detected visually in a JIT environment22JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Traditional Scrap Reporting
24、Scrap tickets are required to be costed at stage of completion in a traditional environment-requires excess clerical help-requires detailed routings to be maintained One-piece flow in a JIT Environment-Volume of scrap is reduced(batch of one)-Eliminates the need for detailed costing-Scrap costed out
25、 at raw material stage or finished level of completion.23JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Traditional Capital Justification Traditional Capital budgeting methods
26、:-capital project should achieve a targeted payback By viewing capital projects as investments we ignore other critical factors:-impact on customer service-mixed model production Focusing on payback encourages over-purchasing of machine capacity&speed.24JITX03 Danaher Business System 1998/JIT Manage
27、ment Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*HOW JIT IMPACTS THEMANAGEMENT ACCOUNTING SYSTEM 25JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher
28、 Business System 1998/JIT Management Accounting*Impact of Just In Time on Overhead Costing StructureOrganization refocuses its attention to the shop floorFunctional/centralized groups are redeployed directly to JIT cells/TeamsExamples include:Purchasing Production control Manufacturing engineering I
29、ndustrial engineering Quality control Tool design Cost Accounting26JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*JIT refocuses attention to the factory floorShop floorPreside
30、nt27JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Impact of Just In Time on Overhead Costing Structure(Cont)JIT Teams take on the form of a Factory within a factory Redeploym
31、ent provides:Greater focus on issues/opportunities Opportunity to control ones destiny Enhanced level of control over a wider span of operations Greater sense of ownership Problem detection and resolution is immediate28JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business Sy
32、stem 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Impact of Just In Time on Overhead Costing Structure(Cont)Accounting Implications:Overhead costs are now associated with a JIT cell Arbitrary allocations of overhead costs is no longer required More accurate c
33、osts:Overhead costs can be better traced to particular products29JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Product Costingin a JIT EnvironmentFor cost collection purposes
34、:Each JIT cell is set up as a cost department in the accounting system.As more cells are added,so are cost departments.Each JIT cell prepares Bottom-Up”budgets30JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business Syste
35、m 1998/JIT Management Accounting*Product Costing in a JIT Environment(Cont)For product costing purposes,overhead is classified into two cost pools:Cell costs:Those costs that can be reasonably traced directly to a cell.Included in this pool are:Cell Management salaries Labor costs Tooling Machine De
36、preciation SuppliesNote that both fixed and variable costs are included.31JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Product Costing in a JIT Environment(Cont)Support cost
37、s:Those costs that are not directly traceable to a JIT cell.These costs need to be allocated to particular cells.Examples include:x Centralized support costsx Heat treatingx General Maintenancex Plant depreciationx Taxes/Insurancex Centralized manufacturing management32JITX03 Danaher Business System
38、 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Overhead cost analysistraditional vs.JIT6060404030307070Traditional JIT EnvironmentTotal Overhead costsSupport costs70%Cell costs30%Support costs40%Cell costs
39、60%33JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Product costing exampleHomogeneous unitsCell costs budgeted$1,500,000Support costs budgeted$500,000Total Overhead Costs$2,0
40、00,000Budgeted units of production$500,000Overhead cost per unit$4.00 Support costs are allocated to each cell Although allocations are required,costs are easier to assign because of cell layout.34JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Manageme
41、nt Accounting*Danaher Business System 1998/JIT Management Accounting*Product costing exampleequivalent unitsCategory EU Factor Units Ext EUs Cost/Unit Head1.00100,000 100,000$4.08Body1.30300,000 390,000$5.30400,000 490,000Total Costs$2,000,000Cost per equivalent unit$4.08 Parts produced in a cell ma
42、y not be homogeneous in terms of resources required Parts should be grouped into catagories Assign equivalent unit factors to these parts35JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management
43、Accounting*Product costing exampleCycle TimeProductCycle timeVolumeExt Cycle TimeA60 sec200,00012,000,000 SECB45 sec300,00013,500,000 SECTotal Takt Time25,500,000 SECTotal Cell&Support Costs$2,000,000Cost Factor$.0784Product A:Product B:$.0784 x 60 sec =$4.704$.0784 x 45 sec =$3.52836JITX03 Danaher
44、Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Non-Financial measures in a JIT environmentUnits produced per man hour-World class-2%improvement/monthCustomer service trends-Percent past due/
45、fill rateDays inventory on handQuality rejects-Pareto analysisEmployee suggestionsDaily production statusPurchasing measurements-Supplier performanceScrap units/dollars Kaizen results 37JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounti
46、ng*Danaher Business System 1998/JIT Management Accounting*Things to keep in mind Changes to the MAS do not happen overnight!As the organization changes,the MAS should reflect and compliment the new organizational structure.As JIT is implemented,changes to the MAS will evolve in a common sense manner
47、 Changes to the MAS should follow,not lead JIT 38JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Transition period JIT conversion0%20%40%60%80%100%Traditional SystemsJust In Ti
48、me SystemsFinishStartTransition time periodSystem configuration39JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Accounting must ask the following questionsWho uses the informa
49、tion provided?Why is this data required?What would happen if this information is no longer provided?Is the data being imposed,or is someone asking for it?Are decisions being made from the information?Does the info support company goals?Are we collecting information that tells us something we already
50、 know?40JITX03 Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Danaher Business System 1998/JIT Management Accounting*Acountants must ask the following questionsAre there other measures that will better aid the manufacturing group to moni
