成本构成和简要分析.PPT讲座成本概念成本的构成MUDASale,CostandProfit售价，成本和利润(1)Sale,CostandProfit售价，成本和利润(2)CostStructureCostStructure成本的构成CostStructure成本的构成WhatisMudaWhatisMUDAWhatisMUDAWorkEnhanceandWorkKaizenWorkEnhanceandWorkKaizenWorkEnhanceandWorkKaizenWorkEnhanceandWorkKaizenSevenKindsofMUDASevenKindsofMUDASevenKindsofMUDASevenKindsofMUDASevenKindsofMUDASevenKindsofMUDASevenKindsofMUDAMUDAofInventoryMUDAofInventory库存的浪费ResultsisMUDAofTransportation,storage,allocation,securityandsearch运输，仓储，放置，防护和寻找的浪费结果DifficultyforFirst-In-First-Outproductflow使产品先进先出的流动困难Lossininterestandmanagementexpense损失利息和管理费用DownValueofthematerial/product材料/产品的价值下降IncreasingspacerequirementandresultsinMUDAofinvestmentofexpansionofwarehouseandplant.增加空间的需求，结果使仓库和工厂的建设投资浪费MUDAofInventoryWaterlevel水平面=Inventory库存MUDAofOverproductionMUDAofOverproductionMUDAofOverproductionMUDAofWaiting/MonitoringTraditionalwrongconcept:Machinewaitingisnogood传统的错误观念：机器等待是不好的NPSnewconcept:AnotherkindofwaitingMUDANPS新观念：等待是另一种浪费Operatormonitormachinerunning操作者监控机器运转Mudaofwatching浪费的观察MUDAofRejects/ReworksMUDAofTransportationTouseconveyortoeliminatemanpowerforTransportationisnotaKaizen,becauseTransportationisstillexist.ItcauseanotherkindofMUDA---”MUDAofCapital”利用机械来减少运输的人力资源不是一种改善，因为运输还是存在。它导致另一种浪费--“资金的浪费”thebestwayistoeliminateTransportation根本办法是减少运输MUDAofMotionMUDAofProcessingManEfficiencyManEfficiencyManEfficiencyManEfficiencyEquipmentEfficiencyEquipmentEfficiencyEquipmentEfficiencyEquipmentEfficiencyEquipmentEfficiencyEquipmentEfficiencyIndividualEfficiencyv.s.OverallEfficiency个体效率和整体效率Ican’t我不能IndividualEfficiencyv.s.OverallEfficiency个体效率和整体效率IndividualEfficiency发现浪费的方法发现浪费的方法发现浪费的方法发现浪费的方法发现浪费的方法发现浪费的方法容易发现浪费的方法容易发现浪费的方法容易发现浪费的方法容易发现浪费的方法