[精选]JIT培训课程-2.pptx

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1、JustInTime刚好即时WhydoaccountantsneedtounderstandJIT?为什么会计需要理解JIT？JITisaculturalchangeJIT是一种文化变迁JITchangestheentireorganizationJIT改变整个组织WithoutunderstandingJIT,theaccountantwillneverunderstandwhyaccountingsystemsmustchange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Accountantsresist

2、“throwingaway”traditionalaccountingbeliefs-theyarethereforeviewedasimpedimentstoprogressinaJITworld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Educationiscritical培训至关重要JITeducationJIT培训Shopflooreducation(moveyourdeskifnecessary!)车间培训（如有必要就移动桌子！）1JustinTimeMostImportantlyJIT

3、最重要WhydoaccountantsneedtounderstandJIT?为什么会计需要理解JIT？ACCOUNTANTSCANDESTROYAJUSTINTIMEPROGRAM!!!会计能够破坏JIT程序！！！2WhatisJIT?什么是JIT？First,let’sdescribewhatJITisnot:首先，让我们来描述JIT并不是：Notaninventoryreductionprogram不是存货减少程序Notakeysupplierprogram不是关键供应商程序Notthere-configuration

4、ofashopintocells不是将车间重新构造为单元3WhatisJIT?什么是JIT？JITisaphilosophythat:JIT是一种哲学体系；Exposesandeliminateswaste暴露和消除浪费Focusesondoingvalueaddedactivities专注于从事增值活动JITismadeupofmanytoolsJIT由许多工具组成4JITCellLayoutJIT单元布置ToCustomer交给客户Finished成品ABCRAW原材料12345765TraditionalManufac

5、turingLayout传统的生产布置RawMaterialStores原材料贮备Lathes车床Test测试ScrewMachines螺丝机Grinding磨削Assembly组装Milling铣削Packing包装FinishedGoods成品6TheToolsofJITJIT工具POKEYOKEWORKCELLS工作单元MAKEITUGLY使它难看MUDA浪費SMED快速換模KANBAN看板JUSTDOIT随心所欲STANDARDWORK标准工作ONEPIECEFLOW单件流VISUALCONTROL视觉控制5WHY’

6、S5个为什么THE5S’s5STAKTTIME客户需求时间KAIZEN改善7CommonExcusesCauseFailure普通的理由造成失败JITisagreatconcept………JIT是一个重大的概念………Butitwon’tworkforus….…但是它对我们没有作用……We’redifferent………我们是不同的………8UpperManagementcommitmentiscritical上层管理承诺是关键9TheProblemsWithTraditionalManagementAccountingSystem

7、s传统管理会计体系的问题10TraditionalaccountingsystemswillnotworkinaJust-In-Timeenvironment传统的会计体系将不能在JIT环境中发挥作用11TraditionalAccountingSystems传统的会计体系Weredesignedtoservice:设计用于服务:External外部的Customers客户TheIRSIRSTheSECSECAuditors审计员Thoseguysatcorporate!那些公司人员!12TraditionalAccou

8、ntingSystems传统的会计体系Failedtorecognizethattheirmostimportantcustomerismanufacturing!未能识别他们最重要的客户是制造业!Forcedtheirsystemsonothers将他们的体系专注于其他领域Account