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1、Just In Time刚好即时刚好即时Why do accountants need to understand JIT?为什么会计需要理解JIT？JIT is a cultural change JIT是一种文化变迁JIT changes the entire organization JIT改变整个组织Without understanding JIT,the accountant will never understand why accounting systems must change 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Accountants resist
2、“throwing away”traditional accounting beliefs-they are therefore viewed as impediments to progress in a JIT world 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Education is critical培训至关重要JIT education JIT培训Shop floor education(move your desk if necessary!)车间培训（如有必要就移动桌子！）1Just in Time Most Importantly JIT最重要Wh
3、y do accountants need to understand JIT?为什么会计需要理解JIT？ACCOUNTANTS CAN DESTROY A JUST IN TIME PROGRAM!会计能够破坏JIT程序！2What is JIT?什么是JIT？First,lets describe what JIT is not:首先，让我们来描述JIT并不是：Not an inventory reduction program不是存货减少程序Not a key supplier program不是关键供应商程序Not the re-configuration of a shop into
4、 cells不是将车间重新构造为单元3What is JIT?什么是JIT？JIT is a philosophy that:JIT是一种哲学体系；Exposes and eliminates waste 暴露和消除浪费Focuses on doing value added activities专注于从事增值活动JIT is made up of many tools JIT由许多工具组成4JIT Cell Layout JIT单元布置Finished成品ABCRAW原材料12345765Traditional Manufacturing Layout 传统的生产布置 Raw Materia
5、l Stores原材料贮备Lathes车床Test测试Screw Machines螺丝机Grinding磨削Assembly组装Milling铣削Packing包装Finished Goods成品6The Tools of JIT JIT工具POKE YOKEWORK CELLS 工作单元MAKE IT UGLY使它难看MUDA 浪費SMED快速換模KANBAN 看板JUST DO IT 随心所欲 STANDARD WORK标准工作ONE PIECE FLOW 单件流VISUAL CONTROL 视觉控制5 WHYS 5个为什么THE 5 Ss 5STAKT TIME 客户需求时间KAIZEN
6、 改善7Common Excuses Cause Failure普通的理由造成失败JIT is a great concept JIT是一个重大的概念But it wont work for us.但是它对我们没有作用Were different我们是不同的8Upper Management commitment is critical 上层管理承诺是关键9The Problems With Traditional ManagementAccounting Systems传统管理会计体系的问题10Traditional accounting systemswill not work in a
7、Just-In-Time environment 传统的会计体系将不能在JIT环境中发挥作用11Traditional Accounting Systems传统的会计体系Were designed to service:设计用于服务:External外部的外部的Customers客户客户The IRS IRSThe SEC SECAuditors审计员Those guys at corporate!那些公司人员!12Traditional Accounting Systems传统的会计体系Failed to recognize that their most important custome
8、r is manufacturing!未能识别他们最重要的客户是制造业!Forced their systems on others将他们的体系专注于其他领域Accountants thought they had control会计“以为”他们能够控制Required manufacturing to do non-value added things:要求制造业做非增值的事情：Controlled stockroom控制仓库Inventory Transactions存货处理Discrete Shop orders不连续的商店定单Labor Time Tickets etc.劳动时间入场等
9、13Traditional Accounting Systems传统的会计体系As painful as these controls were,the accounting profession attempted to use the output from these systems to measure the performance of the manufacturing group.会计职业就如同这些控制一样困难，它们试图采用这些体系的产量来测量制造团队的业绩。14Standard Costs标准成本Standard Costs are estimates of what you
10、 think a product will cost to manufacture.标准成本是你“认为”某个产品的制造成本的估价。Standards are wrong from the moment which they are developed!标准在它们被发展的时候就是错误的！15The Problems With Using Standard Cost Variance Analysis使用标准成本差异分析的问题1.Variance Analysis often measures the wrong things.Dysfunctional behaviors are encoura
11、ged.差异分析经常测量错误的事情。功能失常的行为受到鼓励。2.Variance analysis does not support or promote the kaizen(continuous improvement)philosophy.差异分析并不支持或促进改善（持续改进）原理。16Purchase Price Variance Analysis买价差异分析Material price standards are weighted,therefore,variance analysis is not meaningful.材料价格标准是“加权的”，因此，差异分析没有意义。PPV an
12、alysis promotes the use of volume discounts to keep unit price down PPV分析促进使用总额折扣以保持单价下降-Inventory levels rise 存货水平上升-Obsolescence increases折旧增加Promotes the use of the lowest cost supplier.促进使用最低成本供应商。-Quality is compromised质量是折衷的-Rejects,rework,warranty increase不合格品，返工，担保增加17Absorption Accounting V
13、ariance Analysis成本分摊帐户差异分析Supports the notion of producing as much as possible.尽量支持生产的观念High-Absorption products are produced regardless of demand requirements.生产高成本的产品，而不顾需求与否。Emphasis on absorption variances results in:强调吸收变化而导致：-high inventory levels高存货水平-decreased customer service levels客户服务水平下降
14、-increased obsolence折旧上升The definition of fixed costs is an area of concern:固定成本的定义涉及到以下领域：-many costs are not truly fixed许多成本并不是真正固定的-fixed suggests that improvements are not possible.“固定”暗示着改善是不可能的。18Flexible Budgeting Variance Analysis弹性预算差异分析Flex budgets are derived from standard costing calcula
15、tions弹性预算来自于标准成本计算-Standard costs are not accurate标准成本不是精确的-activity base usually is not representative活动基础通常不是典型的Many costs are not truly variable in nature.实际上许多成本不是真的可变动。The use of flex budgets may lead to a false sense of security.使用弹性预算可能引起对安全的不信任感。19Variance Analysis does not Support Kaizen Ph
16、ilosophy差异分析不支持改善原理The above data reveals an unfavorable trend,although variances are favorable for the first three months.以上数据显示出不佳的趋势，尽管前三个月的差异显示良好。20When are Standards useful?什么时候标准有用？Standards should never be used for performance measurement 标准不要用于测量业绩Standards are useful for:标准有作用于：-expediting
17、the accounting process加速会计程序-approximation of the fair value of inventory存货公平价值的近似值-regulatory compliance调节税务21Traditional Labor Accounting传统的劳动会计Traditional definition of direct/indirect labor does not apply in a JIT environment.在JIT环境中，传统的直接/间接劳动的定义并不适用。-Multi-Skilled operators多能工-Operators perfor
18、m 5 Ss,TPM,Set-up操作员执行5S，TPM，Set-upTraditional focus on direct labor ignores other manufacturing costs.传统集中于直接劳动，忽视了其他制造成本。-Labor as a%of total cost is usually below 20%劳动占总成本的百分比一般低于20%Labor problems will be detected visually in a JIT environment在JIT环境下，劳动问题将被真实地察觉。22Traditional Scrap Reporting传统的废
19、料报告单Scrap tickets are required to be costed at stage of completion in a traditional environment在传统的环境下，废料票需要在完成阶段计算成本-requires excess clerical help需要额外的办公职员的帮助-requires detailed routings to be maintained需要保持详细的路线One-piece flow in a JIT Environment JIT环境下的一件流-Volume of scrap is reduced(batch of one)废
20、料的数量减少了（一批）-Eliminates the need for detailed costing消除了详细成本的必要-Scrap costed out at raw material stage or finished level of completion.废料在原材料阶段或完成结束时计算出成本。23Traditional Capital Justification传统的资本调整Traditional Capital budgeting methods:传统的资本预算方式：-capital project should achieve a targeted payback资本计划应该
21、达到目标回报 By viewing capital projects as investments we ignore other critical factors:如果将资本计划视作“投资”，我们忽视了其他关键因素：-impact on customer service影响客户服务-mixed model production混合模型生产Focusing on payback encourages over-purchasing of machine capacity&speed.专注于回报将鼓励购买过多的机器产量和速度24HOW JIT IMPACTS THEMANAGEMENT ACCO
22、UNTING SYSTEMJIT如何影响管理会计体系 25Impact of Just In Time on Overhead Costing Structure JIT对管理费用结构的影响Organization refocuses its attention to the shop floor组织重新将注意力集中于车间Functional/centralized groups are redeployed directly to JIT cells/Teams功能的/中央的团队被直接重新部署到JIT单元/小组Examples include:举例包括：Purchasing采购Product
23、ion control生产控制Manufacturing engineering制造工程Industrial engineering工业工程Quality control质量控制Tool design工具设计Cost Accounting成本会计26JIT refocuses attention to the factory floor JIT将注意力重新集中于工厂车间Shop floor车间President董事长27Impact of Just In Time on Overhead Costing Structure(Cont)JIT对管理费用结构的影响（续）JIT Teams take
24、 on the form of a Factory within a factory JIT小组采用厂中厂的形式Redeployment provides:重新部署能够：Greater focus on issues/opportunities 更集中于问题/机会Opportunity to control ones destiny有机会控制命运Enhanced level of control over a wider span of operations 增强控制更广范围的操作Greater sense of ownership 更具主人翁精神Problem detection and r
25、esolution is immediate问题察觉和决定迅速28Impact of Just In Time on Overhead Costing Structure(Cont)JIT对管理费用结构的影响（续）Accounting Implications:涉及的会计：Overhead costs are now associated with a JIT cell管理费用与JIT单元相关联Arbitrary allocations of overhead costs is no longer required不再需要随机分配管理费用More accurate costs:Overhead
26、 costs can be better traced to particular products 更加精确的成本：管理费用能够追踪到特定的产品29Product Costing in a JIT Environment 在JIT环境下的产品成本计算For cost collection purposes:用于成本收集目的：Each JIT cell is set up as a cost department in the accounting system.每个JIT单元都作为会计体系中的一个成本管理部门。As more cells are added,so are cost depar
27、tments.当增加更多的单元时，成本管理部门也在增加。Each JIT cell prepares Bottom-Up”budgets每个JIT单元准备“倒置式”预算30Product Costing in a JIT Environment(Cont)在JIT环境下的产品成本计算（续）For product costing purposes,overhead is classified into two cost pools:为了进行产品成本计算，管理费用被分成两种成本：Cell costs:单元成本Those costs that can be reasonably traced dir
28、ectly to a cell.Included in this pool are:那些可以被合理地追溯至单元的成本。包括：Cell Management salaries单元管理薪水Labor costs劳动力成本Tooling加工Machine Depreciation机器折旧Supplies供应Note that both fixed and variable costs are included.注意包括固定成本和可变成本。31Product Costing in a JIT Environment(Cont)在JIT环境下的产品成本计算（续）Support costs:支持成本：Th
29、ose costs that are not directly traceable to a JIT cell.These costs need to be allocated to particular cells.Examples include:那些成本不能直接追溯到JIT单元。这些成本需要分配至特定单元。举例包括：Centralized support costs 中央支持成本Heat treating热处理General Maintenance一般养护Plant depreciation工厂折旧Taxes/Insurance税/保险Centralized manufacturing
30、management中央制造管理32Overhead cost analysis traditional vs.JIT管理费用分析 传统与JIT比较Traditional JIT Environment传统JIT环境Total Overhead costs总计管理费用Support costs支持成本70%Cell costs单元成本30%Support costs支持成本40%Cell costs单元成本60%33Product costing example产品成本计算举例Homogeneous units同类单位 Support costs are allocated to each c
31、ell支持成本被分配至每个单元 Although allocations are required,costs are easier to assign because of cell layout.虽然需要进行分配，但由于单元布置，成本更易分配。34Product costing example产品成本计算举例equivalent units相等单位 Parts produced in a cell may not be homogeneous in terms of resources required 根据所需物资，在一个单元中生产的零件可能并不同类 Parts should be gr
32、ouped into catagories零件应该按照种类集合 Assign equivalent unit factors to these parts为这些零件分配相等的单位因素35Product costing example产品成本计算举例Cycle Time周期时间36Non-Financial measures in a JIT environment 在JIT环境下的非金融测量Units produced per man hour每人每小时所生产的单位-World class-2%improvement/month世界等级-2%改善/月Customer service trend
33、s客户服务趋势-Percent past due/fill rate过期百分比/填补比率Days inventory on hand现有日存货Quality rejects质量不合格品-Pareto analysis帕拉图分析Employee suggestions职工意见Daily production status日生产现状Purchasing measurements购买测量-Supplier performance供应商业绩Scrap units/dollars报废单位/元 Kaizen results改善结果 37Things to keep in mind牢记事情Changes t
34、o the MAS do not happen overnight!MAS的改变不会在一夜间发生！As the organization changes,the MAS should reflect and compliment the new organizational structure.当组织改变时，MAS应该反映和赞成新的组织结构。As JIT is implemented,changes to the MAS will evolve in a common sense manner当执行JIT时，MAS改变将以普通的方式发展Changes to the MAS should fol
35、low,not lead JIT MAS改变应该遵循而不是领导JIT38Transition period过渡周期JIT conversion JIT变换Traditional Systems传统体系Just In Time Systems JIT体系Finish结束Start 开始Transition time period 过渡周期System configuration体系构造39Accounting must ask the following questions会计必须询问以下问题Who uses the information provided?谁使用提供的信息？Why is th
36、is data required?为何需要这个数据？What would happen if this information is no longer provided?如果不再提供这个信息，那么将会发生什么事情？Is the data being imposed,or is someone asking for it?这个数据是强加的，还是有人要求的？Are decisions being made from the information?是否正在根据信息作出决定？Does the info support company goals?信息是否支持公司目标？Are we collecti
37、ng information that tells us something we already know?我们是否在收集这样的信息：它们告诉我们已经知道的事情？40Accounting must ask the following questions会计必须询问以下问题Are there other measures that will better aid the manufacturing group to monitor performance?是否还有其他测量方法来更好地帮助制造团队进行监控业绩？(Including non-financial measures)（包括非金融测量）
38、Do the measures reflect continuous improvement trends?该测量方法是否反映持续改善的趋势？Is the information timely?信息是否及时？41RISKS风险There are financial implications to a JIT implementation:JIT应用具有财务问题：-As inventory is reduced,unfavorable absorption variances will impact the bottom line由于存货减少，标准成本超额差异将影响帐本底线-Additional JIT implementation costs will also impact financial performance:额外的JIT执行成本也会影响财务业绩：-JIT training JIT培训-Plant clean-up 工厂打扫-Plant rearrangement工厂重新整理-Write-off of“discovered”obsolete inventory 对“发现”的陈旧存货的销帐THE ACCOUNTANT EARNS HIS PAY会计赚取他的薪水42