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【精益管理】实施精益生产方式下的成本管理存在的问题及

作者:天行健咨询分类:精益生产管理类时间:2018-06-11 19:36:53

实施精益生产方式下的成本管理存在的问题及原因

 

(1)消除安全库存可能造成缺货成本

1.LINGCUNHUOMOSHIBIRANDAOZHIQUEHUOQINGKUANGDEFASHENG

零存货模式容易导致缺货成本的发生。所谓缺货成本,是指由于库存供应中断而造成的损失。包括原材料供应中断造成的停工损失、产成品库存缺货造成的延迟发货损失和丧失销售机会的损失(还应包括商誉损失)。前面提到精益生产方式下的管理模式,实施JIT管理,认为安全库存是一种浪费,那么缺货是在所难免的,这一现象甚至经常发生。因为精益生产方式采用看板指令进行采购、生产、出货,所有的步骤都必须按时按量完成,所以生产企业与供应商必须保持良好的关系,以保证原材料供应在质量、数量、性能上有所保障。因为,一旦断货,对该企业的某方面肯定是灾难性的,企业有可能会因此失去销售、失去客户,甚至造成商誉损失。一般由缺货造成的损失比储存费用、订货费用更难以确定,一旦发生缺货,就会造成损失,而这种损失是无法弥补的。

【精益管理】实施精益生产方式下的成本管理存在的问题及

2.LINGCUNHUOMOSHIDETEDIAN

精益生产方式下的适时存货制是一种“零库存”模式,旨在通过降低原材料和产成品的库存量,尽可能地消除供应链和生产上不必要的浪费,根据顾客的需求来生产、供货,以减少与之相关的供应链安徽快3走势图成本及管理费用,通过该管理模式能减少一大笔应用于存货的资金。采用这种管理模式的优越性在于:减少存货资金的占用量,减少机会成本和材料贬值损失;降低存货方面的储存费用和管理费用;有助于增强对质量的控制。

3.LINGCUNHUOMOSHIDEJUXIANXING

LINGCUNHUOFOUDINGLECHUANTONGDEJINGJIDINGGOUPILIANGZHONGDEJIXIANGQIANTIJIASHE,BIRUXUQIULIANGGUDING、DINGHUOTIQIANQIYIZHI、CHANPINJIAGEYIZHIDENGDENG,LINGCUNHUOMOSHIRENWEISHICHANGSHIBUDUANBIANHUAZHEDE,ERQIELAIZIZHENGCECENGMIANDEYINGXIANGYESHICENGCHUBUQIONG,ZAIZHEIYANGDEHUANJINGXIA,ZHEIXIEQIANTIJIASHEDOUBIANDEGUOYULIXIANGHUA,SHIJICAOZUOQILAIKUCUNLIANGHENDA,ERQIEYETONGYANGBUNENGPAICHUQUEHUODEFASHENG,XIANGFANDE,GUOGAODEKUCUNDUIQIYENEIBUDEGUANLIZENGJIALENANDU。DANSHI,LINGCUNHUOMOSHIZAIJIQIYEJIANSHAOKUCUNJIYADETONGSHI,YEJIQIYEDAILAILEYIDINGCHENGDUDEFENGXIAN,BIRUYIDANGONGYINGLIANBEIPOHUAI,HUOZHEQIYEBUNENGZAIDUANQINEIGENJUGUKEXUQIULIANGJINXINGDIAOZHENG,YUSHIQUEHUOCHENGBENCHANSHENGLE,DUIQIYESHIBIZAOCHENGYIDINGCHENGDUDESUNSHI,CIWAI,ZAIJIANSHAOYIDABICHUCUNFEIYONGDETONGSHI,ZHEIZHONGXIAOPILIANG、DUOPICIHUIYINGXIANGGONGYINGSHANGDEYIJIANENGLI。

 

(2)预算实施过程中与目标出现偏差

安徽快3走势图SHICHANGDEDUOBIANSHIBIDAOZHIZAIYUSUANSHISHIGUOCHENGZHONGCHUXIANYUMUBIAODEPIANCHA。

JINGYISHENGCHAN

安徽快3走势图FANGSHISUOCAIYONGDEMUBIAOCHENGBENGUANLIZUOWEIYIZHONGYUSUANGUANLI,SHIZAIQIYEYUSUANDEJICHUSHANG,GENJUQIYEDEJINGYINGMUBIAO,ZAICHENGBENYUCE、CHENGBENJUECE、CEDINGMUBIAOCHENGBENDEJICHUSHANG,JINXINGMUBIAOCHENGBENDEFENJIE、KONGZHIFENXI、KAOHE、PINGJIADEYIXILIECHENGBENGUANLIGONGZUO。JIRANRUCI,SHISHIJINGYISHENGCHANFANGSHIDEQIYEWANGWANGTONGGUOYUSUANLAIJIANKONGZHANLVEMUBIAODESHISHIJINDU,YOUZHUYUKONGZHIKAIZHIYIJIYUCEQIYEDEXIANJINLIULIANGHELIRUN,YINCIYOUSHICHANGHUANJINGBIANHUASUODAILAIDEBUQUEDINGFENGXIANYIJIZIYUANDEXIQUEZAIYIDINGCHENGDUSHANGJIQIYEZENGJIALENANDU。

 

(3)忽视质量问题导致增加质量成本

安徽快3走势图HUSHIZHILIANGWENTIBIRANHUIZENGJIAZHILIANGCHENGBEN。ZHEISHIRENHEYIJIASHENGCHANQIYEDOUBIXUZHONGSHIDEWENTI,YINGDANGJIANGQIYEZHONGZHILIANGYUFANGHEJIANDINGCHENGBENFEIYONGYUCHANPINZHILIANGBUFUHEQIYEZISHENHEGUKEYAOQIUSUOZAOCHENGDESUNSHIYIBINGKAOLV。ERSHISHI“LINGKUCUN”MOSHIDEQIYEDADUODOUYUGONGYINGSHANGYOUZHEZHANGQIDESHENGYIWANGLAI,GONGYINGSHANGDUIQIYEDESHENGCHANLINGBUJIANDESHUXINGHESHULIANGLERUZHIZHANG,XIANGRIBENFENGTIANDUICHANPINZHUIQIUSHUSHI、MEIGUAN,WANGWANGDUILINGBUJIANSHILIANGSHENDINGZAODE,ZAIFENGTIANXUNSUKUOZHANDETONGSHI,DUILINGBUJIANDEXUQIUDAFUZENGJIA,YUANYOUDEGONGYINGSHANGWUFATIGONGZUGOUSHULIANGDELINGBUJIAN,SHIDEFENGTIANBIXUYUZHIQIANSUOBUSHUXIDEGONGYINGSHANGHEZUO,CISHIYOUMEIYOUDUICHANPINZHILIANGJINXINGYANGEBAGUAN,CAIHUIDAOZHIFENGTIANZHAOHUISHIJIANDEFASHENG,ZAOCHENGYIDABIZAIZHILIANGFANGMIANDECHENGBEN。ZHILIANGCHENGBENSHISHISHIJINGYISHENGCHANDEQIYESUOBIXUZHUYIDEWENTI,WULUNSHIZAIPINGHUANFAZHANJIEDUAN,HAISHIZAIKUAISUKUOZHANJIEDUAN,DOUBIXUDUICHANPINZHILIANGJINXINGBAGUAN。DAOZHIZHILIANGSHIJIANFASHENGDEYUANYINZHUYAOYOUYIXIALIANGDIAN:

安徽快3走势图①SHISHIJINGYISHENGCHANFANGSHIDEQIYEYUGONGYINGSHANGDEGUANXI

安徽快3走势图DANYUANGONGYINGSHIDAOZHIZHILIANGWENTIFASHENGDEWAIBUYUANYIN。LINGCUNHUOMOSHISHIJINGYISHENGCHANFANGSHIDEDIANXINGTEDIANZHIYI,SHISHIJINGYISHENGCHANFANGSHIDEQIYEDEKUCUNLIANGJIEJINLING,GONGYINGSHANGNENGGOUANSHI、ANLIANGDIWANCHENGGONGHUORENWU,ERQIEZAICHANPINYANFA、SHEJI、KAIFAJIEDUANDOUBIXUBAOCHIJINMIDEHEZUOGUANXI。NEIME,QIYEZAIDUIGONGYINGSHANGDESHENHEGUOCHENGBIXUSHIFEICHANGDEYANGE。ZHEIZHONGYANGEDESHENHECONGDUANQIERYAN,HUIJIADAQIYEDECHENGBENZHICHU,ZUIZHONGZHUANJIADAOCHANPINJIAGESHENSHANG,CONGZHANGQIERYAN,ZHEIZHONGMIQIEDEHEZUOGUANXIYOUZHUYUBAOZHENGCHANPINZHILIANGHEJIANGDIYUANCAILIAOJIAGE。DANLINGYICENGMIAN,RUGUOSHENGCHANQIYEZAIGAOSUFAZHANJIEDUAN,DAGUIMODEKUOZHANGHUIDAOZHIYUANYOUDEGONGYINGSHANGWUFAANSHIANLIANGDITIGONGYUANCAILIAO,ERJIANYUDINGDANDEYALI,QIYEBIXUZAIDUANQINEIZENGJIAXINDEHEZUOHUOBAN,XINDEGONGYINGSHANGDUIGAIQIYELEJIESHANGQIAN,ERQIEGUANXIJICHUBUGOUQIANGYING,SUOTIGONGDECHANPINBUYIDINGNENGBAOZHENGZHILIANG,ZAICIQINGKUANGZHIXIA,ZHILIANGWENTIQIAORANERZHI。ERRUGUOQIYEZAIPINGWENFAZHANJIEDUAN,WEINENGCHULIHAOYUGONGYINGSHANGDEGUANXI,JINGGUOJINGXINSHAIXUANDEHEZUOHUOBANYEKENENGTIGONGCIPIN,ERDUIYUMEIYOUANQUANKUCUNDEQIYELAISHUO,ZHEIDIANSHIZHIMINGDE。

②ZHILIANGGUANLIZHIJIEZENGJIACHENGBENZHICHU

ZHILIANGGUANLIBINGBUSHIDULICUNZAIDE,BIXUGUANCHUANYUQIYECAIGOU、SHENGCHAN、CHUKUDEQUANGUOCHENG,ZAISHIXINGZHILIANGGUANLIDEGUOCHENGZHONG,BIXUZHONGSHIZHILIANGCHENGBENDEHESUANYUKAOHE。ZHEIZHONGGUANLISHEJIDAOZHILIANGCHENGBENSHUJUDESHOUJIHETONGJIFENXI、YUFANGXINGGONGZUO、PINGGUXINGGONGZUO、BUJIUXINGCUOSHIDENGDENG,ZHEIYIXILIEFUZADEZHILIANGGUANLIGUOCHENGHUIZHIJIEDAOZHICHENGBENDEZHICHU,YINCIWANGWANGHENDUOQIYEZAIZHILIANGSHIJIANFASHENGZHIHOUCAIXIANGFANGSHEFAYAOBUJIU,JIQIYEWANHUIXINYU。

安徽快3走势图JIRANSHISHIYIXILIEDEZHILIANGCHENGBENGUANLIHUIZHIJIEZAOCHENGYIDABIZHICHU。NEIME,DUIYUYIGESHENGCHANQIYEERYAN,SHIYINGGAIQUANHENGZHEIBIZHIJIEFEIYONGDAILAIDEZHICHUYUZHILIANGJIANGUANDEDANGSUOJIANSHAODEZHICHU,HAISHIYINGGAISHIKEBAZHUCHANPINZHILIANGWEIGUKESHULIYIGEPINPAIXINGXIANGNI?ZHEIDIANYINGDANGYOUQIYEGUANLIZHEQUQUANHENG,DANCONGZHANGQILAIKAN,BAOZHENGZHILIANG、SHULIPINPAISHIBIXUDE。

 

(4)未引入合适的成本核算方法

安徽快3走势图JIYUJINGYISHENGCHANFANGSHIZHUDUOTEDIAN,TASUOSHIHEDEYITAOCHENGBENGUANLIMOSHIBIJIAOFUZA,QIYEZAIYINRUJINGYISHENGCHANFANGSHIWANGWANGSHIZHANGQIDESHIQING,ZHEIZHONGGAIGEBUSHIYICUERJIUDE,SUOYIJIANLIQIYITAOSHIHEZISHENDECHENGBENGUANLIMOSHIHEXINXIXITONG,CHULEYAOTOURUYIDABIZIJINZHIWAI,HAIYAOJINGGUOZHANGSHIJIANDEMOSUO。LINGYIFANGMIAN,WOGUOJIAGONGXINGQIYEJIBENCHUYUGUOJICHANYEZENGZHILIANDEDIDUANHUANJIE,ZHENZHENGTIXIANKEJISHUIPINGHEYAOSUANLIANGDESHEBEIHEZHONGJIANTOURUYANZHONGYILAIJINKOU,ZAIZHEIZHONGQINGKUANGXIA,GENBENWUXUKAOLVCHANPINSHENGMINGZHOUQICHENGBENYIJIDUIMUBIAODEYUSUAN,ZHIXUYAOANZHILINGJINXINGJIAGONGSHENGCHAN,WANCHENGRENWU。


安徽快3走势图CHUANTONGDECHENGBENHESUANFANGFAYIJINGWUFAYINGYONGYUJINGYISHENGCHANFANGSHI。DANGUONEIHENDUOQIYEDUIJINGYISHENGCHANFANGSHIRENSHIBUDAOWEI,JINJINXUEDAOBIAOMIANDEKANBANGUANLIHELINGCUNHUOMOSHI,ERMEIYOUZHIDINGYIXILIEYUZHIXIANGPIPEIDECHENGBENGUANLIMOSHI,CHUANTONGDECHENGBENGUANLIMOSHIPIANXIANGDUICHENGBENJINXINGSHIZHONGKONGZHIHESHIHOUKONGZHI,GUIJIZHIJIECAILIAO、ZHIJIERENGONGHEZHIZAOFEIYONG,BUNENGJIESHIYUGESHENGCHANBUZHOUYOUGUANDECHENGBENDONGYIN,YEJIUWUFADUICHANPINSHENGCHANDEMEIYIDAOGONGXUBIANBIECHUZENGZHIZUOYEHEFEIZENGZHIZUOYE。JINGYISHENGCHANFANGSHISHICONGCHANPINYANFASHIQIKAISHIDUICHANPINDESHENGMINGZHOUQICHENGBENJINXINGGENZONG,CONGERDUICHENGBENJINXINGYOUXIAODESHIQIANKONGZHI,RUGUOCAIYONGCHUANTONGDECHENGBENHESUANFADUICHANPINCHENGBENJINXINGJISUAN,JIANGNANYIDADAODUICHANPINDESHIQIANKONGZHI。



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