JIT培训课程(ppt 42页)

主要内容
Just In Time刚好即时
Just in Time Most Importantly JIT最重要
What is JIT? 什么是JIT？
JIT Cell Layout JIT单元布置
Traditional Manufacturing Layout 传统的生产布置
The Tools of JIT JIT工具
Common Excuses Cause Failure普通的理由造成失败
Upper Management commitment is critical 上层管理承诺是关键
Traditional accounting systemswill not work in a Just - In - Time environment 传统的会计体系将不能在JIT环境中发挥作用
Traditional Accounting Systems传统的会计体系
Standard Costs标准成本
The Problems With Using Standard Cost Variance Analysis使用标准成本差异分析的问题
Purchase Price Variance Analysis买价差异分析
Absorption Accounting Variance Analysis成本分摊帐户差异分析
Flexible Budgeting Variance Analysis弹性预算差异分析
Variance Analysis does not Support Kaizen Philosophy差异分析不支持改善原理
When are Standards useful?什么时候标准有用？
Traditional Labor Accounting传统的劳动会计
Traditional Scrap Reporting传统的废料报告单
Traditional Capital Justification传统的资本调整
Impact of Just In Time on Overhead Costing Structure JIT对管理费用结构的影响
JIT refocuses attention to the factory floor JIT将注意力重新集中于工厂车间
Impact of Just In Time on Overhead Costing Structure (Con’t) JIT对管理费用结构的影响（续）
Product Costing in a JIT Environment 在JIT环境下的产品成本计算
Product Costing in a JIT Environment (Con’t)在JIT环境下的产品成本计算（续）
Overhead cost analysis  traditional vs. JIT管理费用分析     传统与JIT比较
Product costing example产品成本计算举例Homogeneous units同类单位
Product costing example产品成本计算举例equivalent units相等单位
Product costing example产品成本计算举例Cycle Time周期时间
Non-Financial measures in a JIT environment 在JIT环境下的非金融测量
Things to keep in mind牢记事情
Transition period过渡周期JIT conversion JIT变换
Accounting must ask the following questions会计必须询问以下问题
RISKS风险

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