謝德龍ShadowXIE

CostDeploymentPillarOverview

成本部署支柱概述ScopeandTargets

范圍和目標(biāo)?

Give

an

General

Overview

of

Cost

Deployemnt

Pillar,

with

the

7

Step

structure

logic.

用七步法的邏輯，對(duì)成本部署支柱進(jìn)行概述?

Understand

the

benefits

of

implementation

and

development

of

Cost

Deployment

pillar.

了解成本部署支柱實(shí)施和開(kāi)發(fā)的好處?

Definition

of

Causal

and

resultant

Losses,

resolution

methodologies

with

expected

benefits,

through

guided

observation

of

the

Cost

Deployment

Matrices.

定義原因和結(jié)果性損失，通過(guò)成本部署來(lái)找到合適的解決方案并預(yù)期可帶來(lái)的收益?

Understand

the

basic

elements

of

product

Cost

and

the

understand

how

to

link

with

the

losses

and

waste.

了解生產(chǎn)成本構(gòu)成的基本要素，并知道如何關(guān)聯(lián)損失和浪費(fèi)?

Recognizing

the

different

Cost

Deployment

Matrices,

their

contents

and

how

are

linked.

能夠區(qū)別出成本部署中所有矩陣、內(nèi)容、它們之間的關(guān)聯(lián)性WCMFramework

WCM框架OneofthemajordrawbacksofTPM,TQC,JITandTIEactivitiesisthelackofdirectrelationshipbetweenanactivityanditscostreductionbenefit.全面生產(chǎn)維護(hù)、全面質(zhì)量控制、準(zhǔn)時(shí)化生產(chǎn)、全面工業(yè)工程的一個(gè)重要缺點(diǎn)，是缺乏落實(shí)這些體系的具體活動(dòng)與成本效益的關(guān)聯(lián)性.Values價(jià)值Peopleinvolvement,valuecreation,customersatisfaction全員參與，創(chuàng)造價(jià)值，客戶滿意Safety安全CostDeployment成本部署TotalIndustrialEngineering全員工業(yè)工程TotalQualityControl全面質(zhì)量控制TotalProductiveMaintenance全員生產(chǎn)維護(hù)JustInTime準(zhǔn)時(shí)化生產(chǎn)Method&Std方法與標(biāo)準(zhǔn)Focus焦點(diǎn)Productivity生產(chǎn)力QualityImprovement質(zhì)量改善EquipmentEffectiveness設(shè)備效能ServiceLevel客服水平Vision愿景Zerowastes零浪費(fèi)Zerodefects零缺陷Zerobreakdowns零故障Zeroinventory零庫(kù)存WorkplaceOrganization車(chē)間組織Quality品質(zhì)Maintenance維護(hù)Logistics物流CostDeployment成本部署

ABridgebetweentwoWorlds連接兩個(gè)世界的橋梁

One

of

the

main

disadvantages

of

TPM,

TQC,

JIT,

TIE

and

traditionalindustrial

Finance

Controlling

activities

is

the

lack

of

a

direct

linkbetween

their

activities

their

benefits

in

terms

of

Product

CostcuttingTPM,TQC,JIT,TIE和傳統(tǒng)的財(cái)務(wù)這些活動(dòng)之間始終缺少一個(gè)主要的方面是這些活動(dòng)所帶來(lái)的收益可以直接鏈接到制造成本降低方面No

improvement

system

can

be

satisfactory

without

Cost

Appraisalcapability

function改善系統(tǒng)如果沒(méi)有成本評(píng)估功能是不會(huì)令人滿意的The

Cost

Deployment

is

a

method

to

implement

a

functional

andsystematic

cost

cutting

program

through

the

co-operation

betweenthe

Production

and

Administration

and

Finance

Controllingfunctions成本部署是一種通過(guò)生產(chǎn)、管理、財(cái)務(wù)人員共同合作，去系統(tǒng)性實(shí)現(xiàn)降低成本的方法。TheCostDeploymentallowsto…

成本部署允許…1

Investigate

the

link

between

cost

factors,

related

processes

and

resulting

losses

and

waste

調(diào)查成本影響因素，相應(yīng)流程和由此造成的損失和浪費(fèi)之間的關(guān)聯(lián)性2

Identify

the

relationship

between

waste/losses

and

their

cutting識(shí)別出降低浪費(fèi)/損失之間的關(guān)聯(lián)性3

Understand

if

the

know-how

for

waste/losses

and

their

cutting

is

available

and

how

to

get

it,

if

required

知道浪費(fèi)/損失如何降低4

Classify

projects

for

waste

and

loss

cutting

based

on

a

cost/benefit

analysis

依據(jù)成本/效益分析對(duì)浪費(fèi)和損失削減項(xiàng)目進(jìn)行分類(lèi)Implement

a

“SMART”

cost

cutting

program實(shí)施一個(gè)SMART成本降低計(jì)劃

S

:

Specific具體的

M

:

Measurable可測(cè)量的

A

:

Attainable可實(shí)現(xiàn)的

R

:

Results-focused重結(jié)果

T

:

Time-based時(shí)效性LossesandWasteConcept

損失和浪費(fèi)的概念A(yù)

Waste

is

is

an

excessive

of

input

resources(manpower,

materials,

production

equipment,energy)

than

those

strictly

needed

to

producethe

required

output

(input

not

efficiently

used)浪費(fèi)是一種過(guò)度的投入資源，即超出那些嚴(yán)格生產(chǎn)所需要的輸出（指沒(méi)有被有效利用的資源，A

Loss

is

the

use

of

any

resource

(manpower,materials,

production

equipment,

energy),

notadding

any

value

to

the

product

delivered

tothe

final

customer

(input

not

effectively

used).損失是指針對(duì)生產(chǎn)過(guò)程、客戶的產(chǎn)品投入資源后任何沒(méi)有增加其價(jià)值的部分（沒(méi)有被有效利用） CostandLosses成本和損失

…aredifferentthings兩者之間是不同的

COSTmoney金錢(qián)$,

￥,

€,

…

EFFECT影響

FINANCE

Cost

Centersarea財(cái)務(wù)成本領(lǐng)域?

Losses

and

Waste

are

measured

in

physical

units

(hours,

pieces,kWh…)

損失和浪費(fèi)是用物理單位來(lái)衡量的（小時(shí)，片，千瓦時(shí)）

economical

units

(€,

$,

…)

LOSSES

physical

units物理單位hours,

work

pieces,

kwh,

CAUSE原因

Each

LOSSES

and

WASTE

can

be

converted

into

COST

DRIVERMANUFACTURING

Processesarea制造領(lǐng)域CostDeploymentisthepass”

成本部署就是“導(dǎo)航”The

Cost

Deployment

allows

identify

and

understand

the

total

valueof

Losses

and

Waste

within

the

plant

WCM

perimeter.成本部署要識(shí)別出總的損失和浪費(fèi)在工廠的WCM制造成本內(nèi)It

is

thepass

for

the

other

pillars.它為其它支柱提供導(dǎo)航作用The

result

of

the

analysis

made

by

Cost

Deployment

sets

thepriority

for

the

otherPillars

and

defines

the

direction

of

the

actionsto

be

taken.成本部署的分析結(jié)果確定了其它支柱的優(yōu)先級(jí)，并且確定了采取的行動(dòng)方向。 CostDeploymentApplication

成本部署應(yīng)用

Ext.

Handl.ManpowerEnergySalaries

Others

Maintenance.Maint.Material

Perd

mat

dir

PRODUCT

TRANSFORMATION

COST生產(chǎn)制造成本

SSEHandling

AmmortamentiCDCost

Deployment

is

applied

using

a

set

of

matrixes

that

supportimplementationof

the

method.成本部署是通過(guò)使用一系列矩陣來(lái)實(shí)現(xiàn)方法的實(shí)施

Identification

of

source

losses

Linking

causal

and

resultant

losses

Valorisation

of

losses

Selection

of

methodologies

for

elimination

of

losses

Defining

projects

Follow-up

and

budget CostDeploymentMatrixs

成本部署矩陣Cost

Deployment

is

developed

by

a

set

of

Matrices

that

supportimplementation

of

the

method

step

by

step.成本部署是由一組矩陣支持的，該矩陣支持一步一步地實(shí)現(xiàn)該方法

Each

MATRIX

is

closely

linked

to

the

activities

of

the

steps

of

the

Pillar.每個(gè)矩陣都與個(gè)支柱步驟的活動(dòng)緊密相連The7StepsofCostDeployment

成本部署七步法Step1Step2Step3Step4Step5Step6Step7Identifytotalfactorycostsbyfinancialdept.財(cái)務(wù)部門(mén)提供工廠的總成本Establishtargetforcostreduction設(shè)定降低成本的目標(biāo)Separatetotalcostsbydifferentprocesses區(qū)分各個(gè)不同流程的成本Identifywastesandlossesqualitatively識(shí)別損失與浪費(fèi)Identifywastesandlossesbasedonthepastoperatingdata(ifavailable)oronthemeasurementofwastesandloosesquantitatively根據(jù)以往的運(yùn)營(yíng)數(shù)據(jù)識(shí)別出浪費(fèi)與損失或者測(cè)量出浪費(fèi)與損失Separatecasuallossesandresultantlosses區(qū)分原因性損失和結(jié)果性損失Translateidentifiedwastesandlossesintocosts轉(zhuǎn)換識(shí)別出的浪費(fèi)與損失為成本Identifymethodstorecoverwastesandlosses找出方法彌補(bǔ)浪費(fèi)與損失Estimatecostsforimprovementandtheamountofpossiblecostreduction估算出可減少損失與浪費(fèi)的成本Establishimprovementplananditsimplementaction建立可改進(jìn)計(jì)劃與其執(zhí)行行為Followupandtothenextstage跟蹤每個(gè)階段情況A

recurring

loop

for

a

continuous

improving持續(xù)改進(jìn)的循環(huán)回路Step1DefinitionoftheCostPerimeter

第一步定義成本范圍Step1Step2Step3Step4Step5Step6Step7Identifytotalfactorycostsbyfinancialdept.財(cái)務(wù)部門(mén)提供工廠的總成本Establishtargetforcostreduction設(shè)定降低成本的目標(biāo)Separatetotalcostsbydifferentprocesses區(qū)分各個(gè)不同流程的成本Identifywastesandlossesqualitatively識(shí)別損失與浪費(fèi)Identifywastesandlossesbasedonthepastoperatingdata(ifavailable)oronthemeasurementofwastesandloosesquantitatively根據(jù)以往的運(yùn)營(yíng)數(shù)據(jù)識(shí)別出浪費(fèi)與損失或者測(cè)量出浪費(fèi)與損失Separatecasuallossesandresultantlosses區(qū)分原因性損失和結(jié)果性損失Translateidentifiedwastesandlossesintocosts轉(zhuǎn)換識(shí)別出的浪費(fèi)與損失為成本Identifymethodstorecoverwastesandlosses找出方法彌補(bǔ)浪費(fèi)與損失Estimatecostsforimprovementandtheamountofpossiblecostreduction估算出可減少損失與浪費(fèi)的成本Establishimprovementplananditsimplementaction建立可改進(jìn)計(jì)劃與其執(zhí)行行為Followupandtothenextstage跟蹤每個(gè)階段情況 FromPlantCoststoTrasformationCosts

從工廠成本到轉(zhuǎn)換成本The

transformation

cost

is

the

part

of

the

Plant

Cost

Structure

whichcan

be

suitable

for

implementation

of

CD

tools.轉(zhuǎn)換成本是工廠成本結(jié)構(gòu)的一部分，可以適用于CD工具的實(shí)現(xiàn)

Ene.

and

Env.

Fix

costWith

reference

to

the

transformation

cost,

it

is

possible

to關(guān)于轉(zhuǎn)換成本，可能是:measure

the

ability

of

loss

identification

through

the

CD.

通過(guò)CD識(shí)別測(cè)量出損失的能力evaluate

and

certify

results

obtained

from

improvements.

評(píng)估驗(yàn)證改進(jìn)后的結(jié)果TOTAL

PLANT

COSTSTRANSFORMATION

COST Costreductiontargets

成本降低目標(biāo)Once

the

plant

Transformation

costs

has

been

analyzed

and

WCM

Costperimeter

has

been

defined,

the

following

is

required:一旦分析出來(lái)工廠的轉(zhuǎn)換成本和WCM成本范圍被定義后，則需要如下Definition

of

cost

cutting

targets

定義成本降低目標(biāo)cost

cutting

target

in

a

consolidated

process

can

be

in

suitablerange

of

4-8

%

of

transformation

cost,

YOY

降低轉(zhuǎn)換成本百分之四到百分之八的目標(biāo)是適合的Calculation

of

transformation

costs

by

processes,

to

identify(homogeneous)

areas

of

the

plant

which

will

be

then

classified

onthe

basis

of

the

different

losses

categories,

in

order

to

prioritizethe

attack

to

the

various

losses.

通過(guò)流程計(jì)算轉(zhuǎn)換成本，識(shí)別（同類(lèi)的）工廠區(qū)域內(nèi)的不同損失和分類(lèi)，為了優(yōu)先

攻擊那些損失TransformationCostsbyProcess

按流程區(qū)分轉(zhuǎn)換成本COST

CATEGORIES成本分類(lèi)

PROCESSES流程Step2步驟2

LossesIdentification損失識(shí)別Step1Step2Step3Step4Step5Step6Step7Identifytotalfactorycostsbyfinancialdept.財(cái)務(wù)部門(mén)提供工廠的總成本Establishtargetforcostreduction設(shè)定降低成本的目標(biāo)Separatetotalcostsbydifferentprocesses區(qū)分各個(gè)不同流程的成本Identifywastesandlossesqualitatively識(shí)別損失與浪費(fèi)Identifywastesandlossesbasedonthepastoperatingdata(ifavailable)oronthemeasurementofwastesandloosesquantitatively根據(jù)以往的運(yùn)營(yíng)數(shù)據(jù)識(shí)別出浪費(fèi)與損失或者測(cè)量出浪費(fèi)與損失Separatecasuallossesandresultantlosses區(qū)分原因性損失和結(jié)果性損失Translateidentifiedwastesandlossesintocosts轉(zhuǎn)換識(shí)別出的浪費(fèi)與損失為成本Identifymethodstorecoverwastesandlosses找出方法彌補(bǔ)浪費(fèi)與損失Estimatecostsforimprovementandtheamountofpossiblecostreduction估算出可減少損失與浪費(fèi)的成本Establishimprovementplananditsimplementaction建立可改進(jìn)計(jì)劃與其執(zhí)行行為Followupandtothenextstage跟蹤每個(gè)階段情況AMatrixDescriptionA矩陣描述

IdentifyandallocatetheLossesintheprocess識(shí)別過(guò)程中的損失PerdiLossesteThe

A

Matrix

define

and

quantify

the

lossesA矩陣定義和量化損失.It

is

also

called

Loss-Where”

Matrix,

as

itlinks

losses

with

processes它被稱(chēng)作是損失在哪里矩陣，因?yàn)樗鼘p失和過(guò)程聯(lián)系起來(lái)了A

MatrixIt

does

a

qualitativeanalysis

for

each

processand

ranks

the

Losses

intothe

following

categories對(duì)每個(gè)過(guò)程進(jìn)行定性分析將損失分為以下類(lèi)別:

?

No

impact無(wú)

?

Low

impact低

Medium

impact中

?

High

impact高

?APlant

Sub-process

B

C

D AMatrix

A矩陣

LowImpactMediumImpactHighImpactHigh

impact高影響度Medium

impact中影響度Low

impact低影響度No

impact無(wú)影響List

and

allocate

alllossesClassification

bycategory

could

help列出所有損失并進(jìn)行分類(lèi)有助于

:

Machine設(shè)備

Manpower人力

Materials材料

Energy能源Evaluate

the

impact

ofeach

loss

on

eachprocess

評(píng)估每個(gè)損失對(duì)過(guò)程造成的影響TipsforAMatrix

A矩陣提示pare

“high

and

medium

impact”

losses

to

other

losses

tocheck

for

ranking

consistency“高、中等影響”損失與其他損失比較檢查排名一致性The

sameparison

applies

for

“High

and

Low

impact”

Losses同樣的比較也適用于高、中等影響Typically,

result

should

be

about

5–10%

for

high

impact

losses

(>10%=

too

many

data

examined;

<5%

=

probably

some

important

losseswere

not

identified)通常來(lái)講，5–10%

是適用于高影響度；小于百分之五可能是有一些重大損失未識(shí)別出Add

as

manyments

as

possible:

for

the

next

releases

of

matrixA

these

may

help

in

understanding

the

previous

release添加盡可能多的注釋?zhuān)簩?duì)于矩陣A的下一個(gè)版本，這些有助于理解以前的版本。pare

and

review比較和回顧… AMatrixexample

A矩陣范例One

more

concept

…

causal

and

resultant另一個(gè)概念…原因性和結(jié)果性Step3步驟3

LinkCausalandResultingLosses原因性和結(jié)果性損失之間的關(guān)聯(lián)Step1Step2Step3Step4Step5Step6Step7Identifytotalfactorycostsbyfinancialdept.財(cái)務(wù)部門(mén)提供工廠的總成本Establishtargetforcostreduction設(shè)定降低成本的目標(biāo)Separatetotalcostsbydifferentprocesses區(qū)分各個(gè)不同流程的成本Identifywastesandlossesqualitatively識(shí)別損失與浪費(fèi)Identifywastesandlossesbasedonthepastoperatingdata(ifavailable)oronthemeasurementofwastesandloosesquantitatively根據(jù)以往的運(yùn)營(yíng)數(shù)據(jù)識(shí)別出浪費(fèi)與損失或者測(cè)量出浪費(fèi)與損失Separatecasuallossesandresultantlosses區(qū)分原因性損失和結(jié)果性損失Translateidentifiedwastesandlossesintocosts轉(zhuǎn)換識(shí)別出的浪費(fèi)與損失為成本Identifymethodstorecoverwastesandlosses找出方法彌補(bǔ)浪費(fèi)與損失Estimatecostsforimprovementandtheamountofpossiblecostreduction估算出可減少損失與浪費(fèi)的成本Establishimprovementplananditsimplementaction建立可改進(jìn)計(jì)劃與其執(zhí)行行為Followupandtothenextstage跟蹤每個(gè)階段情況CausalandResultantLosses

原因性和結(jié)果性損失CAUSAL

LOSSES原因性損失It’s

a

loss

caused

by

aproblem

of

a

process

orequipment

itself

(noother

loss

causes

it)RESULTANT

LOSS結(jié)果性損失Machine,

Material,Manpower,

Energy

orLogistic

loss

caused

byone

of

the

causal

losses.As

a

consequence

of

their

cause-effect

relationship,

working

oncausal

losses,

will

attack

also

the

related

resultant

losses.So,

the

first

step

to

reduce

the

resultant

losses

is

to

identify

therelated

causal

losses.因?yàn)樗麄兊脑?影響關(guān)系，對(duì)原因性損失的攻擊也會(huì)關(guān)聯(lián)到其結(jié)果性損失，因此，減少由此產(chǎn)生的損失的第一步是識(shí)別相關(guān)的原因性損失

-

Working

on

the

resultant

losses

is

uneffective!聚焦在結(jié)果性損失上是無(wú)效的

-

Our

improvement

effort

must

focus

only

on

the

causallosses!我們的改善需聚焦在原因性損失

From

the

point

of

view

of

improvement

opportunity,

two

typesof

losses

are

identified從改進(jìn)機(jī)會(huì)的角度來(lái)看兩種損失類(lèi)型被識(shí)別:一種由過(guò)程或設(shè)備自身引起的損失(并非由其他損失引起)。由原因性損失引起的設(shè)備、材料、人力、能源或物流的損失。CausalandResultantLosses-Example1

原因性和結(jié)果性損失范例

BREAKDOWNLoss

value

=

X

CAUSAL

DIRECTMANPOWERENERGY

INDIECTMANPOWERMATERIALSPARE

PARTS

MATERIAL++++=X

UPSTREAM

StarvingLoss

value

=

Z

RESULTANTDOWNSTREAM

BlockingLoss

value

=

Y

RESULTANT

BREAKDOWNTotal

Loss

value

=

X

+

Y

+Z BMatrixDescription

B矩陣描述Plant

Sub-processSotto-processo

diCausalLossesB

Matrix?

Classifies

losses

into

Causal

and

Resultant原因和結(jié)果性損失分類(lèi).?

Identifies

the

existing

relationships

between

them

for

each

process.識(shí)別出現(xiàn)有的關(guān)系在每個(gè)過(guò)程之間

Causal

and

Resulting

Losses

Plant

Sub-processIndication

about

the

relationshipbetween

causal

and

resultinglossesB

MatrixThe

aim

of

this

activity

is

toidentify

the

real

causes

thatgenerate

each

loss

in

eachprocess,

in

order

to

focus

theimprovement

actions

towardthe

proper

targets.-B

Matrix

rows

area

only

the

causal

losses

identified

with

the

A

Matrix.B矩陣的行區(qū)域是A矩陣的識(shí)別出的原因性損失B

Matrix

columns

are

the

causal

and

resulting

losses

identified

with

the

A

Matrix.B矩陣中的列是A矩陣的識(shí)別出的原因和結(jié)果性損失For

each

causal

loss

the

resulting

losses

should

be

identified

by

“X”每一個(gè)原因性損失導(dǎo)致的結(jié)果性損失用X識(shí)別Link

Causal

and

Resultant

Losses原因性和結(jié)果性損失的關(guān)聯(lián)性

B

MatrixB矩陣

:這項(xiàng)活動(dòng)的目的是找出根因，在每個(gè)流程中的損失，以便集中進(jìn)行改善 BuildingtheBMatrix

創(chuàng)建B矩陣Work

on

Red

and

Yellow

Losses聚焦紅顏色和黃顏色的損失

B

MatrixCasual

lossesList

Causal

Losses

on

rows列出行的原因性損失

B

Matrix BuildingtheBMatrix

創(chuàng)建B矩陣 BuildingtheBMatrix

創(chuàng)建B矩陣Casual

lossesList

the

Causal

and

Resultant

losses

on

Columns列出列中的原因和結(jié)果性損失

Causal

and

Resultant

losses

B

Matrix BuildingtheBMatrix

創(chuàng)建B矩陣Casual

lossesMark

with

?X?

the

intersection用X標(biāo)記交叉的部分

Causal

and

Resultant

losses

B

MatrixTipsforBMatrixB矩陣提示For

each

loss,

it

must

be

assessed

if

this

results

in

furtherlosses

anywhere

within

the

process.對(duì)于每一個(gè)損失必須評(píng)估是否導(dǎo)致在過(guò)程內(nèi)進(jìn)一步的損失All

resultant

losses

shall

be

reported

(even

minor

ones).所有的結(jié)果性損失必須有報(bào)告When

examining

losses,

a

loss

initially

identified

as

a

causalone

may

turn

out

to

be

a

resulting

loss,

instead.

Under

sucha

condition

go

back

to

definition

of

matrix

A.當(dāng)檢查損失時(shí)，最初認(rèn)定為原因性損失可能會(huì)導(dǎo)致的損失。在這樣的條件下，重新回到矩陣A的定義。Add

as

manyments

as

possible,

as

matrix

B

couldundergo

further

reviews

at

a

later

stage

andments

mayhelp

in

understanding

the

previous

release.添加盡可能多的備注，在將來(lái)備注有助于理解前一版本Search

everywhere尋找…Step4步驟4

EconomicalValueoftheLosses損失的經(jīng)濟(jì)價(jià)值Step1Step2Step3Step4Step5Step6Step7Identifytotalfactorycostsbyfinancialdept.財(cái)務(wù)部門(mén)提供工廠的總成本Establishtargetforcostreduction設(shè)定降低成本的目標(biāo)Separatetotalcostsbydifferentprocesses區(qū)分各個(gè)不同流程的成本Identifywastesandlossesqualitatively識(shí)別損失與浪費(fèi)Identifywastesandlossesbasedonthepastoperatingdata(ifavailable)oronthemeasurementofwastesandloosesquantitatively根據(jù)以往的運(yùn)營(yíng)數(shù)據(jù)識(shí)別出浪費(fèi)與損失或者測(cè)量出浪費(fèi)與損失Separatecasuallossesandresultantlosses區(qū)分原因性損失和結(jié)果性損失Translateidentifiedwastesandlossesintocosts轉(zhuǎn)換識(shí)別出的浪費(fèi)與損失為成本Identifymethodstorecoverwastesandlosses找出方法彌補(bǔ)浪費(fèi)與損失Estimatecostsforimprovementandtheamountofpossiblecostreduction估算出可減少損失與浪費(fèi)的成本Establishimprovementplananditsimplementaction建立可改進(jìn)計(jì)劃與其執(zhí)行行為Followupandtothenextstage跟蹤每個(gè)階段情況ProductStandardCostDefinition

產(chǎn)品標(biāo)準(zhǔn)成本定義DirectThe

standard

cost

of

the

product

is

the

sum

ofmaterial

standard

cost

and

Trasformation

standard

cost產(chǎn)品的標(biāo)準(zhǔn)成本是直接材料標(biāo)準(zhǔn)成本與轉(zhuǎn)換標(biāo)準(zhǔn)成本A

pre-defined

costrepresentinga

technical-

economic

reference

forpany

activity,used

to

plan

and

control

the

business.

預(yù)定義成本,代表企業(yè)活動(dòng)的技術(shù)經(jīng)濟(jì)參考，用于計(jì)劃和控制業(yè)務(wù)?！皊tandard”

are

considered

as

main

reference

to

buildpany

Budgetcosts

標(biāo)準(zhǔn)成本被認(rèn)為是公司建立預(yù)算的主要參考ProductStandardCostCalculation

產(chǎn)品標(biāo)準(zhǔn)成本計(jì)算DIRECT

MATERIAL

STANDARD

COST直接材料標(biāo)準(zhǔn)成本TRASFORMATION

STANDARD

COST標(biāo)準(zhǔn)轉(zhuǎn)換成本xBILL

OF

MATERIAL物料清單STD

PURCHASE

PRICES標(biāo)準(zhǔn)采購(gòu)單價(jià)==PRODUCT

STANDARD

COST

產(chǎn)品標(biāo)準(zhǔn)成本

=xINDIRECT

MATERIALS間接材料ENERGY能源+

STD

PURCHASE

PRICES標(biāo)準(zhǔn)采購(gòu)單價(jià)STD

ENERGY

COST標(biāo)準(zhǔn)能源成本INDIRECT

WORKING

HOURS間接人工工時(shí)DIRECT

WORKING

HOURS直接人工STD

HOURLY

RATES標(biāo)準(zhǔn)工資率OTHERS其他OTHERS其他ProductStandardCostBreakdown

產(chǎn)品標(biāo)準(zhǔn)成本分解18.251

STANDARD

PRODUCT

COST

TRANSFORMATION

COST

BREAKDOWN

-

PLANT

XXXXXCOST3.8662.0241.9451.8161.7691.372DIRECT

MATERIAL

TOTAL

ADDED

VALUE

1.2101.123590424

128Direct

Labour

CostScrap

&

LossesOther

ExpensesMaintenanceIndirect

Labour

CostUtilitiesFunctional

CostsConsumable

MaterialsSalaryProject

Expenses

/

RentalsFixed

Assets

depreciationSet-up

MANUFACTURING

STANDARDMANUFACTURING

COSTS

PLANTDIRECT

MATERIAL

STANDARD

COST

3.8662.0241.9841.9451.816

1.2101.372

88.428

ACTUAL

K€

/

Month

for

MAY

average

MANUFACTURING

COSTS

PLANT

1.123590424

128DirectLabour

CostScrap

&

LossesOther

ExpensesMaintenanceIndirectLabour

CostUtilitiesFunctional

CostsConsumable

MaterialsSalaryProjectExpenses

/RentalsFixed

Assets

depreciationSet-upACTUAL

K€

/

Month

MAY

1.984

ACTUAL

K€

/

Month

MAY LossesQuantification

損失量化Core

Activity

of

Step

4第四步的核心活動(dòng)In

CD

Step

4

all

causal

losses

must

be

first

measured

and

thentransformed

into

their

monetary

value

by

using

the

appropriatecost

driver

defined

in

step

1.在CD第四步中，首先必須測(cè)量所有的原因性損失，然后通過(guò)使用第一步中定義的適當(dāng)?shù)某杀緞?dòng)因?qū)⑵滢D(zhuǎn)化為它們的貨幣價(jià)值。

The

value

of

each

causal

loss

will

include

the

value

of

allresultant

losses

it

causes,according

to

the

relationshipsidentified

in

the

previous

step

(B

Matrix).每一個(gè)原因性損失的價(jià)值都包括所有結(jié)果性損失。根據(jù)前一步驟中識(shí)別的關(guān)系（B矩陣）。。 CMatrixDescription

C矩陣描述Plant

Sub

ProcessCausalLossesNVAAStart-up

or

ShutdownDefectquafor

ExtpPower

SupplyAbsenteeismDefectand

reworksAM

and

PM

activityLack

of

materialTools-prod

changeMinor

StoppageBreakdownTraining

andformationLogistic

lossMaintsparepartsDissaturationC

Matrix

economicallyquantify

the

Causal

Lossesalready

identified

in

the

BMatrix.C矩陣中是量化B矩陣中的原因性性損失It

is

the

link

betweenwastes/losses

and

plantcosts

structure.這是將浪費(fèi)/損失和工廠成本結(jié)構(gòu)之間的聯(lián)系C

Matrix

Quantification

of

each

causal

loss

by

means

of

process

causesPlant

costs

structureC

Matrix63252438333418613964613333141131-100%100%99%100%99%97%96%77%64%48%26%-4003002001005007006000%60%40%20%80%120%100%

64%

91%94%85%Manufacturing

meets

the

Finance制造和財(cái)務(wù)的結(jié)合原因性損失子工藝過(guò)程工藝過(guò)程造成損失的量化工廠成本結(jié)構(gòu)CMatrixStructureC矩陣結(jié)構(gòu)

CostDeterminantandCostDriverinaction成本決定因素與成本動(dòng)因LOSSESAREAIMPDescription

of

whatis

the

losses

in

termsof

physical

unit.

Usage,

Q.ty,

..

Unit

price

ratefor

each

type

of

Physical

unitPer

each

of

the

causal

losses

included

in

B

Matrix,

calculate

the

value,每一個(gè)原因性損失都含在B矩陣，并計(jì)算其成本based

on

the

defined

cost

drivers

and

cost

determinants.

Be

sure

thatall

applicable

cost

determinants

and

drivers

are

included

andconsistent

with

the

WCM

perimeter

already

defined

in

the

CD

Step

1基于定義的成本動(dòng)因和成本決定因素。確保所有適用的成本決定因素和驅(qū)動(dòng)程序都包括在內(nèi)，并與CD第一步中定義的WCM范圍一致。Causal

LossesC

DetC

Drv.Econom.

Imp.ToTx

=C

MatrixB

MatricCMatrixStructureC矩陣結(jié)構(gòu)ExampleofLinkagebetweenLossesandCostItemsCMatrixParetoChartC矩陣柏拉圖

80%Rule百分之八十原則CMatrixDetails?DrillDown?

WorkstationStratification工作站分層CMatrixDetails?DrillDown?C矩陣細(xì)節(jié)

RootCauseStratification根因性損失分層Step5第五步

foreachLossestherightMethodandTool

為每一種損失找到正確的方法和工具Step1Step2Step3Step4Step5Step6Step7Identifytotalfactorycostsbyfinancialdept.財(cái)務(wù)部門(mén)提供工廠的總成本Establishtargetforcostreduction設(shè)定降低成本的目標(biāo)Separatetotalcostsbydifferentprocesses區(qū)分各個(gè)不同流程的成本Identifywastesandlossesqualitatively識(shí)別損失與浪費(fèi)Identifywastesandlossesbasedonthepastoperatingdata(ifavailable)oronthemeasurementofwastesandloosesquantitatively根據(jù)以往的運(yùn)營(yíng)數(shù)據(jù)識(shí)別出浪費(fèi)與損失或者測(cè)量出浪費(fèi)與損失Separatecasuallossesandresultantlosses區(qū)分原因性損失和結(jié)果性損失Translateidentifiedwastesandlossesintocosts轉(zhuǎn)換識(shí)別出的浪費(fèi)與損失為成本Identifymethodstorecoverwastesandlosses找出方法彌補(bǔ)浪費(fèi)與損失Estimatecostsforimprovementandtheamountofpossiblecostreduction估算出可減少損失與浪費(fèi)的成本Establishimprovementplananditsimplementaction建立可改進(jìn)計(jì)劃與其執(zhí)行行為Followupandtothenextstage跟蹤每個(gè)階段情況DMatrixDescriptionD矩陣描述

WhoandHow..誰(shuí)來(lái)做、怎么做Plant

Sub-processCausalLossesIt

answer

to

the

questions

:?Which

loss

attack

first?How

to

attack!它解決了如下問(wèn)題：誰(shuí)應(yīng)該先被攻擊和如何攻擊D

MatrixMatrice

DICE

analysisPILLAR

involvedMethodsKPIs

Give

a

priority

to

wastes/losses

fightingICE

index

is

the

way

to

realizethis.ICE指數(shù)?

I:Impact影響度Cost成本Easiness容D

Matrix,

on

the

base

of

theC

Matrix

result,

identify

:?

a

systematic

path

to

assign

priority

to

losses

with

a

ICE

index

method.?

the

link

between

Losses

and

requiredimprovements

action.D矩陣在C矩陣的結(jié)果基礎(chǔ)上，識(shí)別出用ICE的方法；系統(tǒng)識(shí)別出攻擊優(yōu)先級(jí)；損失和要求改進(jìn)的行動(dòng)之間的聯(lián)系原因性損失子工藝過(guò)程確定消除損失與浪費(fèi)的優(yōu)先級(jí)參與的支柱方法績(jī)效指標(biāo)ICE評(píng)估TherightMethod正確的方法

TwowayshowattackLosses兩種攻擊損失的方式

Once

you

transform

losses

in

costs,

you

must

select

a

suitablemethod

for

clearing

them.一旦將損失轉(zhuǎn)換成成本，就必須選擇合適的方法去清楚它

Generally,

there

are

two

different

approaches

to

attack

losses一般來(lái)說(shuō)有兩種方法去攻擊損失:

1

a

focused

approach

(FI)

for

specific

losses

(i.e.

a

chronicbreakdown)

焦點(diǎn)化：用于一些特別的損失，比如慢性故障

2

a

systematic

approach

(i.e.

AM,

PM,

WO,

…)

for

general

losses(i.e.

NVAA)系統(tǒng)化：用于一般的損失，比如AM,PM,WODMatrixstructureD矩陣結(jié)構(gòu)

TherightMethodtoattacktheLosses選擇正確的方法去攻擊損失Causal

lossesChoose

a

method選擇方法:Identify

the

best

tool

andD-MatrixFIAMPMWOPillars支柱…pillar

to

reduce

losses識(shí)別最佳的工具和支柱降低損失

Focused

Approach聚焦方式Tools??5G5

WHY????BREAKDOWN

ANALYSISQUICK

KAIZENMAJOR

KAIZENPROCESS

POINT

ANALYSIS???SMEDVALUE

STREAM

MAPPING…??????Systematic

Approach

Tools

5S

AUTONOMOUS

ACTIVITIES

PM

ACTIVITIES

QC

ACTIVITIES

TRAINING

ACTIVITIES

…DMatrixstructureD矩陣結(jié)構(gòu)

ICEindextoprioritizeprojectsactionsICE指數(shù)去識(shí)別項(xiàng)目行動(dòng)的優(yōu)先級(jí)Casual

lossesD

MatrixFIAMPM…pillarsTransformation

costqualityproductivity…Benefiting

KPIsIpriorityCE

The

calculation

of

the

ICE

index

provides

a

guideline

to

set

thepriorities

for

the

next

steps.ICE指數(shù)的計(jì)算為下一步的優(yōu)先級(jí)提供了指導(dǎo)ICE

is

calculated

by

giving

a

qualitative

evaluation

with

a

valuebetween

1

and

5

on

the

following

factors通過(guò)對(duì)以下影響因素進(jìn)行定性評(píng)價(jià)，其值在1到5分:

ICE

index

=

Impact

x

Cost

x

EasynessICE:Impact

ICE：影響度C

Matrix

costsI

–

Impact影響度It

ranks

the

economical

impactvalue

of

the

loss.它是對(duì)損失的經(jīng)濟(jì)影響價(jià)值進(jìn)行排序

Score:

from

1

to

5分?jǐn)?shù)：1到5分1

=

low

impact5

=

high

impact

C

Matrix

Losses

with

a

higheconomic

impact

are

scored

5.

losses ICE:Cost

ICE成本C

–

Cost成本It

ranks

the

cost

of

theimprovement

actions.它對(duì)改進(jìn)過(guò)程中的成本進(jìn)行排序

1

=

high

cost

action5

=

low

costaction

D

Matrix

Improvement

activities

with

ah

high

cost

are

scored

1.

Activity

costs

*

Activity

to

carried-out

for

loss

cutting

Score:

from

1

to

5 ICE:Easiness

ICE:容E

–

Easiness容It

ranks

the

easiness

to

solvethe

problem

in

terms

of

timeand

resources

and

Knowledge

Score:

from

1

to

51

=

hard5

=

easyHigh

time

and

resources

methodsto

improve

the

Losses

are

ranked1.

Easiness它對(duì)解決問(wèn)題的容括時(shí)間、資源，進(jìn)行排序ICEIndexParetoexampleICE柏拉圖指標(biāo)

Who’sfirst?誰(shuí)最先？LossCreate

Pareto

chart

for

”LossImprovement

Opportunity”創(chuàng)建損失改善機(jī)會(huì)的柏拉圖

XZLoss

Impact

ParetoXZLosses

with

highest

ICE

value

must

be

attached

first最高優(yōu)先級(jí)的損失必須首先攻擊ICE

ParetoDMatrixExample

D矩陣范例Value

stream

mappingLow

cost

automationTransformation

CostVendor

ChargebackHousekeeping

ScoreSOP,

OPL,

visualsMaintenance

ExpPeople

Develop.Thruouput

timeFocus

Impr