JIT培訓課程(ppt 42頁)

主要內容
Just In Time剛好即時
Just in Time Most Importantly JIT最重要
What is JIT? 什麼是JIT？
JIT Cell Layout JIT單元布置
Traditional Manufacturing Layout 傳統的生產布置
The Tools of JIT JIT工具
Common Excuses Cause Failure普通的理由造成失敗
Upper Management commitment is critical 上層管理承諾是關鍵
Traditional accounting systemswill not work in a Just - In - Time environment 傳統的會計體係將不能在JIT環境中發揮作用
Traditional Accounting Systems傳統的會計體係
Standard Costs標準成本
The Problems With Using Standard Cost Variance Analysis使用標準成本差異分析的問題
Purchase Price Variance Analysis買價差異分析
Absorption Accounting Variance Analysis成本分攤帳戶差異分析
Flexible Budgeting Variance Analysis彈性預算差異分析
Variance Analysis does not Support Kaizen Philosophy差異分析不支持改善原理
When are Standards useful?什麼時候標準有用？
Traditional Labor Accounting傳統的勞動會計
Traditional Scrap Reporting傳統的廢料報告單
Traditional Capital Justification傳統的資本調整
Impact of Just In Time on Overhead Costing Structure JIT對管理費用結構的影響
JIT refocuses attention to the factory floor JIT將注意力重新集中於工廠車間
Impact of Just In Time on Overhead Costing Structure (Con’t) JIT對管理費用結構的影響（續）
Product Costing in a JIT Environment 在JIT環境下的產品成本計算
Product Costing in a JIT Environment (Con’t)在JIT環境下的產品成本計算（續）
Overhead cost analysis traditional vs. JIT管理費用分析 傳統與JIT比較
Product costing example產品成本計算舉例Homogeneous units同類單位
Product costing example產品成本計算舉例equivalent units相等單位
Product costing example產品成本計算舉例Cycle Time周期時間
Non-Financial measures in a JIT environment 在JIT環境下的非金融測量
Things to keep in mind牢記事情
Transition period過渡周期JIT conversion JIT變換
Accounting must ask the following questions會計必須詢問以下問題
RISKS風險

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