4.17-18 制造业「人机物」成本全面控制

deyoujy

<P class=MsoNormal style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; TEXT-ALIGN: justify; mso-layout-grid-align: none"><FONT size=3><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">制造业已步入寒冬时期及淘</SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: PMingLiU; mso-hansi-font-family: PMingLiU; mso-fareast-language: ZH-CN; mso-bidi-font-family: PMingLiU">汰</SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">期，成本控制和效率提升已成为市场竞争的关键因素。过去，价格由我们定：制造成本</SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体"> + </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">管理费用</SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体"> + </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">利润</SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体"> = </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">客户支付的价钱；</SPAN><SPAN style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体"> </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">如今，价钱由客户决定：<SPAN style="mso-bidi-font-weight: bold">利润</SPAN></SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-bidi-font-weight: bold"> = </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold">价钱</SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-bidi-font-weight: bold"> - </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold">制造成本</SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-bidi-font-weight: bold"> - </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold">管理费用</SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">。</SPAN><SPAN style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体"> </SPAN><SPAN style="FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-bidi-font-family: Arial">制造成本的高低，决定了企业的存亡。</SPAN><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="TEXT-JUSTIFY: inter-ideograph; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; TEXT-ALIGN: justify; mso-layout-grid-align: none"><SPAN lang=EN-US style="FONT-FAMILY: Arial; LETTER-SPACING: 1pt"><o:p><FONT size=3>&nbsp;</FONT></o:p></SPAN></P>
<P><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">工厂的<SPAN style="mso-bidi-font-weight: bold">最大成本为</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">:</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">人力</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">(Manpower) + </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">机械</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">(Machinery) + </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">物料</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">(Materials)</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">。</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">本课程通过对<SPAN style="mso-bidi-font-weight: bold">财务损益表</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> (P&amp;L Statement Analysis) </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">的切入分析</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">，全面展示企业制造成本的组成以及潜在成本对企业经营业绩带来的影响。</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">导师将引入世界级企业先进的成本控制方法，对物料成本</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> (Materials Cost)</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">、直接劳动力</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> (Direct Labour Cost) </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">成本、间接劳动力</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> (Overhead Cost) </SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">成本、低设备效率成本</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; LETTER-SPACING: 1pt; mso-fareast-language: ZH-CN; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"> (Low Efficiency Machine)</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">进行深入剖析</SPAN><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; LETTER-SPACING: 1pt; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-fareast-language: ZH-CN; mso-font-kerning: 1.0pt; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-bidi-language: AR-SA">，针对高成本产生的根本原因，授于科学的改善控制方法，回到工作岗位即学即用</SPAN></P>