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    1234 1234 Presentation Transcript

    • Enterprise System Cost management All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • 1. Business plan (I manufacture and sell it and carry it) 4. Item master, Part list 2 budget preparation 5. Purchase part estimate request 8. Production schedule (a date, line NO) 9. MRP 6. Cost accounting The supplier 3. CAE development of products 7. SCM Flow (business processes) of general duties
    • The need of the cost management
      • About a cost price and a sale price
      • Conventional way of thinking (there is no competition)
      • Cost price + profit = sale price
      • Current way of thinking (there is competition)
      • Sale price ー profit = cost price
      • To improve profit
      • ① I give a sale price (in the consumers, the rival?)
      • ② I increase volumes (it usually costs)
      • ③ I lower a cost price (I can do it in-house)
      • Purpose of the cost management
      • ① Profit calculation ⇒② cost price reduction according to the product
      All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • 1 standard cost management) production cost price
      • Cost necessary to make up a product, service
      • A factory building, research funds, a product design expense, product management expense,
      • A production schedule management expense, part procurement expense,
      • Part acceptance cost of testing, part inventory control expense,
      • Plant purchase maintenance expense, Assy production expense,
      • A product production expense, product cost of testing,
      • Assy, a product repair expense, production results management expense,
      • Product inventory control expense .........
      • ⇒ Even total fluctuates, and the calculation every product is difficult  
      All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • 2 standard cost management) elements of cost
      • Standard cost = direct material + direct labor cost + indirect manufacturing expense
      • Direct material = consumption X unit price
      • Direct labor cost = time X pay rate
      • indirect manufacturing expense = total sum X distribution rate
      • indirect manufacturing expense:
      • <kind> indirect expendable supplies, indirect labor, electricity, gas charges,
      • Various depreciation (facilities, die)
      • It is added up by <numeration> ①&quot; section distinction
      • ② In the distribution standard that is constant for section costs each product,
      • I distribute it into a part
      • <distribution standard> number, production, the number of people
      All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • Standard cost management 3) real cost price
      • I calculate how long I really took the cost price of the product
      • ① Cost accounting (a material cost, labor cost, expense) according to the expense
      • ② Cost accounting according to the section
      • ③ Cost accounting according to the product
      • Difference analysis of a standard cost and the real cost price
      • ① Purchased amount changes
      • ② The number of the use, a man-hour change
      • ③ An expense changes
      All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • Overhead and variable cost
      • The expense (cost price) is divided into variable cost (including the cost of goods sold) to fall below by overhead (including rent, the depreciation and amortization) and the sales amount that are a constant expense regardless of sales amount like rent.
      • All expense = fixation expense + change expenses
    • 1) Variable cost reduction ・ Material cost ・ Direct labor cost 2) Variable cost of the overhead ・ Outsourcing ・ Payment at piece rates 3) Overhead reduction ・ A production base by the redistribution of resources, physical distribution base integration and abolition ・ It is reduced the member of manager by office work improvement All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • 1) Cost price reduction instructions (direct material) to the purchasing section A purchase price, cost cut of the same part 30% reduction instructions of Nissan Motor President Ghosn 2) Cost price reduction instructions (direct material) to the design section Reduction of the number of the use parts, cost cut by the part change ★ 1) 2) The automatic management with the とも system is possible 3) Cost price reduction instructions (direct labor cost) to the production section Shortening (improvement of production facility, the tool) of the working hour Man-hour reduction, materials flow improvement) Cost price reduction method (variable cost) All contents copyright and copy;   KCGI : Kyoto College of Graduate Studies for informatics
    • Quiz
      • 1. Which is the description that is right about a cost accounting?
      • 1. Three elements of the production cost price are a material cost, a supporting material cost, labor cost
      • 2. Three elements of the cost price are a production cost price, sale administrative expense, plant repayment costs
      • 3. Commuting costs, the social premiums are classified in labor cost
      • 4. The advertising cost is included in a production cost price
      All contents copyright and copy 2006;   KCGI : Kyoto College of Graduate Studies for informatics
    • Quiz
      • 2. Which is the description that is right about the cost accounting according to the product, a profit calculation?
      • 1. The sales amount multiplied a cost price per one product by unit sales
      • 2. Grasp does not include the expenses for lighting and fuel hard to please, the personnel expenses according to the product by the cost accounting according to the product
      • 3. A pay rate is a ratio of labor cost for the cost price according to the product
      • 4. The operating income is benefit from original business of the company, and the calculating formula &quot;is a &quot;sales amount&quot; - &quot;production cost price&quot; - distribution cost, administrative expense&quot;
      All contents copyright and copy 2006;   KCGI : Kyoto College of Graduate Studies for informatics