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ベトナム生産管理セミナー	




                                2011年10月3日	




     リーン生産方式の経営思想	


                 O-FLEX ビジネス・コンサルティング	
                 TEL 03 - 4226 - 3311	
                 E-mail Fukunaga@oflex.jp
大野耐一の言葉
•  トヨタ生産方式は、多品種少量で安く作ることのでき
   る方法である。多種大量であればなおさら結構であ
   る。
•  なぜ現代の企業が「効率」を追求するかといえば、
   それは企業目的の根幹ともいうべき、「原価の低減」
   を実現するためである。
•  そのような条件(職能別の組合)のなかでコスト・ダ
   ウンしなければならないアメリカ企業にとっては、量
   産によってしかコスト・ダウンできないことは明らか
   である。

2   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
生産方式の思想を比較するための
        フレームワーク

                                                                            売上高	
              金
              額
              	




                                                                    利益	
                                                                            総費用	


                                                                    変動費	



                                                                    固定費	



                                                      損益分岐点	
       販売量	

3   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
大量生産のパラダイム
                            資源が豊富な環境での高度成長市場を想定	
                                                                            売上高	
              金
              額
              	


                                                                    利益	
                                                                            総費用	


                                                                    変動費	



                                                                    固定費	



                                損益分岐点	
                             販売量	
                      量産(稼働率向上)
                      によるコスト・ダウン	
4   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
大量生産のパラダイム
                            資源が豊富な環境での高度成長市場を想定	
                                                                            売上高	
              金
              額
              	


                                                                    利益	
                                                                            総費用	


                                                                    変動費	



                                                                    固定費	



                                損益分岐点	
                             販売量	
                      量産(稼働率向上)
                      によるコスト・ダウン	
5   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
リーン生産方式のコスト・ダウン
                                   資源制約下の低成長市場を想定	


                                                                            売上高	
              金                                       原価低減	
              額
              	




                                                                    利益	
                                                                            総費用	


                                                                    変動費	



                                                                    固定費	



                                                      損益分岐点	
       販売量	

6   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
リーン生産方式のコスト・ダウン
                                   資源制約下の低成長市場を想定	

                                                                            売上高	
              金                                       原価低減	
              額
              	




                                                                    利益	
                                                                            総費用	


                                                                    変動費	



                                                                    固定費	



                                                      損益分岐点	
       販売量	
                                                                    生産量に見合った原価	
7   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
トヨタ生産方式での
            生産量に見合った変動費実現策
•  労務費
     –  生産量に見合った人数での生産(=少人化)
             •  流れ生産+標準作業
             •  多能工
             •  多工程持ち
•  材料費
     –  Just in Time

                                    変動予算管理!	
8   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
トヨタの変動予算管理・カイゼンを
              可能にする経営インフラ
•  標準加工時間
     –  各工程で生産品を1個作るのに必要な工数を把握した
        データ


•  生産手当制度(縮小傾向)
     –  能率歩合: 総作業時間当たりの検査合格品作業(基準)
        時間
     –  完成歩合: 実働時間当たりの生産台数の対基準比


•  企業別組合 (vs 職能別組合)

9   Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved

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リーン生産方式の経営思想

  • 1. ベトナム生産管理セミナー 2011年10月3日 リーン生産方式の経営思想 O-FLEX ビジネス・コンサルティング TEL 03 - 4226 - 3311 E-mail Fukunaga@oflex.jp
  • 2. 大野耐一の言葉 •  トヨタ生産方式は、多品種少量で安く作ることのでき る方法である。多種大量であればなおさら結構であ る。 •  なぜ現代の企業が「効率」を追求するかといえば、 それは企業目的の根幹ともいうべき、「原価の低減」 を実現するためである。 •  そのような条件(職能別の組合)のなかでコスト・ダ ウンしなければならないアメリカ企業にとっては、量 産によってしかコスト・ダウンできないことは明らか である。 2 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 3. 生産方式の思想を比較するための フレームワーク 売上高 金 額 利益 総費用 変動費 固定費 損益分岐点 販売量 3 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 4. 大量生産のパラダイム 資源が豊富な環境での高度成長市場を想定 売上高 金 額 利益 総費用 変動費 固定費 損益分岐点 販売量 量産(稼働率向上) によるコスト・ダウン 4 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 5. 大量生産のパラダイム 資源が豊富な環境での高度成長市場を想定 売上高 金 額 利益 総費用 変動費 固定費 損益分岐点 販売量 量産(稼働率向上) によるコスト・ダウン 5 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 6. リーン生産方式のコスト・ダウン 資源制約下の低成長市場を想定 売上高 金 原価低減 額 利益 総費用 変動費 固定費 損益分岐点 販売量 6 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 7. リーン生産方式のコスト・ダウン 資源制約下の低成長市場を想定 売上高 金 原価低減 額 利益 総費用 変動費 固定費 損益分岐点 販売量 生産量に見合った原価 7 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 8. トヨタ生産方式での 生産量に見合った変動費実現策 •  労務費 –  生産量に見合った人数での生産(=少人化) •  流れ生産+標準作業 •  多能工 •  多工程持ち •  材料費 –  Just in Time 変動予算管理! 8 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved
  • 9. トヨタの変動予算管理・カイゼンを 可能にする経営インフラ •  標準加工時間 –  各工程で生産品を1個作るのに必要な工数を把握した データ •  生産手当制度(縮小傾向) –  能率歩合: 総作業時間当たりの検査合格品作業(基準) 時間 –  完成歩合: 実働時間当たりの生産台数の対基準比 •  企業別組合 (vs 職能別組合) 9 Copyright 2011 O-FLEX BUSINESS CONSULTING All rights reserved