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超ざっくりスループット会計
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超ざっくりスループット会計
1.
超ざっくり スループット会計
2.
目次 • 前提 • だれがどんなときにつかうの? • どんなもの? • なにがうれしいの?
3.
前提
4.
大事なこと 会社が かること
5.
大事なこと? プロジェクトが かること
6.
論理的に正しい? 会社が かること ↑ プロジェクトが かること
7.
論理的に正しいと思っている ことによる弊害 • • • • プロジェクト原価率主義 プロジェクト間で助け合えない 1つ1つのオーダの状態を管理する ミドルマネージャが決められない
8.
会社が かるには • スループットを増大させる • 在庫を下げる • 業務費用をあげない ※ここでいう 在庫 は、スループットに変換されるもの ※ここでいう
業務費用 は、会社を存続するにあたって必ずかかる費用
9.
在庫とは? ここで、弊社では何にあたるかを考えてみましょう
10.
業務費用とは? ここで、弊社では何にあたるかを考えてみましょう
11.
誰がどんな時に使うの?
12.
意思決定者 • プロジェクトの受注がどのような影響があるか • リソースの投入がどの程度許されるのか • ある投資が有効なのか、有効ではないのか
13.
どんなもの?
14.
全体最適で考える • かるためにどういう意思決定をすればよいの か?(会社として) • 個別最適では判断しない。
15.
どういうこと? • 極端な話プロジェクト1個の赤字は気にしない。 ・・というか、気にしてもしょうがない。 ムダな作業が増えるだけ。 ムダな作業⇛仕事ではない。
16.
なにがうれしいの?
17.
ムダな作業が見える • プロジェクトの細かい状況を追わなくて良い • 報告を逃れるための小細工が要らなくなる • 発注とか単金の考え方で現場は悩まなくなる
18.
無駄な作業が見えると 改善ができる