Accounting Perspective analysis from the perspective of Lean Manufacturing, a manufacturer of industrial sensors which started this ambitious program: the construction of lean production, improve product quality and control costs. Executives overall goal is to clear all the excess cost of fees across key competitors Zhishijingji and high efficiency levels.
In the beginning of six months, the business case to obtain a substantial improvement, customer service is great progress, greatly improve the efficiency of enterprises to participate in production prompted an immediate human capital (direct labor) is reduced.
However, the situation is the company CFO's eyes can be very different. In the beginning of many months, she met the cost of fees (according to the financial report) did not decrease. The next six months, although Zhishijingji and high efficiency up, the company's product gross margin was less than the previous enterprise restructuring and development of lean production level.
Go lean production line of the company, within a period of relative near each segment, companies can reduce manufacturing cycle times, reduce defect rates, improve on-time delivery. Another for the former rely on inventories to sales market ups and downs solve problems, perform lean production level can significantly control costs in the entire supply chain management.
Along with several libraries to reduce inventory (raw materials, semi-finished and finished products), the "good news" that is a sufficient operating cash flow significantly, due to the excess inventories market already. "Bad news" that is to say the vast majority of the cost of fees management system, Gudingchengben by the financial reporting period, the production of manufactured goods shoulder. When reduced inventory levels, strong corporate goods Gudingchengben, it reduces the profit.
# It can be assumed two cases:
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1. The production of this product produced per day, the next day received payment;
2. daily production of this product manufacture, store in the warehouse 98 days, 150 days, receive payment.
In accordance with traditional financial accounting concept, both the same cost. In fact, the traditional method of cost calculation there a fatal drawback, since this method after missing the opportunity, "Lee producing" to put money into raw materials shall continue to flexible use of 98 days. This "opportunity cost" in the management accounting industry is coming to take into account, since even the same amount, the recorded time is not the same, the value will be different. The company should have the idea to ignore "opportunity cost" will cause damage.
Toyota is already the idea come to this a little bit, and "time" factors taken into account into the manufacturing system software. In the traditional financial accounting basic theory in a reference to control costs, we think of that is to reduce labor costs, reduce operating expenses, and therefore, only the production and processing time or equipment to work it into the line of sight costing. In Toyota, the scope of production time is much wider, from obtaining raw materials to make goods, and then to get money profit, in addition to the investigation of commodity production and processing time, commodity stagnant period also included in the cost of fees level.
In practice, to make industrialists widely recognized "Shengchanguosheng is the biggest waste" I think there must be difficult. Since the usual Corp., total product costs must be shared equally simple access to the merchandise, usually in equal shares to regulate the working hours. If the working time is not enough, there will be shared equally is not enough, the cost of spare parts costs of goods look taller, the relative earnings will be reduced, but only work thoroughly, will have a relatively good cost calculations. Thus, if such companies choose lean production in manufacturing methodically changed by the fiscal year, gross margin goods orders for manufacturing information has not increased but the situation will be even lower.
Lean thinking from the perspective of management accounting again, people will find the cost of fees has been hidden secret secret, the secret secret to impress a lot of management personnel more profound grasp of lean production, thus speeding up its marketing and popularization .