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LEAN ACCOUNTING BEST PRACTICES FOR SUSTAINABLE INTEGRATIONE phần 3

Phải thiết kế là nền tảng cho việc thực hiện sản xuất lean. Nó kết hợp các nguyên tắc nạc và sửa chữa giảm chi phí liên quan đến khối lượng trở lại mức ban đầu. Hai yếu tố chính góp phần điều chỉnh này trong một môi trường nạc: thiết bị và các nhà khai thác. Kế toán không thích upswings chi phí trong những ngày đầu của việc chuyển đổi nạc, nhưng kế toán mới để nạc có một thời gian khó tin tưởng vào động thái thay đổi của lean:. | 36 Lean Accounting EXHIBIT 2.5 Part Costs versus Volume Output Right-designing is the foundation for implementing lean production. It incorporates other lean principles and corrects the volume-related drop in cost back to original levels. Two main factors contribute to this correction in a lean environment equipment and operators. Accountants do not like the cost upswings in the early days of the lean transformation but accountants new to lean have a hard time trusting the change dynamics of lean Economies of scale are at the mercy of the marketplace lean limited production enterprises are at the mercy of engaged empowered employees who continuously add value to the production processes. Lean companies focus on low capital cost and leveraging human capital they depend on their people to continually develop and evolve the system. Following the success of the Toyota model virtually all lean enterprises demonstrate respect for people see how lean enterprises demonstrate respect and empower employees in Chapters 3 and 5 . a People and Cost Volume Fluctuations Operators and material handling can be adjusted to keep a nearly even productivity level at any volume in a properly designed and regulated lean envi Limited Production Principles 37 ronment. All well-designed lean systems use good cell design and balancing workers to takt time to make these adjustments according to changes in customer orders and flow. When production is designed to meet the takt time then labor is added or subtracted according to demand customer orders while maintaining equal costs per output. The design adjusts the number of operators and material handlers on any type of line machining welding fabrication or assembly. Lean enterprises achieve nearly equal costs per volume when operators and material handlers are loaded and balanced to the takt time. The lean workplace accomplishes these ever-changing adjustments to demand by seeing people as integers not fractions. Balancing to takt time is .