[原创]我给北京奔驰-戴姆勒·克莱斯勒汽车有限公司设计的内训大纲

Course Outline of

Accuracy Cost Control and Value Analysis for Beijing Benz-Daimlerchrysler Automotive Co.,Ltd

 

 Background

1.        The manufacturing cost is the major expenditure that should be controlled in a factory. In the traditional practice, its management is based on the costing system of financial reports for tax purpose, in which no poor management costs such as seven wastes defined by Toyota lean production are concerned. Therefore the cost controller can not make accuracy control on those poor management costs hidden in the total production cost with keen sensitivity;

2.        Traditional value analysis focuses on the activities in the value chain, classified as value-added or non value-added activity from the customer satisfaction perspective. This method ignores the fact that non value-added activity such as inspection can reduce the quality failure cost while value-added activity such as over processing can increase the waste of excess quality;

3.        Process management should be subject to result management, that is, cost management. Traditionally, operation managers pay much more attention to the process management and ignore the conflict management of different cost objects between such as quality cost and procurement cost, efficiency cost and capital cost of inventory, prevention cost and failure cost;

4.        Quality management by ISO 9000 or 6 sigma should be based on its cost budgeting for the purposes of controlling wastes from scrap and defects and from excess quality through the appropriate prevention cost input;

5.        Procurement cost not only refers to raw material cost from supplier, but also includes the poor management costs due to the incorrect purchasing decision and behavior;

6.        This training combines the lean production and total cost management relating to production cost, quality cost, efficiency cost, capital cost of excess inventory and accounts receivables, total procurement cost, and sales region/customer cost.

 

 

Objectives

1.        To learn how to make cost control through an innovative and effective cost system based on the Cost System Standard (CSS) that focuses on nine cost objects, including production cost, quality cost and efficiency cost etc;

2.        To develop skills of cutting poor management costs in the production process: quality cost, efficiency cost, and capital cost of excess inventory;

3.        To understand the application of cost KPI’s;

4.        To learn how to make budgeting of quality cost, procurement cost and marketing cost.

 

 

Contents

 

Overviews

What’s the poor management cost？

Seven wastes defined by Lean Production of Toyota

Nature of Lean Production from cost control prospective

 

一、Basic of Cost Management

1.1 Concepts

1.1.1 Definition of Expense and Cost

1.1.2 Input-Output Process from Multiple Resources to Multiple Cost Objects via Activities

1.1.3 Two Different Definitions of Product Cost

1.1.4 Definition of Quality Cost

1.1.5 Definition of Efficiency Cost

1.1.6 Definition of Capital Cost of Excess Inventory and Accounts Receivables

1.1.7 Definition of Cost Drivers

1.1.8 Definitions of Variable Cost, Fix Cost and Breakeven Point

1.2 Cost Types: Hard Cost and Soft Cost

1.3 Cost Objects Shown in Value Chain

1.4 Cost Control Know-How by Cost System

1.5 Picture of Systematic Management based on Cost System

 

二、Total Costing

2.1 Limitations of Traditional Cost Management

2.2 Costing based on Input-Output Process from Multiple Resources to Multiple Cost Objects via Activities

2.3 Case of Costing forms for cost responsibility centers

 

三、Total Cost Analysis and Control

3.1 Pure Production Cost

3.1.1 Costing Method

3.1.2 Analysis Method

3.1.3 Controlling Methods

3.1.4 Value Engineering in R&D

3.1.5 CCC21 of Toyota

3.1.6 BOM Management

3.2 Quality Cost

3.2.1 Background of Quality Cost Management

3.2.1.1 Effect of Quality Cost

3.2.1.2 Aims of Quality Cost Management

3.2.1.3 Relationship between Prevent Cost and Total Quality Cost

3.2.1.4 Contrast between Quality management and Cost Management

3.2.1.5 Case: How much quality cost in YC company？

3.2.1.6 Case: Guangzhou Honda Cost Management

3.2.2 Analysis Method

3.2.3 Budgeting of Quality Cost

3.2.4 ISO 9000 Document of Quality Cost Management

3.3 Efficiency Cost

3.3.1 Basic of Efficiency Management

3.3.2 Efficiency Cost

3.3.3 Example: Excess Production Capacity

3.3.4 Improvement Method

3.3.5 KPI’s

3.4 Capital Cost of Excess Inventory and Accounts Receivables

3.4.1 Capital Cost of Excess Inventory and Accounts Receivables

3.4.2 Inventory Comparison between Hisense and Kelon

3.4.3 KPI’s

3.5 Total Procurement Cost

3.5.1 Definition

3.5.2 Factors Affecting the Raw Material Cost

3.5.3 Factors Affecting the Procurement Department Cost

3.5.4 Poor Management Costs due to the Incorrect Purchasing Decision and Behavior

3.5.5 KPI’s

3.5.5.1 KPI’s for Purchasing

3.5.5.2 KPI’s for Supplier

3.5.5.3 Periodic Analysis of Purchasing

3.6 Logistic Cost

3.6.1 Expenses

3.6.2 Controlling Method

 

 

四、Value Analysis and Management based on Profit Return and Cost Control

4.1 Decision based on profit return

4.1.1 Sales Region/Customer Cost

4.1.2 Product Mix Decision

4.2 Value Analysis based on Cost Control

4.2.1 Cost Objects Shown in Value Chain

4.2.2 Case: Value Analysis for Wuyang Honda Motorcycle Company

4.2.3 Limitation of Activity-Based Cost and Management

4.3 Cost Object Oriented Control Process – DAPDCI

4.3.1 Definition

4.3.2 Case: DAPDCI for Quality Cost Control with PDCA or DMAIC

                                                            

 

五、Cost Control for Multiple Products and Small Batches Production

5.1 Features                                                                                                          

5.2 Methods of Improving Quality and Efficiency

 

 

Time Needed

2 Days (7 hrs per day)

 

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