Part C Performance measurement systems and design.pptx

Part C Performance measurement systems and design。Performance management information systems； Management information, recording and processing and management reports。strategic planning, management control and operational control 1.1 Management accounting information for strategic planning, control and decision making Competitors’ costs, financial effect of competitor response Product profitability, pricing decisions, introduction of new technology Customer profitability The value of market share, effect of acquisition and mergers, decisions to enter or leave a business area Capacity expansion, brand value, shareholder wealth, cash flow。The objective of management accounting is to provide information for managers to use. 3.2 The objectives of management accounting information is to measure performance and to plan, control and make decisions. The main distinction between management accounting and financial and cost accounting Management accounting information should be more detailed, forward-looking and specific for the managers’ requirements.大野耐一：著名的丰田生产方式（TPS）的创始人，被日本人称为：“日本复活之父”、“生产管理的教父”、“穿着工装的圣贤”。 降低成本，消除不必要的浪费。用三年时间赶上美国！ 准时化 生产线的整流化：生产线只要按节拍时间持续流动生产即可。(福特） 拉动式生产 自动化：维修 活性化原则 看板生产，五个为什么 1990年，MIT《改变世界的机器》，第一次把丰田生产方式定名为Lean Production “没有人喜欢自己只是螺丝钉，工作一成不变，只是听命行事，不知道为何而忙，丰田做的事很简单，就是真正给员工思考的空间，引导出他们的智慧。员工奉献宝贵的时间给公司，如果不妥善运用他们的智慧，才是浪费。”本课件是针对全行业所编写的，旨在为全行业提供关于技术方向更为专业的指导和建议。