Practical Lean Accounting THAI Version -15

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! 258 eanAccounting L

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9, 12 18 () (Lean Sales, Operations, and Financial Planning : SOFP) ! 260 eanAccounting L

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SOFP .I. SQ U AR G

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SOFP SOFP ! 262 eanAccounting L

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SOFP (Dynamic) E PU BL IS H IN

13.1

SOFP 13.1 12 1 SOFP SOFP SOFP 13.2 12

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1-5 INPUT 1. 2. 3. OUTPUT 1. 2. SOFP 1. 2.

6-10 INPUT 1. 2. 3. 4. OUTPUT 1. 2. SOFP 1.

12 SOFP INPUT 1. SOFP OUTPUT 1. 2. 3. 4. 5. SOFP 1. 2. 3. 4. 5.

13-15 INPUT 1. SOFP OUTPUT 1. 18 2. 3.

15 SOFP INPUT 1. SOFP 2. SOFP 3. 4. 5. OUTPUT 1. 2. 3. 1. 2. 3. 4. 5. 6.

SOFP 12 ! 264 eanAccounting L

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12 () 12 SOFP (SOFP Executive Planning) SOFP () 15 CEO SOFP SOFP C op yr ig

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SOFP Takt Time SOFP PU BL IS H IN G AR

SOFP

(Cross-functional Team) SOFP SOFP 2 : 1. ! 266 eanAccounting L

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SOFP SOFP SOFP er ia lo fE .I. SQ

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2. SOFP

(Product Family) 2-3 SOFP SOFP C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

: 9

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9 SOFP 12 6 12 18 lo BL IS H IN G

SOFP ! 268 eanAccounting L

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N 13.3 SOFP G

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1 SOFP SOFP C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

! 270 eanAccounting L

2 SOFP SOFP fE .I. SQ U AR E PU BL IS H er ia lo IN G

( ) 3 C op yr ig ht ed M

(Marine Guidance Equipment) OEM 3 SOFP 2

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(Design-toorder) (Make-toorder) 3 MRPII, ERP SalesForecasting Tom Wallace Bob Stahl (Cincinatti, Ohio, T.F. Wallace 2002) FocusForecasting Bernard T. Smith (Pittsburgh, PA, B.T. Smith 1997) DemandForecasting&InventoryControl Colin D. Lewis (Hoboken, NJ, John Wiley & Sons, 1998) SalesForecastingManagement John T. Mentzer (Thousand Oaks, CA, Sage Publications, 1998)3

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SOFP SOFP SOFP C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

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100% SOFP Demonstrated Capacity Kaizen ! 274 eanAccounting L

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SOFP SOFP ht ed M at er ia lo fE .I. SQ U C op yr ig AR E BL IS H IN G

SOFP :

Kanban

PU

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C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H

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13.4 SOFP

AR E BL IS H IN

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.I. SQ U PU

Takt Time 1 5 1 5 Takt Time SOFP Takt Time SOFP Heijunka 277

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() Heijunka SOFP Kanban Kanban SOFP Kanban Kanban AR

(Job Shop) (Value Stream Cost Analysis : VSCA) VSCA VSCA VSCA VSCA ! 278 eanAccounting L

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13.5 VSCA 21.I. SQ

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VSCA SOFP Kaizen G

SOFP () SOFP C op yr ig ht ed M at er ia lo fE

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(Learning Curve)

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C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H

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13.5

SOFP SOFPG

SOFP at er ia lo fE .I. SQ U AR E PU BL IS H ed IN

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(Vendor managed Inventory : VMI) SOFPht ed M at er ia lo fE .I. SQ U AR E PU C op BL IS H IN G

SOFP SOFP (Discounted Cash Flow) (Return on Investment) ! 282 eanAccounting L

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MRP 3 :3P Toyota 3P 4

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Kanban

Planning Bill (BOM) Planning Bill Planning Bill ! 284 eanAccounting L

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(Blanket Purchase Order) ( ) () SOFP ig ht ed M at er ia lo fE .I. SQ U AR E

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Kanban Kanban Kanban Kanban BL IS H IN G

(BOM) MRP

Kanban SOFP AR

(Lead Time) (Backlog) (Design-to-order) (Make-to-order) SOFP 2 SOFP 13.6 SOFP C op yr ig ht ed M at er ia lo fE .I. SQ U E

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C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H

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13.6 SOFP

SOFP SOFP 1 2 C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

SOFP (VSCA) 2 13.7 SOFP VSCA VSCA

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C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H

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13.7

( ) ( 13.8) SOFP VSCA (FTT) FTT M at er ia lo fE .I. SQ ht ed U AR IN G

SOFP

SOFP 12 () :

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13.8

SOFP SOFP

SOFP 2 ( 3 ) SOFP C op yr ig ht ed M at er ia lo fE

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SOFP AR E PU BL IS H IN G

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3 ( 16) ( 21) ( 11) (Value Stream Cost Analysis : VSCA) () VSCA (What-if) ! 292 eanAccounting L

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SOFP 5 SOFP SOFP SOFP fE .I. SQ U AR er ia lo E PU BL IS H IN G

13.9 5

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C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H

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13.9 SOFP

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12 SOFP :

(Rolling Budget) SOFP

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SOFP SOFP () SOFP :

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SOFP 90 2 SOFP 2 SOFP SOFP C op yr ig ht ed M

SOFP

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( )

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SOFP SOFP ig ht ed M at er ia lo fE .I. SQ U AR E

SOFP SOFP ! 298 eanAccounting L

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( ) SOFP 2 SOFP SOFPG

SOFP SOFP SOFP (Visual Management) SOFP (What-if) () SOFP () SOFP C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

SOFP SOFP

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SOFP SOFP SOFP SOFP SOFP SOFP 100% :

SOFP

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SOFP SOFP SOFP 6 SOFP SOFP SOFP 6 C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

MRP S&OP SOFP Sales&Operation Planning Tom Wallace (Cincinnati, Ohio, T.F. Wallace , 1999 .. ) EnterpriseSales&OperationsPlanning George E. Palmatier (Boca Raton, FL., J. Ross Publications, 2003) OrchestratingSuccess Richard Ling (Hoboken, NJ, John Wiley & Sons, 1995)6

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(Matrix Management) () ( ) SOFP

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SOFP SOFP (CI) CI SOFP fE .I. SQ U AR E PU BL IS H IN G M

(Sales, Operations and Financial Planning : SOFP) SOFP 9, 12 18 ! 302 eanAccounting L

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SOFP (Rolling Budget) SOFP ( ) SOFP SOFP SOFP SOFP 6 12 ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN G

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