1.Basic concepts of production management and process * Challenges that manufacturing companies face today * Missions, visions and new ideas in production/operation management * Main aspects in production/operation management * Requirements for managing production process
2. Financial management introduction * Functions in corporate financial management * P/L and balance sheet
3.Typical production cost structure & costing * Production cost structure and categories - Production and non-production cost - Product-related cost and periodic cost (expenses) - Direct and indirect cost - Variable and fixed cost * The process to make production costing calculation * Divers costing calculation methods - Job costing and process costing - Value-added costing - Standard costing - Other costing methods
4.Production cost control * Systems for production cost control - Budgeting and control of production cost - Variance analysis and improvement * Best practices in production cost control - Direct materials - Value-added cost > Direct labor > Equipment, facility and utility > Power and energy - Inventory control fundamentals
5.Production cost control in lean program * Overview of lean thinking * Seven wastes * Value stream mapping
6.Production cost control in six sigma program * Overview of six sigma * Methodology of six sigma * Buildling plans to implement cost control in six sigma program
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* 当代制造企业面临的挑战
* 生产运营管理的使命、远景及最新理念
* 制造企业生产管理的基本要素
* 生产过程管理的基本要求
2.财务管理概述
* 公司财务管理的主要职能
* 利润及利润分配表与资产负债表
3.工厂生产成本的构成及典型核算方法
* 生产成本的构成及分类
- 生产成本与非生产成本
- 产品成本与期间成本（费用）
- 直接成本与间接成本
- 变动成本与固定成本
* 工厂（制造企业）生产成本的典型核算流程
* 工厂（制造企业）生产成本的主要核算方法
- 分批法与分步法
- 增值成本法
- 标准成本法
- 其它有关核算方法简介
4.工厂生产成本控制
* 生产成本的典型控制体系
- 主要生产成本项目的预算和控制方法
- 生产成本差异分析与改进
* 生产成本的主要控制项目及控制方法
- 直接材料
- 增值成本
> 直接人工
> 生产设备与公用工程
> 动力能源
- 库存控制概述
5.以精益为导向的生产成本控制与改进
* 精益思想的基本理念
* 工厂中的典型浪费
* 价值流分析
6.以六西格码为导向的生产成本控制与改进
* 六西格码的基本理念
* 六西格码改进方法论
* 建立和实施以六西格码为导向的生产成本控制和改进计划
1.Basic concepts of production management and process
* Challenges that manufacturing companies face today
* Missions, visions and new ideas in production/operation management
* Main aspects in production/operation management
* Requirements for managing production process
2. Financial management introduction
* Functions in corporate financial management
* P/L and balance sheet
3.Typical production cost structure & costing
* Production cost structure and categories
- Production and non-production cost
- Product-related cost and periodic cost (expenses)
- Direct and indirect cost
- Variable and fixed cost
* The process to make production costing calculation
* Divers costing calculation methods
- Job costing and process costing
- Value-added costing
- Standard costing
- Other costing methods
4.Production cost control
* Systems for production cost control
- Budgeting and control of production cost
- Variance analysis and improvement
* Best practices in production cost control
- Direct materials
- Value-added cost
> Direct labor
> Equipment, facility and utility
> Power and energy
- Inventory control fundamentals
5.Production cost control in lean program
* Overview of lean thinking
* Seven wastes
* Value stream mapping
6.Production cost control in six sigma program
* Overview of six sigma
* Methodology of six sigma
* Buildling plans to implement cost control in six sigma program
本课程名称： 工厂成本控制和价值分析
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