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Jingdong book

精益制造033:工厂经营

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本书对市面上已经存在的经营基础、财务分析、经营管理的解说书中未曾记载的,制造现场与经营数字之间的关系、资金流经营的意义、经营计划的制定方式、海外据点运营的心得及重点等,让事业延续和发展的思考方式及实践方法进行了详细的解说。
Content Description

《工厂经营》对市面上已经存在的经营基础、财务分析、经营管理的解说书中未曾记载的,制造现场与经营数字之间的关系、资金流经营的意义、经营计划的制定方式、海外据点运营的心得及重点等,让事业延续和发展的思考方式及实践方法进行了详细的解说。

Author Description

【日】高桥功吉,株式会社JEMCO日本经营的董事、海外事业负责人。曾在大型家电厂商历任海外经营责任人等要职,后加入JEMCO日本经营,并于2007年任执行董事长,2011年6月起任董事长。活跃在向上市企业高层及董事会成员提供顾问型经营支援、构筑海外战略、提高制造现场的现场力、品质革新等经营的方方面面。ICMCI(国际管理咨询协会理事会)认定的顾问、全日本能率联盟认定的经营顾问、在经济产业省注册的中小企业诊断师。

Book Abstract

工厂在开拓国际市场的过程中,调员工赴海外工作的情况像是家常便饭。突然有一天,某人被任命为海外据点的经营负责人也不足为奇。到了这样的节骨眼上,一定会有很多人懊恼:虽然想赶紧学习一些经营管理知识,却不知道从何入手。也有很多人临时抱佛脚,读一些财务分析类的书籍。但说实话,这些书对实际的经营没有任何帮助,充其量也只能作为交易方信贷管理的一个参考。

与之相比更重要的是,能否理解日常交易是如何与在盈亏表、资产负债表和现金流计算表上所呈现出的经营数字挂钩的。比如:虽然大家都知道5S活动(5S现场管理法)是经营中最基本的管理方法和措施,但自己对其的理解是否还仅停留在它是“生产制造的基础”,或“能让生产车间更干净、整洁”这样的肤浅程度呢?

鲜为人知的现场和经营数据之间的关系

想经营工厂,就必须理解经营的基础知识、在推进经营活动的基础上将需要管理的所有事项体系化,然后明确哪些事项需要管理。比如:各位读者能否充满自信地回答出以下三个问题呢?

问题1:谁都知道如果舍弃不良资产会对工厂利润带来一定影响,那么舍弃不良资产会使工厂资金产生何种变化呢?

(1)因为利润减少,资金也会减少。

(2)因为资产是工厂已经购买了的资产,所以即使舍弃也不会使工厂资金减少。

(3)如果舍弃不良资产反而会使工厂资金增加。

回答1:在工厂产生了利润的情况下,正确的选项为(3)如果舍弃不良资产反而会使工厂资金增加。

因为资产是曾经购买进来的资源,所以即使舍弃掉也不会使资金减少,这一点大家应该都能理解。工厂经营处在赤字状态的话,舍弃了不良资产会使赤字进一步扩大,但工厂的资金不会减少。而如果是在工厂有利润产生的前提下,工厂会由于舍弃了一部分不良资产而使利润减少,所以需要缴纳的税金也会相对减少,减少的这部分税金就是工厂增加的资金。

有些工厂由于不想让利润减少而一直对不良资产不予处理,但这并不是积极、正确的态度和做法。如果不理解经营的基础,就容易陷入这种误区。

问题2:在生产制造中,做到没有滞留和库存积压是非常重要的。没有了库存积压,生产周期就会缩短,单位面积的生产效率也会得到提高。那么,这在经营上的意义体现在哪里呢?

回答2:在某些生产现场,有一些工程程序需要切换机器种类,而切换机种需要花费很长时间,所以为了提高生产效率,考虑如何减少切换机种的次数才是关键所在。甚至有时候还会通过进行彻底的“批量生产”来减少切换次数。

但是,这是否是在经营上的正确态度呢?减少在切换机种上损失的时间确实能够提高生产效率,但会使每一道工序上的在制品库存堆积如山。虽然也有一种看法认为,只要能使利润最大化,那么即使在制品库存增多也没有关系,但实际上,从资金层面上来看,越是批量生产,越会使工厂资金减少。这种生产制造方法是有问题的。再者,对于库存,不仅需要花费管理成本还需要花费资本成本。如果忽略了这一点,乍一看好像是产生了利润,但实际上可能根本没有产生任何利润。

我们之所以追求没有滞留和库存积压的生产制造模式,既不是因为讲解生产制造的相关书籍中写到了这是生产制造中“应有的姿态和目标”,也不是因为这是与市场形势相应的生产制造模式。真正理解其在经营中到底有何意义,然后采取相应措施才是最重要的。

问题3:即使滞销也持续生产从而使库存增加,这种情况下,利润和资金会发生何种变化?

(1)因为营业额相同,所以无论生产多少,利润都相等。

(2)在营业额不变的基础上继续生产,会使生产成本增加、利润减少。

(3)在营业额不变的基础上继续生产虽然会导致库存增加,但销售成本会下降、利润会增加。

回答3:正确答案是选项(3)利润增加。笔者会在第7章解释和说明原因,但从经营的基础出发来考虑,这种创造利润的方法是存在问题的。因为即便产生了利润,工厂的资金却在减少,这种方式仅仅是一种透支明天的做法。

只要你充分理解了经营的基础,就能马上对以上讲解的例子心领神会。但是,如果没有理解经营的基础,就会做出错误的判断和决策。稍有不慎,工厂的资金就会不断缩水,甚至可能陷入破产倒闭的危机。而令人倍感意外的是,市面上系统地讲解经营基础的书籍少之又少。

笔者创作本书的初衷正基于此。本书既不是讲解管理会计的书,也不是财务分析类的书,而是为那些想要了解经营基础知识、期待自己能够独自挑起工厂经营的大梁、期待自己在工厂经营中能够独当一面的人们,创作、总结的一些经营工厂时必备的基础知识和具体的实行方法。

本书非常适合负责经营的工厂经营管理干部、即将或已经赴海外工作的人员以及将来有此可能性的人阅读。为此,笔者在创作时尽可能地将这些知识和内容写得简单易懂。只要理解和掌握了本书的内容,无论何时被委任负责工厂经营,都一定能够充满自信地轻松为工厂经营掌舵。

实际交易的内容会全部体现在经营数据上。但是,如果不理解实际交易和经营数据是如何相关联的,就无法做出最佳的决策。希望大家在读了本书之后,能够学会经营的基础、在实践中学会现场实际交易的相关知识,并做到温故而知新。

……

一旦自己成为工厂的经营负责人,就会切实地感受到那份责任的重大。对于工厂的从业人员,经营负责人要保证他们的基本生活,对于股东必须给予适当的分红,并致力于提高股价。对于当地社会,经营负责人必须考虑如何创造和提供更多的雇用机会,当然,纳税也是必不可少的。

为了肩负起这些责任,经营者必须发挥的作用是什么?关于经营的目的,有很多人论述过,但究其根本,可以总结成一句话,即“如何使工厂持续发展”。如果工厂不能持续发展,就无法雇佣从业人员,也无法尽到对股东和当地社会的责任。经营者也将处在一个决不能让工厂毁于自己之手的境地。如接力跑比赛一般,经营者必须让工厂在自己手中得到持续发展,并将工厂经营的接力棒顺利地交接给下一任经营者,这是经营者肩负最大的职责。

1-2如何使工厂持续发展

那么,为了使工厂能够持续发展,有哪些必要条件呢?工厂所处的环境一直在变化中。无论是市场、还是竞争环境、技术革新等,当今社会的变化都很剧烈。如果不能从容应对这些变化,工厂就无法持续发展。另外,还必须准确把握、应对工厂自身的经营课题。这是因为如果对必须处理的经营课题置之不理,则很难实现工厂的可持续发展。

没有发展蓝图会导致经营混乱

在充分考虑和把握工厂经营环境以及自身经营课题的基础上,从中找出最切合工厂实际的商机和风险、明确工厂的前景和未来发展蓝图,然后为实现这一目标确保并分配好经营资源,朝着最终目标而不断推进工厂发展,这叫作经营。而将工厂发展蓝图明确地展现出来的就是经营计划。

一个工厂如果没有发展蓝图,就会导致经营混乱,在经营环境发生变化时,工厂将无法应对这些变化,而陷入困境。关于经营计划,会在之后的章节中提及。直接对现有经营前景进行的预测,并不能称为真正的经营计划。为使工厂持续发展,要充分考量经营环境的变化和工厂目前面临的经营课题,制定明确工厂未来发展蓝图的经营计划,并积极推进工厂按照这一计划发展,这一点极为重要。

……

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