<section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; 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text-align: justify; font-size: 18px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">034<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;">『</strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="color: rgb(0, 0, 0); margin: 0px; padding: 0px; letter-spacing: 0.544px; text-align: left; text-indent: 32px;">效率绩效</span></strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">』</strong></span></p></section></section></section></section></section></section></section></section><p style="white-space: normal;"><br/></p><p></p><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 15px 0px -15px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; 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width: auto; flex: 0 0 auto; box-shadow: rgb(0, 0, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 30px; vertical-align: top; overflow: hidden; border-width: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgb(255, 202, 0); border-width: 5px; border-radius: 0px; border-style: solid; border-color: rgb(255, 202, 0); box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; margin-left: 16px; padding: 0px; clear: both; text-indent: 21px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="letter-spacing: 2px; font-size: 17px; color: rgb(0, 0, 0); margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;;">各位朋友大家好，欢迎来到Tonii老师精益讲堂，接下来Tonii老师将带领大家进入，每天5分钟，精益伴你行系列课程。</span><span style="color: rgb(0, 0, 0); font-size: 17px; letter-spacing: 2px; text-indent: 42px;">&nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 0px; margin-left: 16px; padding: 0px; clear: both; text-indent: 21px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="color: rgb(0, 0, 0); text-indent: 43px; margin: 0px; padding: 0px; letter-spacing: 2px; font-size: 17px;">今天我们要学习的是</span><strong style="color: rgb(0, 0, 0); text-indent: 43px; letter-spacing: 1.8px; margin: 0px; padding: 0px;"><span style="letter-spacing: 2px; font-size: 17px; margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Bold&quot;;">效率绩效</span></strong><strong style="color: rgb(0, 0, 0); text-indent: 43px; letter-spacing: 1.8px; margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; letter-spacing: 2px; font-size: 17px;">。</span></strong></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">谈到效率绩效，很多人可能直接就会想到了人工效率。对的，但人工效率只是效率绩效的一部分。在一个制造型的工业企业里边，效率绩效通常有三个方面，第一是人工效率，第二是设备效率，第三是资金效率。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black"><img src="//cdn-2c-02.industics.com/public/upload/image/20210413/1618307164207504.jpeg" alt="图片" width="313" height="176" style="width: 313px; height: 176px;" border="0" vspace="0" title="图片"/></span><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">&nbsp;</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">对于人工效率大家都很清楚，比如常用的KE，KS，IE，DLP，这些都是人工效率的指标。对于设备效率有OEE，NEE，TEEP，MTTR，MTBF等，TONII老师在讲TPM的时候都有一些介绍。在生产运营领域中，讲到资金效率，最常用的就是库存天数或者是库存周转率。还有一个比较生僻的指标，叫DPO。它其实就是衡量一个企业的应付账款的天数，打个比方，你有一笔100万的应付账款，根据和供应商达成的协议，你可以延迟到什么时候付款？这个就是DPO的内容。大家都知道，企业运营当中现金为王，如果应付账款的时间越长，应收账款的时间越短，那么企业的现金流状况就相对会越好。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">这里面TONII老师要问大家一个额外的问题，Hour Rate是不是效率指标？先看看什么是Hour Rate，对于一线直接员工，一个小时的成本是多少？比如说北京Hour Rate是60，在武汉Hour Rate是40，在乌鲁木齐Hour Rate是30，也就是说企业一个小时要给工人付出60块钱，40块钱或者是30块钱 （这里是企业付出的成本，不是员工所得工资）。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">接下来我们还是一起看一看各个领域当中的一些指标，TONII老师挑出了一些最有代表性的指标跟大家来讲。</span></p><p style="margin-bottom:16px;text-indent:35px"><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">第一个</span></strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">是人工效率的指标DLP，Direct Labor Productivity直接员工的生产率。TONII老师跟DLP打交道了10多年，每个月都要收集数据，分析这个数据，然后汇报这个数据， DLP是怎么算出来的？</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">它的计算公式是：</span></p><p style="margin-bottom:16px;text-indent:35px"><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">DLP=</span></strong><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">（当月同比直接员工投入节省时间）/（当月直接员工投入生产时间+当月同比直接员工投入节省时间）</span></strong></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">举个例子，统计今年3月DLP，做了相同多的产品，去年3月要1000小时，今年3月用了900个小时，那么就节省了100个小时，那么DLP就是100÷1000=10%。很清楚简单的逻辑，但是计算起来非常困难，因为要看节省的时间是怎么算出来，怎么收集这个数据，以后有时间可以深入去探讨。</span></p><p style="margin-bottom:16px;text-indent:35px"><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">第二个</span></strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">设备效率的指标OEE：Overall Equipment Efficiency，设备综合效率。它有三个因子：质量因子、稼动因子、和性能因子。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">它的计算方式是：</span></p><p style="margin-bottom:16px;text-indent:35px"><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">OEE =&nbsp;</span></strong><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">ΣUT /&nbsp;ΣSPT（UT：理论增值时间，SPT：工厂计划开机时间）</span></strong></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">也就是一段时间内工厂做出来的产品，所需的理论增值时间除以工厂计划的开机时间。理论上OEE越高越好，越高意味着机器的使用效率、利用率或其他达成效率越高。</span></p><p style="margin-bottom:16px;text-indent:35px"><strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">最后一个</span></strong><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">是资金效率DIN：Days of Inventory，库存天数，这是一个非常有趣也非常难的指标，大家如果去网上搜索，很有可能得到的公式或者信息是不全面的。在这里TONII老师可以告诉大家，TONII老师这个公式肯定是权威的公式。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">净库存（NIN）＝库存总量＋在途库存－财务计提</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">销售成本（COGS）＝直接成本＋制造基础成本<br/> </span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">库存的天数(DIN)等于当期当月净库存除以过去三个月平均的COGS销售成本，然后乘以30得来的。所以DIN就是一个天数，如果用360去除以DIN，那么就是库存的周转率，比如说360÷30等于12，意味着每一个月库存资金就会周转一次。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">分子是净库存，净库存等于当期的库存总量（怎么去算当期的库存总量？有些公司直接用月尾的库存数量，有些公司是用月中和月尾库存数量的均值），加上在途的库存（也就是说供应商已经发出来了，但是还没有到仓库），然后再减去财务的计提（每一个月财务都要计提一些库存），最后的结果就是净库存。</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black">分母是销售成本，过去三个月的销售成本的平均值。销售成本等于什么？销售成本等于直接成本（直接员工的成本），加上制造的基础成本（比如，制造的工程师，机器设备等）。有些人讲DIN就等于净库存除以销售额，其实是不对的，销售额跟销售成本是两回事，销售额肯定要比销售成本大。&nbsp;</span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black"><br/></span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; font-size: 17px; letter-spacing: 1.8px; text-indent: 35px; background-color: rgb(255, 255, 255);">今天的课程就到这里，感谢大家！</span></span></p><p style="margin-bottom:16px;text-indent:35px"><span style="font-size:17px;font-family:&#39;思源黑体 CN Regular&#39;,sans-serif;color:black"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; font-size: 17px; letter-spacing: 1.8px; text-indent: 35px; background-color: rgb(255, 255, 255);"><br/></span></span></p></section></section></section></section><p></p><p style="white-space: normal;"><br/></p><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, 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