<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; border-style: dashed; 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margin-bottom: 0px; text-align: left; text-indent: 32px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><span style="font-size: 18px; color: rgb(0, 0, 0);"><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;">135『实体结构图</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; 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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; 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-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;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></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天我们学习的是<strong>实体结构图</strong>。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">实体结构图是指从整个供应链的角度识别价值流，有助于了解供应链结构以及供应链的运行状态。和我们昨天讲的图示一样，能够把运行的现状非常直观、客观的反映在一张纸上或者一张图上，让所有参与改革改进的人都能够非常清晰的了解当前是怎么回事；同时大家有一个共同的起点，共同的语言；另外一个在图上去研究将来怎么去做更直观更高效。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">一般来讲，实体结构图可以分为容量结构图以及成本结构图两个部分。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span><img class="rich_pages" data-ratio="0.7755834829443446" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/x7XibiaRviayZgVMeXrcuiaTdLsiawh2rWzxGYb1GsBudkRicuRlSAArwUCGQ2BWHCdbuaDsv3MXtiabrmzaAYtpfQDog/640?wx_fmt=png" data-type="png" data-w="557" _width="557px" src="//cdn-2c-02.industics.com/public/upload/image/20210415/1618474558616025.png" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; height: auto !important; width: 557px !important; visibility: visible !important; float: left;"/><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">上图是一个<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">容量结构图</strong>，其实它就是把整个供应链过程当中各个实体的部分画出来，另外把相关的一些参数在dash board上面给写出来。在这一点上有点像VSM价值流程图，把主要的工序画出来，然后供需的一些参数也写上去。当然在画这个图的过程当中要Go To Gemba，三现原则——现场、现实、现物，一定要走进现场把图给画出来。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">图画完后解决或优化的思路其实是一样的，第一个就是消除不必要的活动，这一点挺像5S第一个S——整理，先把所有的物品分为有用的和不必要的。实体结构图第一步也是把所有的活动分为必要的和不必要的，不必要的立刻消除，效率就会大幅的提升。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">消除了不必要的活动之后，剩下来的就是所谓的必要活动，为什么是所谓的，因为可能随着时间的推移或者是工艺的改善、科技的改善，今年的必要活动说不定就是明年的不必要活动。第二步就是把它们合并或者是简化，这一点跟我们做5S其实也挺像的，把不必要的拿走，然后剩下必要的用形迹法去做标识。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">最后是调整活动顺序达到整体效率最优，前两步可能更聚焦在某一个单步上，那么最后这一步就聚焦在整个系统整个流程上。做任何事情都是不仅要让每一个环节优化，而且更重要的是让整体优化。我经常跟客户讲，其实你们工厂做的改进也做的挺好，但都是局部的优化没有做整体优化，如果没有整体的优化，你会发现做了很多单项的活动，省了很多钱</span><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">但最后在财务上是体现不出来的，这就是需要整体的去优化。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">除了容量结构图以外，</span><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">还有一个<span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-weight: bold;">成本结构图</span>，分析各产品主要成本的生产环节，从而发现在哪些环节当中，成本增加跟价值的增加不协调。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">这有点像我们以前讲的VA VE（Value Analysis，Value Engineering）把产品整个制造过程给爆炸出来，比如说从配件、从生产、从能源和从设备等不同维度来看每一个环节是干什么的，通过做这个事情给产品增加了多少价值，消耗了多少成本，然后再去考虑这一步骤是否需要，</span><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">如果需要，有没有变？有没有途径去给他改善？等等，这就是成本结构图。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">无非是把产品成本发生的这些环节用图示的方法给体现出来，比较直观而已，然后具体去改善，这个图不能帮你改善，</span><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">具体改善还是需要人。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(240, 176, 121); 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; font-size: 14px; letter-spacing: 1.8px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 43px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: black; font-size: 17px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天的课程就到这里，感谢大家！</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><br/></p></section></section></section></section><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;, &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; line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; 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