2023年07月11日 10:07
<section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span wah-hotarea="click" style="color: rgb(51, 51, 51); text-align: justify; caret-color: rgb(51, 51, 51); margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px;">Tonii精益讲堂</span><span style="color: rgb(51, 51, 51); font-size: 17px; text-align: justify; caret-color: rgb(51, 51, 51);"> </span><span style="text-align: justify; caret-color: rgb(51, 51, 51); margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px; color: rgba(0, 0, 0, 0.3);">2023-07-19</span></section><p><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px 5px 0px 20px; outline: 0px; 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 50px; height: 55px; vertical-align: top; overflow: hidden; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; overflow-wrap: break-word !important;"><img data-ratio="1.0538117" src="https://cdn-2c-02.industics.com/public/upload/image/20220615/1655281489782907.gif" data-type="gif" data-w="446" width="100%" data-imgqrcoded="1" style="padding: 0px; max-width: 100%; vertical-align: middle; outline: 0px; box-sizing: border-box; height: auto !important; overflow-wrap: break-word !important; visibility: visible !important; width: 50px !important;"/></section></section></section></section><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 3px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 17px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; overflow-wrap: break-word !important;"><strong style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">本周词汇概览</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; height: 16px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top: 6px solid rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-top: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><br style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="padding: 12px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; border-width: 1px; border-style: none solid; border-color: rgb(255, 111, 0) rgb(255, 202, 0); border-radius: 6px;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; line-height: 1.8; overflow-wrap: break-word !important;"><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">● </strong></strong></strong>677：S&OP</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; background-color: rgb(255, 192, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;">● </strong>678：集成商业计划</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; text-indent: 30px; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; font-size: medium; text-indent: 32px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong> </strong></span><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;">679：拉动式生产</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; text-indent: 30px;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; font-size: medium; text-indent: 32px; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong> </strong></span><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px;">680：推动式生产</span></span></p></section></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; height: 16px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-bottom: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px 5px 0px 20px; outline: 0px; 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 3px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><span style="font-size: 17px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="padding: 0px; background-color: rgb(255, 202, 0);">678『<span style="letter-spacing: 0.544px;">集成商业计划</span></strong></span><strong style="letter-spacing: 0.544px; padding: 0px; background-color: rgb(255, 202, 0); outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 18px; overflow-wrap: break-word !important;">』</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 0 auto; box-shadow: rgb(255, 202, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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(255, 202, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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: 5px solid rgb(255, 202, 0); border-radius: 0px; box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="padding: 0px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; font-size: 18px; color: rgb(255, 202, 0); letter-spacing: 3px; line-height: 1; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">文字专栏</strong></span></p></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; transform: rotateY(180deg); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><br/></section></section></section></section></section></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; text-indent: 0em; line-height: 2em; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px 10px; outline: 0px; 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="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; 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text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 2em;"><span style="color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: "思源黑体 CN Regular", sans-serif; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0);">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="font-family: "思源黑体 CN Regular"; font-size: 17px; letter-spacing: 1.8px; text-align: center;"> </span></p><p style="text-indent: 35px; text-align: left;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular"; font-size: 17px;"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular"; font-size: 17px;"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">集成商业计划 Integrated Business Planning</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">什么是IBP?</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">从纸面上看，IBP是一个将公司的业务目标与财务、供应链、产品开发、营销和其他运营职能相协调的过程。想想那些与汽车制造商合作并需要不断调整以适应设计变化的零部件供应商，或者那些以微薄利润经营的食品生产商，他们必须管理不确定的供应链和善变的客户口味。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">滞后的话，竞争对手就会随时准备抢夺这个业务。如果行动迅速但不连贯，你可能会留住客户，但代价是提高销售成本（COGS）和降低利润率。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">例如，PickerBots，是一家虚构的用于制造和仓库作业的定制机械制造商。当该公司在2017年推出时，它在餐厅供应方面找到了一个利基，但当该业务在2020年明显放缓时，创始人决定重新调整。该公司没有简单地改变其营销，而是着手改造其业务战略。一项自上而下的情景规划工作导致了研发、需求预测、盈利能力和收入分析、供应链规划以及营销和销售策略的重新调整。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">公司文化在创新思维方面已经很强，但创始人意识到，战略规划和日常运营之间的联系需要改进。一个新的首席运营官进入公司，他有能力将运营与产品需求规划、销售和营销结合起来，同时对财务目标和预算进行评估。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">在一个采用IBP的公司里，有一条直线连接从采购、生产和库存到销售和营销，再到财务目标和预算。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP的一个关键好处是，材料是以正确的价格，在正确的时间，以正确的数量购买的，以满足市场需求。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">成功的IBP使各部门之间的合作更加紧密，信任度更高，从而改善决策。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP可能需要重大的文化变革，如果没有执行团队坚定不移的承诺，就无法取得成功。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP概述</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">许多组织将IBP误认为是一项以供应链为中心的工作。虽然将供应链规划与其他部门（从销售和运营到财务）联系起来很重要，但这只是一个要素。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP使商业目标和财务目标与整个企业的决策和执行相一致。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">这与财务规划和分析（FP&A）有重叠之处。由于IBP计划收集了整个企业的数据，公司在预测性分析方面变得更好。现在，当采购部门预测到零件短缺时，供应和运营部门可以在客户受到影响之前进行调整。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">这也不是一个一劳永逸的做法。PickerBots公司的新任首席运营官建议，至少要考虑36个月后的情况。领导人需要在不断审查、修订和沟通财务和运营结果的同时，将目光放在这个长期计划上。哪些供应链上的差距已经打开，我们如何才能弥补这些差距？我们是否需要更新我们的情景规划？我们是否在跟踪正确的财务关键绩效指标？</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP的一个关键因素是，它将财务与运营结合起来。以下是PickerBots计划遵循的结构。</span></p><p style="text-indent: 35px; text-align: left;"><img src="//cdn-2c-02.industics.com/public/upload/image/20230711/1689041501470269.png" title="1689041501470269.png" alt="image.png" width="609" height="348" style="width: 609px; height: 348px;"/><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> </span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP with S&OP</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP和S&OP的相似之处</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">月度流程</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">跨职能的方法</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">由业务战略驱动</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">综合层面的战术规划</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP和S&OP的区别</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">然而，IBP包括比S＆OP更顶层的内容。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">涉及财务职能</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">整合财务规划周期，如财务预算和预测</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">从数量规划到数量和价值规划</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">它推动了整体业务绩效</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP过程是如何运作的？</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">公司有一个年度预算周期，基于其战略计划和目标。年度预算对当年的收入和成本进行规划。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">在传统的S&OP中，公司每月都会进行一次预测，预测未来6到24个月的需求走向，以及需要哪些资源来满足这些需求。当发现预期需求和可用资源之间的差距时，这往往提供了充足的时间来平衡供应和需求，以便在真正的客户订单被提交时，需求可以得到满足。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">假设在这个月度的S&OP周期中，我们也会展望未来6到24个月的预期收入和成本的走向。以及这些财务数字与年度预算的收入和成本相比会是怎样的。最有可能的是，每年的预算数字和每月的更新数字之间也会出现差距。然后可以采取行动来解决这些差距。整合财务观点。当这种情况发生时，我们实际上是在实践IBP。在IBP中，与财务绩效管理周期的关系是非常重要的。预算和财务预测必须与原来的S&OP周期的步骤相一致和整合。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP的挑战</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">IBP是在公司实施了适当的S&OP流程后的下一个成熟步骤。整合财务工作听起来很简单，但实际上并不容易。来自实体供应链方面的人，往往与在财务方面运作的人说着不同的语言。供应链上的人经常谈论单位、产品和产品系列，而财务人员经常谈论金钱、货币等。这也导致这两个职能领域使用的关键绩效指标的评估方式不同。这就要求IBP过程中的其他参与者，与S&OP过程中的参与者相比。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">实施IBP时的8个常见陷阱</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">要注意以下与综合业务规划有关的风险。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">在一些需要的部门中缺乏承诺</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">如果S&OP流程尚未实施或稳定，那么IBP的步子就太大了</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">目标和预测是混合的</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">信息不可用</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">讨论数字而不是基本假设</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">只讨论短期的而不是中期的</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">计划和讨论过于细化</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">缺少对权衡的透彻理解</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-size: 17px; font-family: "思源黑体 CN Regular"; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: 等线; font-size: 14px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular"; font-size: 17px; letter-spacing: 1.8px;"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px;"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", sans-serif; 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