2023年08月15日 15:08
<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);">2023-08-22</span></section><p><br/></p><p style="text-indent: 2em;"><br/></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>689:标准作业</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; 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>690:经济订货批量</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="background-color: rgb(255, 192, 0);"><span style="background-color: rgb(255, 192, 0); 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="background-color: rgb(255, 192, 0); 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;">691:ABC分类法</span></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;">692:先进先出法</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);">691『ABC分类法</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%; 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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; text-align: left; text-indent: 35px;"><span style="font-family: "思源黑体 CN Regular", 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="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="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="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);">什么是ABC分类法?</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> ABC分类法又称帕累托分析法或巴雷托分析法、柏拉图分析、主次因素分析法 、ABC分析法、ABC法则、分类管理法、重点管理法、ABC管理法、abc管理、巴雷特分析法,它是根据事物在技术或经济方面的主要特征,进行分类排队,分清重点和一般,从而有区别地确定管理方式的一种分析方法。由于它把被分析的对象分成A、B、C三类,所以又称为ABC分析法。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">如何进行ABC分类</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">我们面临的处理对象,可以分为两类,一类是可以量化的,一类是不能量化的。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 对于不能量化的,我们通常只有凭经验判断。对于能够量化的,分类就要容易得多,而且更为科学。现在我们以库存管理为例来说明如何进行分类。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第一步,计算每一种材料的金额。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第二步,按照金额由大到小排序并列成表格。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第三步,计算每一种材料金额占库存总金额的比率。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第四步,计算累计比率。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第五步,分类。累计比率在0%~60%之间的,为最重要的A类材料;累计比率在60%~85%之间的,为次重要的B类材料;累计比率在85%~100%之间的,为不重要的C类材料。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 通常情况下,我们使用ABC分析表来进行上述步骤。从表1可以看出,A、B、C、D、E为A类,F、G、H、I、J、K、L、M、N、0为B类,P、O、R为C类。</span></p><p style="text-align: center; text-indent: 0em;"><img src="//cdn-2c-02.industics.com/public/upload/image/20230815/1692083546773617.png" title="1692083546773617.png" alt="image.png"/><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> </span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">表1 库存ABC分析表</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">对于不同的对象,分类时采用的指标是不一样的。上面库存管理,采用的是存货价值指标。对于客户管理,可以采用客户进货额或者毛利贡献额为指标。对于投资管理,可以采用投资回报额作为指标。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">什么是物料的ABC分类?</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">它是一个库存物料的分类系统:根据库存价值的可衡量的标准将库存物料分成不同的组。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">为什么物料的ABC分类很重要?</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">库存对公司的现金状况有直接的影响.</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">ABC分类:帮助公司识别库存中高价值的物料,通过多频次的循环盘点,以确保这些物料有严格的过程控制,库存的准确性和物理上的安全。库存准确率有直接影响对客户服务率。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">怎样进行物料的ABC分类?</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">ABC分类法是根据80/20原则,具体分类如下:</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">“A” 类物料是最重要的,高价值的少数的物料号,但占公司库存的80%成本.</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">“B”类物料是较重要物料,占15%的成本.</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">“C”类物料通常代表了大多数原材料库存,但相对较低的价值,只占成本的5%左右.</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">“D” 是无消耗物料.</span></p><p style="text-align: center; text-indent: 0em;"><img src="//cdn-2c-02.industics.com/public/upload/image/20230815/1692083537952688.png" title="1692083537952688.png" alt="image.png"/><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> </span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">成功的关键因素?</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">通过使用各种方法进行精确的库存控制是必不可少的。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">比如:纪律严明的记录“入和出”,多频次的循环盘点,“A”类物料的目标的绝对库存准确率大于99%。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">精确的成本控制,对正确校正库存价值是必要的。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);">ABC分类法的举例</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 我们以库存管理为例来说明ABC法的具体应用。如果我们打算对库存商品进行年销售额分析,那么:</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 首先,收集各个品目商品的年销售量,商品单价等数据。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 其次,对原始数据进行整理并按要求进行计算,如计算销售额、品目数、累计品目数、累计品目百分数、累计销售额、累计销售额百分数等。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第三,作 ABC分类表。在总品目数不太多的情况下,可以用大排队的方法将全部品目逐个列表。按销售额的大小,由高到低对所有品目顺序排列;将必要的原始数据和经过统计汇总的数据,如销售量、销售额、销售额百分数填入;计算累计品目数、累计品目百分数、累计销售额、累计销售额百分数;将累计销售额为60~80%的前若干品目定为A类;将销售额为20~30%左右的若干品目定为B类;将其余的品目定为C类。如果品目数很多,无法全部排列在表中或没有必要全部排列出来,可以采用分层的方法,即先按销售额进行分层,以减少品目栏内的项数,再根据分层的结果将关键的A类品目逐个列出来进行重点管理。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: "思源黑体 CN Regular"; font-size: 17px; color: rgb(0, 0, 0);"> 第四,以累计品目百分数为横坐标,累计销售额百分数为纵坐标,根据ABC分析表中的相关数据,绘制ABC分析图。如下图例所示:</span></p><p style="text-align: left; text-indent: 0em;"><img src="//cdn-2c-02.industics.com/public/upload/image/20230815/1692083525230854.png" title="1692083525230854.png" alt="image.png" width="625" height="592" style="width: 625px; height: 592px;"/><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);">第五,根据 ABC分析的结果,对 ABC三类商品采取不同的管理策略。</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-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"; 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