{"id":18924,"date":"2023-05-25T14:57:18","date_gmt":"2023-05-25T11:57:18","guid":{"rendered":"https:\/\/exegens.com\/3-mari-directii-de-reducere-costurilor-2\/"},"modified":"2023-05-26T13:12:46","modified_gmt":"2023-05-26T10:12:46","slug":"3-mari-directii-de-reducere-costurilor-2","status":"publish","type":"post","link":"https:\/\/exegens.com\/ro\/3-mari-directii-de-reducere-costurilor-2\/","title":{"rendered":"Reducerea costurilor: 3 mari directii"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Accentul pe maximizarea fluxului \u0219i satisfacerea nevoilor clien\u021bilor duce adesea la uitarea scopului real – de a ob\u021bine profit<\/strong>. C\u00e2nd rezultatele financiare arat\u0103 c\u0103 profitul nu este suficient, este deja prea t\u00e2rziu \u0219i managerii sunt nevoi\u021bi s\u0103 ia decizii dureroase. Ei nu examineaz\u0103 niciodat\u0103 cum s\u0103-\u0219i modifice sau s\u0103 schimbe sistemul de \u00eembun\u0103t\u0103\u021bire a costurilor. Investitorii externi \u0219i membrii consiliului de administra\u021bie \u00eencep s\u0103 pun\u0103 la \u00eendoial\u0103 aptitudinile \u0219i angajamentul directorilor superiori.<\/p>\n

Studiile privind e\u0219ecurile \u00een \u00eembun\u0103t\u0103\u021birea costurilor sunt omniprezente, cum ar fi faptul c\u0103 aproape 50% dintre companiile care au preocup\u0103ri asidue cu privire la \u00eembun\u0103t\u0103\u021birea costurilor nu \u00ee\u0219i ating obiectivele<\/strong> – profitul fiind \u00een mod continuu diminuat.<\/p>\n

Din experien\u021ba noastr\u0103 \u00eens\u0103, abordarea sistemului de \u00eembun\u0103t\u0103\u021bire a costurilor este cauza lipsei de performan\u021b\u0103<\/strong> \u0219i nu lipsa de abilit\u0103\u021bi \u0219i efort a managerilor.<\/p>\n

Performan\u021ba anual\u0103 insuficient\u0103 a profitabilit\u0103\u021bii opera\u021bionale a majorit\u0103\u021bii organiza\u021biilor se datoreaz\u0103 diferen\u021bei dintre (a) profitul \u021bint\u0103 opera\u021bional anual<\/strong> stabilit de c\u0103tre manageri pe baza planului de profit pe termen lung \u0219i (b) nivelul estimat \u0219i mai ales realizat al profitului opera\u021bional<\/strong> pe baza bugetului costurilor fixe \u0219i costul variabil estimat, \u021bin\u00e2nd cont de volumul de activitate sau de capacitatea de produc\u021bie disponibil\u0103.<\/p>\n

Nivelul estimat al profitului opera\u021bional trebuie s\u0103 ia in considerare reducerea\/eliminarea costurilor cu surplusul de intr\u0103ri (costul waste) \u0219i costul asociat al neutiliz\u0103rii intr\u0103rilor (costul losses), costuri care exist\u0103 oricum \u00een organiza\u021bii. Costurile losses \u0219i waste care sunt fezabile de \u00eembun\u0103t\u0103\u021bit anual pentru a \u00eendeplini \u021binta de reducere de cost prestabilit\u0103 se reg\u0103sesc \u00een Bugetul KAIZENshiro<\/strong>. Munca de \u00eendeplinire a \u021bintelor Bugetului KAIZENshiro este \u00een sarcina proiectelor Strategic Kaizen<\/strong>.<\/p>\n

A\u0219adar, cele 3 mari direc\u021bii de reducere a costurilor opera\u021bionale sunt:<\/p>\n

    \n
  1. Costul pierderilor de volum de activitate (pierderi ale echipamentelor):<\/strong>
    \n– costul pierderilor (losses) cu timpul de nefunc\u021bionare asumate managerial, planificate (de exemplu, costul pierderilor aferente timpului de mentenan\u021b\u0103 planificat\u0103);
    \n– costul pierderilor (losses) cu timpul de nefunc\u021bionare a echipamentelor neplanificate (de exemplu, costul pierderilor aferente timpului de set-up);
    \n– costul pierderilor (losses) aferente sc\u0103derii performan\u021bei standard (de exemplu, costul pierderilor aferente varia\u021biilor cycle time);
    \n– costul pierderilor (losses) aferente deficien\u021belor de calitate (de exemplu, costul pierderilor aferente rework);<\/li>\n
  2. Costul pierderilor aferente muncii oamenilor, a materialelor \u0219i a utilit\u0103\u021bilor:<\/strong>
    \n– costul pierderilor (losses) aferente timpului f\u0103r\u0103 valoare ad\u0103ugat\u0103 a muncii umane, eficien\u0163\u0103 redus\u0103 (de exemplu, costul pierderilor aferente cycle time curent pentru opera\u021biunea bottleneck);
    \n– costul pierderilor (waste) aferente celorlalte resurse de produc\u021bie, cum ar fi materii prime, materiale consumabile, piese de schimb, utilit\u0103\u021bi etc. (de exemplu, costul pierderilor pieselor de schimb \u00eenvechite).<\/li>\n
  3. Costul pierderilor aferente risipelor din planificarea \u0219i controlul produc\u021biei (la nivel de produc\u021bie \u00een curs \u0219i consumurilor sistemice):<\/strong>
    \n– costul pierderilor (waste) stocurilor aflate \u00een flux (de exemplu, costul pierderilor aferente stocurilor de ambalaje);
    \n– costul pierderilor (waste) stocurilor din depozite (de exemplu, costul pierderilor aferente stocurilor de ambalaje);
    \n-costul pierderilor (losses) de resurse din sistem (de exemplu, costul pierderilor aferente modific\u0103rilor\/ajust\u0103rilor planului de activitate).<\/li>\n<\/ol>\n

    In acest context, gestionarea varia\u021biile de cost \u0219i de buget nu mai este suficient\u0103. Crea\u021bi reducerea continu\u0103 a costurilor \u0219i \u00eendeplinirea profitabilit\u0103\u021bii \u021bint\u0103 cresc\u00e2nd continuu productivitate aplic\u00e2nd g\u00e2ndirea Strategic Kaizen pentru Takt Profit<\/strong>. Pute\u021bi \u00eencepe cu un proiect pilot Strategic Kaizen Transformation<\/a>.<\/p>\n

    [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text]Accentul pe maximizarea fluxului \u0219i satisfacerea nevoilor clien\u021bilor duce adesea la uitarea scopului real – de a ob\u021bine profit. C\u00e2nd rezultatele financiare arat\u0103 c\u0103 profitul nu este suficient, este deja prea t\u00e2rziu \u0219i managerii sunt nevoi\u021bi s\u0103 ia decizii dureroase. Ei nu examineaz\u0103 niciodat\u0103 cum s\u0103-\u0219i modifice sau s\u0103 schimbe sistemul de \u00eembun\u0103t\u0103\u021bire a costurilor. […]<\/p>\n","protected":false},"author":2,"featured_media":18931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,418],"tags":[288,290,283,404,286,305,396,397,419,406],"class_list":["post-18924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-controlling","category-strategic-kaizen","tag-competitivitate-ro","tag-controlling-ro","tag-mcpd-ro","tag-profit-tinta","tag-profitabilitate-ro","tag-reducerea-costurilor-ro","tag-sbtp","tag-speed-based-target-profit","tag-strategic-kaizen-ro","tag-takt-profit"],"yoast_head":"\nReducerea costurilor: 3 mari directii - Exegens\u00ae<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exegens.com\/ro\/3-mari-directii-de-reducere-costurilor-2\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reducerea costurilor: 3 mari directii - Exegens\u00ae\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]Accentul pe maximizarea fluxului \u0219i satisfacerea nevoilor clien\u021bilor duce adesea la uitarea scopului real – de a ob\u021bine profit. C\u00e2nd rezultatele financiare arat\u0103 c\u0103 profitul nu este suficient, este deja prea t\u00e2rziu \u0219i managerii sunt nevoi\u021bi s\u0103 ia decizii dureroase. Ei nu examineaz\u0103 niciodat\u0103 cum s\u0103-\u0219i modifice sau s\u0103 schimbe sistemul de \u00eembun\u0103t\u0103\u021bire a costurilor. 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C\u00e2nd rezultatele financiare arat\u0103 c\u0103 profitul nu este suficient, este deja prea t\u00e2rziu \u0219i managerii sunt nevoi\u021bi s\u0103 ia decizii dureroase. Ei nu examineaz\u0103 niciodat\u0103 cum s\u0103-\u0219i modifice sau s\u0103 schimbe sistemul de \u00eembun\u0103t\u0103\u021bire a costurilor. 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He is laureate of the Romanian Academy of the \"Traian Vuia\" Prize, the highest scientific prize in Romania.","sameAs":["https:\/\/exegens.com\/"],"url":"https:\/\/exegens.com\/ro\/author\/exegens\/"}]}},"_links":{"self":[{"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/posts\/18924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/comments?post=18924"}],"version-history":[{"count":0,"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/posts\/18924\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/media\/18931"}],"wp:attachment":[{"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/media?parent=18924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/categories?post=18924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/exegens.com\/ro\/wp-json\/wp\/v2\/tags?post=18924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}