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本文通过非计划领料的独特视角评价企业精细化管理水平,首先对非计划领料的概念进行了定义,并列举出了企业存在的六类非计划领料情况,紧接着对非计划领料给企业造成的影响进行了产品成本核算波动性、限制企业管理水平提升、信息化基础数据持续完善三个方面的剖析。并提出非计划领料是生产型企业生产中客观存在的现象,只有客观认知非计划领料,通过设置非计划领料率实现指标监控;通过流程梳理方法使非计划领料显性化;通过完善管理制度将非计划领料规范化和长期化;通过信息化系统固化非计划领料流程制度并持续提升;从而建立PDCA持续改进的长效机制。
This article evaluates the level of enterprise delicacy management through the unique perspective of unplanned picking, first defines the concept of unplanned picking and lists six kinds of unplanned picking existing in the enterprise, followed by the unplanned picking The impact on the enterprise product cost accounting volatility, limit the improvement of enterprise management, information based on the continuous improvement of the three aspects of data analysis. It is pointed out that non-planned picking is an objective phenomenon in the production of production-oriented enterprises. Only through objectively recognizing unplanned picking, the index monitoring can be realized by setting the unplanned picking rate. The unplanned picking can be dominated by the process combing method. Improve the management system to standardize and long-term non-planned picking; through the information system to consolidate the unscheduled picking process system and continue to improve; thus establish a continuous improvement of PDCA long-term mechanism.