About 30% of the revenue the state receives it by the introduction of value added tax (VAT).This concept is inextricably linked to taxation.Added value - base budgeting, universal and completely objective.It does not affect the competitive sectors of the economy.
the definition of "value added" is to understand the various technological operations, giving the product in the eyes of the consumer an additional cost.In other words, the buyer must be willing to buy a product.
often close to the concept of "value added" is the other - "a waste."Here are all the profligacy and manipulation of results, which can not benefit the buyer, so that the latter does not want to buy goods.On this occasion, I was once given a comment Fuji Cho (former head of the famous corporation Toyota): "Waste - all but the minimum cost of the components on the material, technical equipment in the workplace, working time."
reasonable increase in value added is only possible with the elimination of the causes of waste of resources.
When wastefulness is appropriate explicitly to abandon the manufacturing operations, the results of which do not need a client: defective products, unnecessary (and expensive) package, double cleaning, etc.It should be excluded completely.
of squandering hidden harder to understand.Here, according to the customer's production processes do not have (or should have) the added value, which, despite its irrelevance, is still being created.A classic example: material flow logistics, warehouse logistics and administrative processes.These hidden costs are necessary to localize and optimize.Can be considered wasteful:
- overproduction (products made much more than necessary, some of it has to be sent to recycling or disposed of);
- unnecessary services (deficit or marriage details, lack of technology, lack of (lack of) information.
- excessive or unnecessary transportation (loading, unloading, rearrangement, re-packing, the extra length of the route);
- marriage articles (originality staged production, failures in well-established processes, outdated equipment);
- overstocks (unqualified planning, not regulated docking flows from a warehouse and the warehouse);
- unnecessary movement (irrational organization, search for materials, unorganized workers);
- failure processes(low production capacity, a shortage (or high cost) of equipment).
- lack of demand for skills of employees.
When analyzing the waste should be considered gross value added.
But the result does not appear if the leadership will not support the process of combating identified wasteful.In addition, it takes time and resources for planning and guidance for certain measures.Require the creation of a project team consisting of employees of troubled department and specialized professionals.Continue to identify "bottlenecks" of the production.And then later formed the group developed a work plan to combat the identified deficiencies.Solutions is divided into stages (task package), drawn up an action plan, estimated costs.
next step - monitoring the progress of the project and estimate savings.If the project proves successful, it will take control of optimized processes.
focus is on the common efforts of all stakeholders.Only then we can talk about success, only then the added value is not only justified, but also profitable.
pragmatism is appropriate here: debate worse than experiment.
waste prevention is impossible without the capacity building of thrift.Especially important is the moment at low investment and in crises.
