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在加工工业部门,管理会计中某些相沿已久的规则由于及时供应制(just-in-time)的引入正在受到严重的挑战。本文提出一些需要管理会计人员重新检验的问题。这些问题是英国制造商在世界市场上面临竞争、要求管理会计人员对改进生产能力发挥重要作用时必然遇到的。及时供应制的中心思想是消除浪费。在加工业中,浪费被定义为各种不能增加产品价值的行为,诸如存货、材料的装卸、质量问题、材料在加工场地上的堆积与拖延、定货或交货间隔期过长以及不必要的文书和核算程序等。浪费的消除,得通过改变生产过程中的每一个
In the processing industry sector, certain long-standing rules in management accounting are being seriously challenged by the introduction of just-in-time. This article presents some issues that require management accountants to re-examine. These problems are inevitable when British manufacturers face competition in the world market and require management accounting personnel to play an important role in improving production capacity. The central idea of the timely supply system is to eliminate waste. In the processing industry, waste is defined as a variety of behaviors that do not add value to the product, such as inventory, material handling, quality issues, material accumulation and delays at the processing site, ordering or delivery intervals that are too long, and unnecessary Instruments and accounting procedures. The elimination of waste can be achieved by changing every one of the production processes