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传统的成本管理方法一般是借助管理会计的信息手段来控制成本,这无疑是有一定效果的手段。然而,这些信息不过是生产过程中物质运动的反映,而维持控制的直接对象是“过程”下游的部品、半成品、产品等实体,如果能够通过实体的直接控制达成消除无效成本的目的,那么维持控制体系才算完善,预防无效成本的效果将会更显著。物量管理方式正是这种思路的体现,它在性质上虽属于生产管理活动,其目的是提高工效,提高设备利用率和使生产系统各工序间平滑衔接,但其客观效果也使得无效成本大幅度降低。因此,有效的物量管理对于减低成本和成本控制是有较好的效果的,准时生产系统正是这样一种物量管理方式。
The traditional method of cost management is to control the cost by means of management accounting information, which is undoubtedly a measure of effectiveness. However, the information is only a reflection of the material movement in the production process. The direct object of the maintenance control is the parts, semi-finished products and products downstream of the “process”. If the direct control of the entity can eliminate the ineffective cost, Then maintain the control system is considered perfect, the effect of preventing ineffective costs will be more pronounced. Volume management is the embodiment of this idea. Although it belongs to the production management activities in nature, its purpose is to improve work efficiency, improve equipment utilization and make the production system smoothly connect with each other. However, its objective effect also makes inefficient cost The rate of decrease. Therefore, effective material quantity management has a good effect on cost reduction and cost control. Just-in-time production system is just such a material quantity management method.