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七十年代以来,日本、欧美各国采取了各种提高劳动生产率、降低成本、提高产品质量等自动化方案和管理策略。在生产自动化方面,电脑辅助设计、电脑辅助制造、弹性制造系统以至于电脑一体化制造系统的使用日趋普及,电脑化设计与制造系统的建立,也使在管理方面的适时制(JIT)应运而生。它的出现,使传统的成本管理会计受到了强烈的冲击,并由此引发了成本会计发展史上的第三次革命。本文试从 JIT 的基本特性入手,论述其对传统成本管理会计带来的冲击。
Since the 1970s, Japan, Europe and the United States have adopted various automation programs and management strategies to improve labor productivity, reduce costs and improve product quality. In the field of production automation, computer-aided design, computer-aided manufacturing and flexible manufacturing systems have made the use of computerized manufacturing systems more and more ubiquitous. The establishment of a computerized design and manufacturing system has also led to a timely management (JIT) Health. It appears that the traditional cost management accounting has been a strong impact, and thus triggered the third revolution in the history of cost accounting. This paper tries to start with the basic characteristics of JIT and discusses its impact on the traditional cost management accounting.