适时生产制度是一种先进的生产制度、一种先进的成本核算方法。本文论述了适时生产制度的产生,与传统生产制度的区别,自身的先进性和应用条件。同时提出了我国企业合理借鉴适时生产制度的必要性以及可能性。 Timely production system is an advanced production system, an advanced cost accounting methods. This article discusses the production of a timely production system, the difference from the traditional production system, and its own advanced nature and application conditions. At the same time, it puts forward the necessity and possibility of our country’s enterprises to draw lessons from the timely production system.