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JIT是一种顾客化的需求拉动式的制造系统,是一种新的制造观念,它的目标是消除一切浪费,使制造过程连续、平稳地进行。与传统的制造系统相比,它具有存货水平低等5个主要特点。这些特点对成本会计有重大影响。
JIT is a customer-oriented, demand-driven manufacturing system. It is a new concept of manufacturing. Its goal is to eliminate all waste and make the manufacturing process continuous and smooth. Compared with the traditional manufacturing system, it has five main characteristics of low inventory levels. These characteristics have a significant impact on cost accounting.