丰田生产方式,曾被美国人称之为“一架改变世界的机器”。这架“机器”之所以能够“改变世界”,就在于它对管理的新思维。站在新的角度看问题,对成本、对设备、对人、对劳动、对浪费等的新观点作出新判断,是构成这种新的生产方式的基础。 成本与利润。按通常的做法,售价=成本+利润,这样除了不得已花费的钱以外,所赚的那部分钱都要由消费者承担。而丰田推崇的公式是:利润=售价-成本。售价是按市场行情定的,为了获取利润就要尽量降低成本。产品之所以能按其价格出售,是因为对顾客有价值,如 Toyota production methods, once Americans call it “a machine that changes the world.” The reason why this “machine” can “change the world” lies in its new thinking on management. Standing on a new perspective and making new judgments on new ideas of cost, equipment, people, labor, waste, etc., form the basis of this new mode of production. Cost and profit. According to the usual practice, the price = cost + profit, so in addition to the last resort to spend money, that part of the money earned by consumers. Toyota respected formula is: profit = price - cost. Price is determined by market conditions, in order to obtain profits will try to reduce costs. The reason why a product can be sold at its price is because it is valuable to its customers