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企业经营的目的是以较小的投入取得最大的经济效益,丰田生产管理方式就是为达到其目的而在生产管理方面推行的系统的管理方法。它主张标准化作业和准时化生产,要求操作者按照规定的时间、数量、质量标准进行操作,同时要求企业按照客户的要求进行准时化生产,这样既杜绝不必要的人力、物力、财力的浪费,同时也最大限度地压缩了库存,从而节约了资金,避免了因市场变化有可能造成的经济损失。在推行丰田管理方式的过程中,我们将其管理方法运用在财务管理中进行尝试。1.财务核算的“标准化作业”企业会计担负着反映企业经济情况,参与企业经营决策,提供企业经济信息的功能。这就要求企业的会计信息必须准确、真实、合理,才能给企业经营者提供财务分析,使经营者了解和监控企业是
The purpose of enterprise management is to obtain the greatest economic benefits with a smaller investment. Toyota's production management method is a systematic management method implemented in production management to achieve its purpose. It advocates standardized operation and punctual production, requires the operator to operate according to the prescribed time, quantity and quality standards, and meanwhile, the enterprise is required to carry out the punctual production according to the requirements of the customers, so as to eliminate unnecessary waste of manpower, material resources and financial resources, At the same time, the inventories are also saved to the maximum, saving money and avoiding the economic losses that may be caused by market changes. In the implementation of Toyota management approach, we apply its management methods in financial management to try. 1. Financial accounting “standardized operation ” Enterprise accounting is responsible for reflecting the economic situation of enterprises, participate in business decisions, provide enterprise economic information function. This requires that the accounting information of the enterprise must be accurate, true and reasonable, in order to provide business managers with financial analysis to enable operators to understand and monitor the business is