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就国际范围看,近20年来,日本及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。在自动化方面,厂商要求设计产品的工程师们采用计算机辅助设计系统、计算机辅助制造系统、弹性制造系统、专家系统、计算机集成制造系统。自动化生产方案与制造系统的建立,带来了管理观念和管理技术的巨大变化,而厂商在采购及制造活动中采用及时管理(简称JIT)办法,正是这种变化的集中反映。在JIT环境下,不论是事后的成本核算、事中的标准成本制度,还是事前的决策活动,均受到强烈的冲击,从而引发成本会计发展史上一次新的革命。一、JIT管理思想的基本点
From an international perspective, in the past 20 years, Japan, Europe and the United States have adopted various automation programs and management strategies to increase labor productivity, reduce costs, and improve product quality. In terms of automation, manufacturers require engineers who design products to use computer-aided design systems, computer-aided manufacturing systems, flexible manufacturing systems, expert systems, and computer-integrated manufacturing systems. The establishment of automated production solutions and manufacturing systems has brought about tremendous changes in management concepts and management techniques. The timely management (JIT) approach used by manufacturers in procurement and manufacturing activities is a concentrated reflection of this change. In the JIT environment, whether it is the cost calculation afterwards, the standard cost system in the event, or the prior decision-making activities, all have been strongly impacted, which has triggered a new revolution in the history of cost accounting. First, the basic point of JIT management thinking