摘要
精益生产是一种以尽量少的资源、极低的耗费及时生产出客户满意产品的生方式,是所有制造企业追求的目标生产模式。精益生产需要先进的自动化系统和信息管理系统的支撑,需要先进的成本管理理念融入到信息管理系统中,作业成本法是实施精益生产、消除浪费首选的成本管理方法。成本管理信息化的实施需要持续的改进。
Lean Production is one kind of method to produce the customer satisfaction product promptly by as far as possible few resources, extremely low consumption, is goal production pattern which all man ufacturing firm pursues. Lean Production needs the advanced automated system and information manage ment system＇s support, needs the advanced cost management idea to integrate to the information manage ment system. Activity-based costing is the first choice cost management method of the implementation Lean Production, the waste elimination. The cost management informationization＇s implementation needs to continue Improvement.
出处
《经济管理》
CSSCI
北大核心
2009年第7期73-79,共7页
Business and Management Journal ( BMJ )
关键词
精益生产
成本管理信息化
作业成本法
持续改进
lean production
cost management informationization
activity-based costing
continue im provement
