摘要
通过对适时制(Just-In-Time)在企业运用的分析,探讨了高级制造环境对传统管理会计冲击与影响.
Through the analysis of the application of the 'Just-in-time' in enterprise management,this paper suggests that advanced manufacturing environment can pound at and influence the traditional management accounting.
作者
吴大红
Wu Dahong (Economy and Management College, Shaoxing University, Shaoxing, Zhejiang,312000)
关键词
JIT
管理会计
增值作业
不增值作业
JIT
management accounting
value-added-activities
no-value-added-activities
