恶意东野圭吾经典摘抄:丰田的精细化管理是什么样的?

来源:百度文库 编辑:高考问答 时间:2024/05/09 07:29:37
Translation for Just-In-Time and Activity-Based-COSTING ?
Thx~~

I think they use the Activity-Based costing system. They introduce all the direct materials using Just-In-Time purchasing way. That is they basicly do not have large amount of inventory, instead, they intorduce all the cost just when the production activities happen. Moreover, they got a lot of cost controls, that they set standard costs and goals for different costs, and they encourage all of the enployees to give ideas to cut costs and reach the goals.
You can search that from GOOGLE or BAIDU for Just-In-Time and Activity-Based-COSTING systems.That will help...^_^