Lean Production’s Application Difficulty Analysis Based on Management Accouting（ID:K-006）
会议名称：《第十四届工业工程与工程管理国际会议》
会议日期：2007年
学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理]
关 键 词：Lean Production Mass-Production Cost
摘 要：正This thesis explains Japan enterprises and American enterprises’ attitude difference on Lean Production.A- merican manufacturing enterprises focus on stockholders’ benefit,so they insist on perpetually raise efficiency to reduce unit *** Lean Production prefers small-batch production,production meets the needs of market,realizes zero storage,pursues maximum cash *** viewpoint is disagree with most occident and Chinese enterprises,it is their primary difficulty in LP application. This thesis aims at finding out the reason result in LP system’s application difficulty in other countries,especially in Chinese manufacturing enterprises,the conclusion would be necessary for the following research on LP benefit evaluation system.