Lean Productions Application Difficulty Analysis Based on Management Accouting

摘要：

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 cost. While Lean Production prefers small-batch production, production meets the needs of market, realizes zero storage, pursues maximum cash balance. This 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 systems application difficulty in other countries, especially in Chinese manufacturing enterprises, the conclusion would be necessary for the following research on LP benefit evaluation system.

关键词： Lean Production Mass-Production Cost

作者: Lin Yu Qi Ershi Shi Yingjie

作者单位: School of Management, Tianjin University, Tianjin P.R.China, 300072

会议类型: 国际会议

会议名称: 第十四届工业工程与工程管理国际会议(The Proceedings of The 14th International Conference on Industrial Engineering and Engineering Management IE&EM2007)

会议地点: 天津

会议语种:英文

在线出版日期: 2007-10-20（万方平台首次上网日期，不代表论文的发表时间）