Addressing the Management Accounting Conflict -Aiming at Implanting the Pull-Production System

摘要：

Converting the existing push-production to the pull-production is not an easy job as the existing system has its own deeply rooted accounting schema that justifies the mass, make-to-stock, production system. Return to the inventory-negative, cash-focused accounting frame is an imperative for the pull-production system to be implanted.. How to address the management accounting conflict decides the feasibility of introducing the pull-production, or Toyota Production System (IPS)

作者: Makoto Kawada Zhanwen Niu

作者单位: Faculty of Business Management, Meijo University, 1-501 Shiogamaguchi, Tempaku, Nagoya, Japan School of Management, Tianjin University, Weijin Road 92JHJ, Nankai District, Tianjin

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）