CAJ | 학술논문

经过多年的探索与实践,精益生产方式已经展现出诸多优势,并以其最佳的运作方式和快速的反应速度获得了制造业的大力支持。但是,企业在学习精益生产的过程中,时间成本往往是被忽略的对象,与传统生产方式相统一的传统会计模式也显现出与精益生产方式的不匹配,阻碍了制造业精益之路的可持续发展。为了提高精益改善的有效性,本文以精益生产理论为依托,根据时间具有经济性的特点,深入研究成本控制与时间效益的关系,应用基于过程周期时间的成本分摊方法找出改善环节,依据供应链流程提出创造时间效益的对策。
경과다년적탐색여실천,정익생산방식이경전현출제다우세,병이기최가적운작방식화쾌속적반응속도획득료제조업적대력지지。단시,기업재학습정익생산적과정중,시간성본왕왕시피홀략적대상,여전통생산방식상통일적전통회계모식야현현출여정익생산방식적불필배,조애료제조업정익지로적가지속발전。위료제고정익개선적유효성,본문이정익생산이론위의탁,근거시간구유경제성적특점,심입연구성본공제여시간효익적관계,응용기우과정주기시간적성본분탄방법조출개선배절,의거공응련류정제출창조시간효익적대책。
After years of exploration and practice,many advantages of the lean production models have been demonstrated,and its best mode of operation and fast reaction speed have been strongly supported by manufacturing sector.However,time cost is often ignored in the process of learning lean production.That the traditional accounting model which is unity with the traditional mode of production does not match with the lean production methods also hinders the sustainable development of lean.In order to improve the effectiveness of lean improvement,we can base the theory of lean production,and according to the characteristics of the time economy to study the relationship between cost control and time-effective,apply the cost allocation method based on the process cycle time to find improve points,and propose the time-effective countermeasures based on the supply chain.