战略性管理会计的作用 [3]
论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-08-31编辑:Karlie点击率:6073
论文字数:1512论文编号:org201507291833244342语种:英语 English地区:美国价格:免费论文
关键词:Management accountingToyota MotorBalanced Scorecard
摘要:本论文主要阐述了战略性管理会计的作用,详细介绍管理会计与现代管理会计技术,论述了现代企业为求实现和维持竞争优势,应该如何选择现代管理会计技术所得的最佳方案。
rmation to make decision or not.
2. Just-In-Time
Competition is become more and more forceful, especially in manufacturing and technology. The costs of buying, storing and moving inventory are high, so companies use a just-in-time method. In 1970, Toyota is using JIT method to improve their performance and regain their competitive edge. Eiji Toyota and Taichi Ohmo have developed a new manufacturing concept which is known as the Toyota Production System. Just-In-Time (JIT) method is a modern accounting technique that aims to reduce in-process inventory and its carrying costs. Instead of wasted cost in inventory, managers can provide exact number needed to correct both the delivery time and the number of good needed. JIT aims to reduce unnecessary costs among processes. In the stage of production, all raw materials are met and accurate at the time needed. There are no storage conditions and material shortages. Each production step will produce the necessary quantity and the system only produces products that customers want. When time is reduced, companies can get potential output and give quicker response to customers. Thereby, items to produce have no inventory goods, and labor or equipment does not have to wait for materials to produce. This method has been reducing inventory costs and damage costs that due to lack of raw materials. In the JIT method, there are no specialized personnel. Workers are trained to handle all the jobs from the manufacturing process control, machine operation and maintenance, etc. The workers are not having responsible for checking the quantity of their work but also to observe the inspection of the quantity of others at the stage before them. In Toyota's manufacturing process, JIT is one of the best methods to minimizing inventory and damage. However, JIT required the incorporation between manufacturers and suppliers. Moreover, it requires an infrastructure system of social good. Any disruption could also cause damage to the manufacturer that will have to bear the loss incurred by stopping production.
3. Total Quality Management
Total Quality Management (TQM) is a management approach of an organization, based on the participation of all members and it want to bring about long-term and short-term success through customer satisfaction and benefit of all members of company and the society. The goal of TQM is improve quality of product and satisfy customer at best allowed. Therefore, TQM helps Toyota in the way to analyze customer requirements. Best feature of TQM compared to quality management methods that it provides a comprehensive system for the management and improvement of all aspects that related to quality. When using TQM, companies face with the disruption that existing in production flow. Besides, employees are required to take part in the implementation process that will resist these changes. Because they had already got used to what had been practicing for years.
4. Balanced Scorecard
Balanced Scorecard is a system planning and management strategies, it uses in business organizations, non-profits and government that to guide business operations and strategic vision of the organization. It also improves internal communications and external monitoring performance against business objectives (Kaplan and Norton, 1996a,b). This is a model of performance measurement is more integration not only the financial side of the traditional financial
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