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订单生产企业订单损益研究 被引量:1

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摘要 一、引言 订单生产(Make-to-Order)是基于客户的个性化需求,采用客户先下订单表明自己的需求,企业再进行采购,组织人员按照客户要求进行生产等一系列过程。订单生产受到更多国家和行业的认可,特别是纺织品、大型机械制造、船舶制造、精密仪器的生产以及汽车制造业和高档时装等,都普遍采用了订单生产。根据Halal等对新兴技术发展的展望,
作者 杨腾 陈秀凤
机构地区 中国农业大学
出处 《财会通讯(中)》 2013年第2期69-71,共3页 Communication of Finance and Accounting
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