论适时生产制系统对管理会计的影响

The effects of just-in-time production systems in managerial accounting

探讨了适时生产制系统的特点 ,以及适时生产制对管理会计中完全成本法、变动成本法、长期投资决策、短期经营决策、存货决策及对标准成本系统的影响 。

This paper briefly discusses the characters of just in time production systems,the effects of just in time production systems to managerial accounting in absorption costing and direct costing,short term decisions and long term investment decisions,stock decisions and standards cost controlling systems.Put forward the possibility of realizing them in China.