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1、jit与传统成本核算方法的比较研究（AcomparativestudyofJITandtraditionalcostingmethods）AcomparativestudyofJITandtraditionalcostingmethodsAcomparativestudyofJITandtraditionalcostingmethods2008-12-2015:15:55Abstract:throughthecomparisonofJITcostaccountingandtraditionalc
2、ostaccounting,thispaperanalyzesthecharacteristics,frameworkandbasiccontentofJITmethod,expoundsthekeypointsofcostmanagementunderJITmethodandtheinfluenceofJITmethodontraditionalcostaccounting.Keywords:JIT;costaccounting;costmanagementFirst,themeaningof
3、JITsystem,timelycostaccounting(JIT)isawasteeliminationaccountingmethodologythateliminateswasteprimarilythroughsequencingofproductionactivities,shorterequipment,equipmenttimes,demanddrivenproductionplans,andhighlevelofstafftraining.Itoriginatedfromthe
4、worldautomobilegiant,theJapaneseToyotaCorporation,andbroughtaprofoundchangetotheworldautoindustryasaproductionmanagementandcostaccountingmethod.Itsbasicideacanbesummedupas"producingwhatisneededaccordingtothequantityneededwhenneeded",thatis,theorigina
5、lmeaningexpressedintheword"justintime"(JIT).JITisademand-pullsystem,customerdemandforoutputtostimulateproduction.Inthisproduction,theproductionofbehaviorby"pulling"ratherthan"push",itscoreisthepursuitofazeroinventoryproductionsystem,orreducedtoaminim
6、uminventoryproductionsystem,inordertoreducethecostofthebasicgoal,theultimategoaltoachievemaximizeprofits.ComparisonbetweentwoandJITmanufacturingsystemsandtraditionalmanufacturingsystemsAsasystemofdemanddrivenproduction,thebasicconceptofaJITmanufactur
7、ingsystemistoproduceonlywhenthecustomerwants,andtoproduceonlythequantityrequiredbythecustomer.Therefore,intheentiremanufacturingprocess,demanddrivenproduction,eachprocessonlytomeettheneedsofthelatterprocessandproduction,comparedwithtraditionalmanufac
8、turing,JITlawinthefollowingaspectsofthedifference:1.inventory.TheprimarygoalofimplementingJITistoreduceinventorylevelstozeroinventorylevels.Thetraditionalmanufacturingmethodisapushandpullmanufacturingsystem.Whentherawmaterialandpartsarecompletedinone
