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Research On TPS Management System And Method Unifying Production And Accounting For Global Optimization

Posted on:2008-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:X N LiFull Text:PDF
GTID:2189360245493606Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
With the development of studies on Toyota Production System (TPS), the distortion of its production logic and accounting logic has become the main reason that embarrasses the work of introducing TPS. Nowadays, the application and research on TPS is mainly focusing on its production system, while the management system and methods that make the accounting system match the production system have not been given the attention they deserve..In order to help the enterprises to remove the obstacles causing by the accounting system and to make the management system of TPS more integrated and the work of introducing TPS more successfully, this paper focuses on the following three aspects basing on the cash flow thinking of Toyota Company:(1) A model of TPS management system unifying production and accounting for global optimization is built. The crunodes linking production and accounting in the internal managemennt of corporations are found by analyzing the model of guideline management of Toyota Company. The Production Life Cycle Costing (PLCC) is introduced to make the production life cycle income and expenses plan Moreover, the Product Strategy Planning (PSP) is finished. The conception and significance of lead time are educed by analyzing J cost. An account combining P/L and cash flow is proposed.(2)A uniform costing system combining variable costing and full costing is developed. The different impact on the net profit and the cash flow caused by inventory by using variable costing and full costing is compared, and then how the variable costing promotes sale is analyzed. By doing those above, the feasibility of applying variable costing to the enterprises under TPS mode is validated.(3)The Lead Time-Based Costing (LTBC) method is proposed. The rationality of this method compared with traditional one is analyzed, and the significance of reducing the production cost and smoothing the logistics by shortening the lead time is emphasized.
Keywords/Search Tags:TPS, Cash flow, Production life cycle costing, J cost, Variable costing, Lead time
PDF Full Text Request
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