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本世纪70年代,由日本本田公司首建,随后在西方经济发达国家也得到广泛应用的一种新的生产管理系统——适时生产系统(Just—In—TIME Production system,简称JIT),使传统的“交易基础成本计算(TBC)”和“数量基础成本计算(VBC)”受到强烈冲击。
In the 1970s, a new production management system (Just-In-Time Production System, JIT), which was first established by Japanese Honda Company and was also widely used in western economically developed countries, The “Transaction Base Cost Calculation (TBC)” and “Quantity Base Cost Calculation (VBC)” were strongly impacted.