基于JIT的纺织企业战略成本管理  

作　　者：周艳[1] 

机构地区：[1]宁波大红鹰学院经管学院

出　　处：《企业经济》2012年第4期63-66,共4页Enterprise Economy

摘　　要：JIT战略成本管理是将JIT与战略成本管理两者的优势结合在一起,以生产必要数量的所需产品为原则,以持续改进和不断完善产品质量为核心,以降低成本和提高效益为根本目的战略成本管理模式。目前我国纺织企业还处于低端发展阶段,传统成本管理手段落后是企业滞后发展的一个重要因素。结合我国纺织企业成本管理的现状,通过对纺织企业的战略定位、价值链和成本动因分析,论述了JIT的战略成本管理在纺织企业应用中的优越性和必要性。JIT strategic cost management is a strategic cost management that combines the advantages of JIT and strategic cost management,takes the production of the needed products of necessary quantity as a principle,take constant improvement of product quality as core,and takes cost decrease of and effective increase as primary objective.Currently,our country＇s textile enterprises still stays the stage of development low end,and the backward of traditional cost management means is one of important factors making enterprises lagging behind development.Combining the current situation of cost management of our country＇s textile enterprises,and through the analysis on the textile enterprises strategic positioning,value chain,and cost change factors,this paper elaborated the advantages and necessity of the JIT strategic cost management in textile enterprises

关 键 词：JIT 纺织企业 战略成本管理 

分 类 号：F272[经济管理—企业管理]