节点文献
对适时制(JIT)环境下成本管理会计若干问题的思考
ON A NUMBER OF PROBLEMS AND QUESTIONS CONCERNING COST-MANAGEMENT ACCOUNTANT UNDER JUST-IN-TIME MANAGEMENT SYSTEM
【摘要】 通过对适时制(JIT)主要特点的论述,探讨了现代新的制造环境对传统成本管理会计所带来的冲击,提出了初步的应对措施。
【Abstract】 By discussing about the features of JIT system, the writer of this article investigates into the fact that modern new manufacturing environment has brought revolution on the traditional cost-management accountant, and some measures to meet the challenge have been suggested.
- 【文献出处】 陕西科技大学学报 ,Journal of Shaanxi University of Science & Technology , 编辑部邮箱 ,2003年04期
- 【分类号】F234.3
- 【被引频次】5
- 【下载频次】299