Abstract

Тhe article describes the features of the Japanese system of management and organization of production JIT, shows its structural elements, analyzes the key conditions of use, identifies the main advantages of the JIT system. The features of the system of cost accounting and calculation within the framework of JIT are established, the factors hindering the use of the JIT system at Russian enterprises are determined.

Highlights

  • In modern conditions of increasing competition and integration activity, the main function of manufacturers of engineering products is to manufacture competitive products at the optimal level of costs for their production

  • The effective management system and organization of business processes JIT entails the use of an effective system of accounting for the cost of production and sales of products

  • The JIT cost management system greatly simplifies the process of cost accounting and helps managers control costs

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Summary

Introduction

In modern conditions of increasing competition and integration activity, the main function of manufacturers of engineering products is to manufacture competitive products (services) at the optimal level of costs for their production. The priority task of the financial and economic unit of an industrial enterprise is to find ways to reduce the cost of production

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