The Study Of Account Treatment And Finance Management Under JIT Production In Lear Changchun.

Toyota put forward JIT (just in time) production idea in 1953 in order to meet Japanese automotive industry market requirement"various species, small volume"after Second World War, whose root target is cost reduction. JIT idea takes"just in time production"as start point and try to reduce all non-value-added operation and try best to increase profit. More and more companies are taking JIT organizing mode to increase the production efficiency during many years improvement and development of JIT. At the same time, the impacts on account treatment and finance management are focused by more and more persons.JIT production organizing mode is a great reform in manufacture field. It changed traditional"push"production mode and created advanced idea"produce by requirement". Compared with traditional production mode, JIT mode has following characteristic. First, JIT pursues zero inventory and tries to reduce waiting time, delivery time of inventory which could enhance production efficiency in maximum. Second, under JIT mode, a plant needs to set up production unit and elastic operation headcount to reduce non-value-added production. In last, to ensure smooth realization of"Zero inventory", JIT mode requires quality management in the whole production process and discovered quality problems could be solved effectively. Due to above characteristic, account treatment and finance management under JIT are different with others, it is a great challenge to the traditional finance works.This thesis considers as follows: Accounting is an information system which could reflect operation and cash flow status. Implementation of JIT will...