日本企业在生产成本、质量、按时交货等方面不断优于西方同行主要原因除了其对均衡生产、全面质量控制和适时制造技术等管理方法作创造性的运用外,一个很重要的因素就是日本企业有其独特的管理会计系统以及该系统与强化企业内部自上而下对生产工艺和 Japanese companies continue to outperform western counterparts in terms of production cost, quality, on-time delivery, etc. In addition to their creative use of management methods such as balanced production, total quality control, and timely manufacturing technologies, a very important factor is Japanese companies. It has its own unique management accounting system and the system and the strengthening of the company’s internal top-down production process and