ECONOMIES OF SCALE ARE DEAD: RIGHT-SIZING FOR EFFECTIVE COST MANAGEMENT AND OPERATIONS

摘要

Mastering the applications of lean principles is a life-long learning process. The people of Toyota Motor Corporation have been perfecting their productions system since before World War Ⅱ. This article discusses some of the key elements of lean manufacturing design to demonstrate how operational design leads accounting practices at Toyota and other proficient lean organizations. The glossary in the sidebar defines essential lean accounting and manufacturing terms used throughout this discussion.