A Study on Toyota’s Cost Reduction Consistent with Toyota Production System
2020 Volume 20 Pages 32-37
Details
2020 Volume 20 Pages 32-37
Based on the prior research on management accounting theory (profit management theory) and Toyota Production System, this paper compares the traditional form of cost reduction with that of Toyota in the mass production process. And this paper clarifies the characteristics of Toyota-like cost reduction consistent with Toyota Production System. In addition, this paper discusses its significance in management accounting.
