丰田汽车成本企划实施案例分析

成本企划最早萌芽于20世纪60年代初期,源自日本丰田汽车公司的新车开发和车型更新中。它使丰田以价低质高的绝对优势击败了全球诸多竞争对手,成为过去10多年里全球盈利能力最强的汽车公司。20世纪80年代以来,成本企划在日本企业得到广泛应用,成为日本型成本管理模式的核心和精华。文章在描述丰田汽车成本企划架构的基础上,对其进行总结,以期得出有助于我国企业成本管理的几点启示。     

以丰田为例浅析日本企业的人才培养

日本企业以其独特的人才培养模式而闻名于世,本文以丰田汽车公司为例,浅析日本企业的人才培养模式。     

我国企业应对反倾销诉讼的标准成本管理研究

我国出口型制造企业屡遭反倾销诉讼的冲击,其争议焦点之一是成本问题。本文运用标准成本管理理论,以日本丰田汽车集团的成本标准化为案例,探讨了标准成本管理在应对反倾销诉讼方面的优势,建议对轮胎、钢管等产品品种较稳定的产业实施标准成本管理以及生产作业标准体系,同时实施在行业协会备案的制度,以减少企业的损失。     

Human factors in the transfer of the ‘Japanese best practice’ manufacturing system to Singapore

A detailed examination of the practices reported by managers in thirty-one affiliates of Japanese companies engaged in manufacturing in Singapore revealed a high degree of conformity with the Japanese best practice (also known as ‘lean production’) model in the way work is organized and in the shop-floor level manufacturing practices, but greater conformity to host country norms in the HRM practices applied to the local work-force. This is consistent with the patterns reported in the existing literature regarding Japanese transplants in other countries, including the US and the UK. Strong statistical relationships were found in the Singapore study among the work organization cluster, the manufacturing practices cluster, and the performance outcomes. No significant relationships were found between the HRM cluster and any of the ‘downstream’ variables (work organization, manufacturing practices or performance outcomes), but relatively heavy reliance on expatriates was found to be highly related to work organization, manufacturing practices and performance outcomes. These findings suggest that heavy reliance on expatriates may function as an alternative to Japanese-style HRM practices in situations where it would be unduly difficult or costly to extend the whole package of Japanese-style HRM practices to the local work-force.     

Japanese Interfirm Networks: Exploring the Seminal Sources of their Success

An extensive body of literature explains features of the highly co-operative relationship between Japanese firms, particularly Toyota, and their supplier-firm network. The literature does not explore when these networks emerged or the factors conducive to their emergence. This paper uses transaction cost analysis and game theory to address these issues. It indicates that the networks emerged in the 1950s, and that the initiating factors were exogenous to the networks, centring on the unusual business environment that then prevailed in Japan. The analysis indicates why firms like Toyota gained an advantage over competitors in America. They were relieved of two major transaction costs: those linked to internalization and decomposed subcontracting. In addition, successful networks developed intragroup understandings that led to significant reductions in both interfirm co-ordination costs and direct production costs per unit of output. The paper questions the extent to which Toyota-type networks are prevalent in Japan. It questions the advantage that firms in America or elsewhere (even Japan) can gain from emulating Toyota practices such as unguarded subcontracting. It offers a different interpretation to standard business practices in firms like Toyota, such as relational contracting. It provides a basis for a reinterpretation of Japanese business history and the role of ‘Japan Inc.’.     

四川省汽车制造企业供应物流体系分析

基于四川省汽车制造与汽车零部件发展概况,对四川汽车零部件供应物流特征进行分析,描述了汽车供应物流的运作流程。以四川一汽丰田为例,介绍了目前四川汽车制造业CKD零部件和国产零部件的物流组织,指出目前依托我国长江水运的新人川物流通道逐渐形成。随着四川省配套零部件产业的发展,未来四川汽车制造将基本实现本土化、准时化供应。     

Farewell to HRM? Personnel practices in Japanese manufacturing plants in the UK

While Japanese manufacturing investment burgeoned in the UK in the 1980s and 1990s, its relative size remained small. Nevertheless, its impact was greater than its size. At its extreme it was championed by the 'new right' as the way forward for industrial practices, while manufacturing organizations in the UK were quick to attempt to emulate Japanese management practices. Core to these practices was the management of human resources. Coincidentally in the 1980s a new model of personnel management was being championed, namely human resource management (HRM). This was eagerly embraced by UK academics and was translated into two distinct forms, 'hard and soft'. Despite appearing mutually incompatible, the hard and soft forms were forged into a unified model. This paper, drawing on an empirical analysis of personnel practices in Japanese manufacturing plants in the UK, searches for a conjuncture between the HRM model and 'Japanese' models. It concludes that, while there are similarities between the two, there are also distinct differences. Moreover, where similarities exist they are with the hard variety of HRM.     

SIMPLY A QUESTION OF CULTURAL BARRIERS? THE SEARCH FOR NEW PERSPECTIVES IN THE TRANSFER OF JAPANESE MANAGEMENT PRACTICES

This paper discusses the transfer of management practices from parent companies in Japan into the operations of overseas subsidiaries of Japanese enterprises. the literature reviewed as well as the findings of case studies on human resource management practices in Japanese manufacturing firms in Australia suggest that key but rather high-cost practices associated with Japanese management including tenured employment, seniority-based remuneration and the provision of extensive welfare benefits are absent in overseas Japanese firms. On the other hand, relatively low-cost practices such as internal training, internal promotion and job rotation have been generally introduced into the firms researched. It appears, therefore, that the transfer of Japanese management practices is primarily affected by economic considerations rather than socio-cultural constraints as it has frequently been argued in the literature. Thus, the development of new theoretical frameworks explaining the transfer (or its absence) of Japanese management practices is essential. the paper takes a small step in this direction by suggesting that the overseas expansion of Japanese subcontracting networks including large-scale corporations as well as smaller size firms, produces conditions leading to the marginalization of segments of the local labour force and the emergence of the core-peripheral workforce dichotomy at the international level.     

Effects of HRM practices,lean production practices and lean duration on performance

Abstract

The purpose of this research is to investigate the structural relationships between HRM practices, lean production practices, operational performance and firm performance of manufacturing firms that have implemented lean production. The data were collected from the firms operating in Sri Lanka, which fulfilled the selection criteria set for the study. Statistical techniques were used to test the hypothesized relationships. It was found that lean production practices and operational performance mediate the relationship between HRM practices and firm performance; lean duration moderates the relationship between HRM practices and lean production practices in such a way that the longer the duration, the greater would be the adoption of lean production practices. The essential contribution of the findings lie in presenting empirical data valuable for the advancement of research in HRM as well as for making decisions on people management when implementing advanced manufacturing technologies.     

The effect of environmental complexity and environmental dynamism on lean practices

Increasingly manufacturers implement lean practices to improve operational performance. In addition, manufacturers operate in ever more complex and volatile environments. This research investigates the effects of environmental complexity and dynamism on lean operations and lean purchasing practices. It empirically examines these relationships using archival and survey data from 126 manufacturers. The results show that environmental complexity positively moderates the effects of lean operations and lean purchasing on performance. However, environmental dynamism reduces the benefits of lean operations on performance, but enhances the benefits of lean purchasing on performance. Robustness tests further confirm the contingent effects of complexity and dynamism on lean operations and lean purchasing. This research offers a more nuanced understanding of the effect of external environmental context on lean practices, and suggests that practitioners should carefully consider the external environment when implementing different types of lean practices.     

The transfer of Japanese work practices to plants in Thailand

This paper analyses two Japanese transplants that have been manufacturing products in Thailand for a number of years. The research shows that these transplants have not fully adopted three Japanese work practices that are characteristic of workplaces in Japan (the significant troubleshooting skills possessed by production workers, the production support work provided by assistant first-line supervisors and the overlapping roles of manufacturing engineers). The low wages and the subdivided job consciousness of Thai employees, the presence of Japanese expatriates who are not familiar with the workplace practices actually used in Japan and the fact that the transplants have manufactured standardized mature products that do not require high troubleshooting skills, are found to be the main causes for the incomplete transfer of work practices from the mother company.     

The effect on stockholder wealth of product recalls and government action: The case of Toyota's accelerator pedal recall

We analyze the effect of Toyota's faulty accelerator pedal on stockholder wealth. Using the event study methodology, we show that a major recall in January of 2010 is associated with a 19% fall in the company's cumulative abnormal returns. Continued concerns that Toyota was unable to identify and adequately fix the problem prompted the National Highway Traffic Safety Administration to conduct its own investigation in March, 2010. The results of this government investigation exonerated the company and Toyota's cumulative abnormal returns rose by almost 9%. The Toyota case provides an opportunity to study a product recall with both company error and a government action that addressed concerns about the safety of the product.     

THE IRON FIST IN THE VELVET GLOVE: MANAGEMENT AND ORGANIZATION IN JAPANESE MANUFACTURING TRANSPLANTS IN WALES

This paper assesses the transferability of a Japanese form of manufacturing organization to an alien institutional environment - the Principality of Wales in the UK. After characterizing what we mean by a 'Japanese form of manufacturing organization' and the arrival of Japanese companies in Wales, we describe the forms of organization, day-to-day management and working practices which have been established. Our conclusion is that the Japanese form of manufacturing organization has been re-created on Welsh soil, and that any 'adaptations' are not such as to alter the fundamental features of the new organizational form.     

基于复杂网络理论的生产企业网络分析

丰田汽车公司基于企业间的分工与协作关系构建了汽车生产企业网络。本文利用复杂网络理论对丰田的生产企业网络进行了分析,结果表明:该生产企业网络具有小世界效应和无标度特性,应认定为复杂网络。这为我们认识生产企业网络的结构特征,进一步研究生产网络中结点企业间的相互关系、信息传递机制、协同生产机制等提供了理论基础。     

The integration of human resource and operation management practices and its link with performance: A longitudinal latent class study

This paper reviews the literature on the association between lean production and performance. From this, propositions on the integration and evolution of operation and human resource management practices associated with the lean production concept are developed. Using 24 years of data on the use of seven core OM and HRM practices in British manufacturing firms, the potential link between integration in the use of practices and productivity is tested. In each year, three latent clusters are identified via ordered restricted latent class models; the cluster that consistently makes a more integrated use of practices outperforms the others. Furthermore, the longitudinal nature of the data permits modeling the growth curves of each practice in the sample, recognizing any similarity in growth and investigating whether or not an early integration in adoption of practices is associated with higher final productivity. The results show that pioneers are more productive, thus suggesting that the head start in integrating core OM and HRM practices associated with the lean production concept has paid off.     

The management of labour in Japanese manufacturing plants in China

While there is now considerable scholarship concerning Japanese management practices in their overseas production operations in Europe and North America, little is known about Japanese investment in other parts of the world, especially in Asia. This paper draws on on-going research into the nature and operations of Japanese manufacturing investments in China. The paper focuses on interviews primarily with Chinese managers in twenty plants in three locations within China, to examine their personnel polices and practices, and draw from this their overall industrial relations strategies. The main findings were, first, that, despite claims of cultural similarity between China and Japan, personnel management practices were generally not transferred from Japan to the plants in China. Second, practices that may appear as Japanese inspired were often informed by local practices. Third, there was diversity in the forms of practices used, indicating neither sophistication nor a singular recipe of management methods. Thus, the paper seeks to challenge proponents of Japanization who claim, essentially, that Japanese management techniques are predicated on the construction of particular forms of social relations around work that allow sophisticated, and integrated, production-management systems to function. Instead, depending on a complex interrelation between location industry and the history of each plant, managers sought to use various local and 'universal' (generic to capitalism) strategies and practices to control and utilize labour.     

The Japanese way of manufacturing and production management

As Japan has achieved a stable economic growth, Japan and Japanese companies are currently receiving world-wide attention. In this article some characteristics of Japanese manufacturing methods and production management are introduced, including flexible automation, group technology, the Toyota production system, the QC circle, lifetime employment, and product development. In addition, some financial aspects of Japanese companies and the government-industry relationship in Japan are also considered.     

Managing Consultants in a Small Firm: A Case Study

There remains a paucity of research on Japanese investment in Asia, especially on Japanese management practices in China. The paper draws predominantly on interviews with Chinese managers in 31 Japanese wholly owned and joint-venture manufacturing plants. In order to account for any differences in the perception of operations between Japanese and Chinese managers, interviews were conducted with Japanese managers in three case-study plants. The purpose was to examine the structure and pattern of managerial control in different locations and industries, and with different patterns of share ownership, size and age of investments. The paper argues that the patterns of control in Japanese manufacturing investment in China are not unique, and as a consequence call into question much of the current conventional wisdom concerning the internationalization of Japanese management practices. Instead of Japanese seeking to maintain strong control over overseas plants and attain high degrees of 'Japanization' (a term used to indicate the dynamics of the transfer process), a complex and varied array of patterns of control are identified. On the one hand, production appears highly Japanized, but personnel management is not. On the other hand, Japanese multinationals make investment decisions that necessitate ceding a high degree of control to local managers. Moreover, it is shown that such 'localization' of control is willingly ceded, if not actively sought, by Japanese multinationals     

先进制造模式研究综述

本文明确阐述了先进制造模式及其特性，分析了当前世界各国在实施先进制造战略方面的进展。针对近几年来国内外对敏捷制造、绿色制造、计算机集成制造、大规模定制、精益生产等几种典型的先进制造模式的研究内容和实践效果进行综述，并进一步探讨在此研究领域中的未来发展趋势。     

The Adoption of Sustainable Manufacturing Practices in the Caribbean

The Caribbean region is awakening to the reality that environmental sustainability is fast becoming a major business performance dimension that is shaping the competitive landscape for manufacturers. This research attempts to gain a picture of the current level of emphasis on environmental sustainability among manufacturers in five Caribbean countries. This paper reports on the level of awareness of the concept of sustainable manufacturing, the sustainability practices Caribbean manufacturers are currently engaged in, and the barriers preventing the adoption of sustainability practices. The findings from our survey show that the majority of Caribbean manufacturers have little knowledge of the concept of sustainable manufacturing and the adoption of sustainability practices is low. In light of these findings, the paper discusses potential roles for Caribbean governments, manufacturing associations, and educational institutions in addressing the need for greater emphasis on sustainable manufacturing in the region. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.