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基于资本视角思考的准时化生产增值的奥秘——以丰田汽车公司为案例
引用本文:刘辉. 基于资本视角思考的准时化生产增值的奥秘——以丰田汽车公司为案例[J]. 价值工程, 2012, 31(18): 131-132
作者姓名:刘辉
作者单位:商丘师范学院,商丘,476000
摘    要:准时化生产成功的奥秘在于其提高资本周转速度、增加单位劳动力支出创造的利润、提高企业资本构成,而这些恰是利润率的决定因素。据此,给出我国企业借鉴JIT生产模式时,应把握的核心。

关 键 词:准时化生产  资本周转速度  单位劳动力所创利润  资本构成

The Increment Secret of the JIT Based on Capital Visual Angle:Taking Toyota Motor Corp.as an Example
Liu Hui. The Increment Secret of the JIT Based on Capital Visual Angle:Taking Toyota Motor Corp.as an Example[J]. Value Engineering, 2012, 31(18): 131-132
Authors:Liu Hui
Affiliation:Liu Hui(Shangqiu Normal University,Shangqiu 476000,China)
Abstract:The succesful secret of the JIT is that it improves the velocit of turnover of captical,increases the profit created by per labour expense,and increases the capital structure.According to this,the enterprise ought to grasp the core of the JIT during taking examples from it.
Keywords:JIT  velocit of turnover of capital  profit created by per labour expense  capital structure
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