摘要
本文通过分析比较JIT采购方式与传统采购方式的不同,得出JIT采购方式的优点,并得出其对公司净现值增值的积极影响。原料采购是企业全部经营活动的起点,这一环节对企业整体经营活动效率的提高非常重要。JIT采购方式是上世纪七十年代由日本丰田集团创造的一种新型的管理方法,在西方发达国家受到了普遍重视,并在实践中取得了良好的效果。目前我国有很多企业正逐步意识到这种管理方法的先进性,并开始把这种管理思想应用到企业价值链的各个环节中去。由净现值公式NPV=-C+PV,我们可以得出JIT采购方式通过使企业最大限度地降低成本,使企业净现值增加,使企业价值增值。
This paper compares JIT purchase way with traditional purchase way,and obtains the advantages of JIT purchases way ,obtains its positive impact on company＇s net present value （NPV）appreciation.lt is the starting points of all enterprise＇s business activities that raw materials are purchased,and this link is very important to the improvement of enterprise＇s whole business activities efficiency.JIT purchases way is a new kind of administration method that created by Japanese Toyota group in 1970s,and been generally paid attention in western developed countries, and yield good results in practice.At present a lot of enterprises are realizing the advance of this kind of administration method progressively in our country ,and begin to apply it in each link of enterprise＇s value chain.By the NPV formula NPV=-C＋PV,we can know that JIT purchase way can make net present value （NPV）increase,enable enterprise value increased through lower costs to the maximum extent.
出处
《价值工程》
2007年第9期146-147,共2页
Value Engineering
关键词
准时制管理
价值链
净现值
JIT
value chain
net present value （NPV）
