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/CVP/,
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Jast-in-time / JIT / 2
/ FMS / 3 .
/ Kaizen/ /Target/ ,
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, \ The
Balanced Scorecard\4
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Chuck Dickens1 Hein+Associates LLP.anagement^s Discussion and Analysis (MD&A),


3-183-19, 3-25, 3-26
James N.Brendel,CPA. / JIT / 2

. JIT-
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Donald P.Keller, CPA. / FMS / 3


1-1
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1.2
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Ray H Garrison, Eric W Noreen, Peter C Brewer., Managerial Accounting Twelfth edition 2007., page 12

2
:

1.3
3.1

4.

7.

5.

8.

1.

2.

9.
3.

6.


3.2

3.3

5%

95%

1.

2.

3.

60%
40%

100%
20%

80%

4.

80%

60%

20%

60%

80%

20%

40%

5.


40%

80%

: :
:
:

8, 12,
4,
8, 8.

50 .
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1.

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2.


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3.

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3.4

/ /
"

""

0,3

0,5

0,3

0,2

0,2

0,1

0,1

0,1

0,35

0,05

0,03

0,01

0,04

0,05

0,15

0,28

0,08

0,06

0,02

0,04

0,08

0,01

1,0

1,0

3.5

2006

2007

2008

2009

2010

%
%
%
%
%
%

105.0
18.1
81.9
100.0
18.1
77.9

107.2
25.2
74.8
97,8
16.2
73.8

98.7
20.3
79.7
101.7
19.3
81.7

108.1
17.4
82.6
104.1
14.4
89,1.

106.3
8.5
91.5
102.3
6.5
91.5

%
80

5%

25
%

3/5

650

4/5

1200

40
%

3%

3/5


70%


%
8

%
20

%
82

2/5

18

700

1500

3.6


5%
17.9%
82%
8%
16.5%
79%

45%

30%


80%

1,0


250.0

5%


150.0


9%




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