為因應現今製造業的競爭與變革需求，精實生產所涵蓋的限制理論、即時生產系統，強調消除浪費、降低庫存、縮短過程時間的觀念被認為是現今最有效的生產改善方式之一，但是在傳統會計觀念下成本計算所提供的指標與資訊卻無法呈現製造現場進行改善作業的效益與效率，其計算結果甚至會與精實生產的改善成效產生衝突。
本研究為了解在精實改善過程中，如何運用傳統會計之外的管理會計觀念計算出其改善成效，利用個案分析的方式取樣並蒐集案例公司產品光學眼鏡的批次生產成本資料，用傳統會計、產出會計、J成本制三種會計方式進行成本試算分析並比較之間差異。結果發現，傳統會計主要關注於成本以及利潤數字，其資料可幫助了解各批次的成本損益狀況，且產出會計及J成本制亦須仰賴傳統會計的成本資料做運算，但由分析結果也發現，在庫存產生時，傳統會計相較於產出會計將各批次利潤高估之百分比介於4%至52%之間(平均為19%)，而相較於J成本制，傳統會計報表也無法呈現取樣批次的搬運及等待時間占比高達62%至96%之間(平均83%)，等待時間過長的問題。因此本研究建議案例公司可在建構傳統會計批次成本資訊蒐集系統的基礎下，並行採用產出會計及J成本制的試算方式，如此對於精實生產改善觀念的導入及推行與現行制度潛在問題的解決上將會更有幫助。

In order to face the competition and change in manufacturing industry nowadays, Lean Production, which includes the concepts of the theory of constraints, just in time, reducing inventory and total production time etc., is considered to be one of the most effective methods to increase the efficiency on the production line. However, the management accounting index and date, which calculated under the traditional accounting assumption, is considered unable to show the efficiency improvement on the production line. The calculation result can even deny the Lean Kaizen’s achievement.
For the purpose of presenting the effectiveness throughout the Lean Kaizen process, this research used different management accounting theories, including traditional accounting, throughput accounting, J-cost, to recalculate the production cost and compare the differences between each theory by collating the batch production date of an optical glasses manufacturing company. From the case study, we found that the calculation result of the traditional accounting, focusing on the number of cost and profit, could help us see the cost benefit for each batch production, and its date also needed and used by throughput accounting and J-cost’s calculation. On the other side, we also found that compare to throughput accounting, traditional accounting would overestimate the profit from over inventory about 4% to 52% (average of 19%). And compare to J-cost, traditional accounting’s report could not see that the waiting time is about 62% to 96% (average of 83%) of the total production time. Therefore, we conclude that if the case company could build a traditional accounting batch production cost system, meanwhile also taking the throughput accounting and J-cost’s date for managing considerations, it would have positive impacts on implementing Lean Kaizen and solving current potential problems.

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日文文獻
藤本隆宏, 2012, 競争力構築のための原価計算試論-設計情報転写論に基づく全部直接原価計算の可能性. Manufacturing Management Research Center Discussion Paper Series(410).

網路資料
田中正知, & 精益改善中心, 2017.02.14, 采访精益大师-「丰田方式」的真谛以及全新的管理会计「J成本论」. from http://mp.weixin.qq.com/s?__biz=MzA4MjA3NzQyMw==&mid=2650142381&idx=1&sn=58ff25c75280d19b5628b1ec80e9f98d&chksm=878a652db0fdec3b1ba627487f0a462b70b4f7553bc0b1628b70c202d3e6dce691f69b2d07fc&mpshare=1&scene=5&srcid=0214f4B8TwjebIaoR8jcvPe2#%23 (2017.3.27取得)