14 2 6 :U AR

(Accounts Payable) () (BOM) 6 : - 1: 2

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ig

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BL IS H

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305

- 2: (Master Purchase Agreement) 3 2 - 3: 6 : ! 306 eanAccounting L

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+ ( - ) (In Transit) / (Lead Time) 1 14.1C op yr ig ht ed M at er ia lo fE

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= ( + )AR

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:

BL IS H

670 ( ) (Cost of Goods Sold) () IN G

2

313

14.2 /

Electronic Components, Inc. Controller ROS $1,280,400 $512,160 $184,380 $583,860 45.60% Vertical $2,048,640 $614,592 $313,445 $1,120,603 54.70% $0 $12,766 $678,574 $3,329,040 $1,139,518 $1,176,399

BL IS H

AR

E

$44,355 $27,943

IN

($691,340)

G

$1,013,123 $44,355 $27,943 $1,788,549 $1,252,432 -$536,117 $438,287 13%

() 2

C op

14.2 yr ig ht

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M

at

ROS

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PU

315

2 (Accrual Basis) (Cash Basis) (GAAP) 14.2 536,117 438,287 ! 316 eanAccounting L

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BL IS H

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5.

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14.3

(Organization Unit) /

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M

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BL IS H

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2

319

4 : 1. 14.3 15 15 30 2 1 45 60 60 6

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BL IS H

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14.3 / / - - - - - 3 - - - - - - Kanban - - 5 .

- - Takt - (Critical Success Factors : CSF) 2

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323

G C op yr ig ht ed M at er ia lo fE .I. SQ U AR E PU BL IS H IN

2

325