Core Insights - The article emphasizes the distinction between "labor-saving" and "man-saving" in the context of Toyota Production System (TPS), highlighting that these terms have specific meanings and implications for operational efficiency [1][4][5] - It warns against common misconceptions that equate making work easier with improving efficiency, or reducing personnel with actual labor savings [3][6][8] Group 1: Misunderstandings in Improvement Terminology - A prevalent misunderstanding in corporate improvement initiatives is the belief that reducing the number of workers directly correlates with labor savings, which is not necessarily true [3][4] - The article illustrates that simply making work easier does not equate to increased productivity if the number of workers remains unchanged [7][8] - It stresses that true labor savings occur only when the number of workers required for a task is genuinely reduced, allowing for reallocation of human resources to more valuable tasks [7][9] Group 2: Transitioning from Labor-Saving to Man-Saving - The article outlines that "labor-saving" is merely the first step towards achieving true flexibility in production, which involves reducing the number of workers based on demand fluctuations [9][10] - It introduces the concept of Just-In-Time production, which aims to produce at a pace that matches sales demand, thereby optimizing labor usage [9][10] - The goal is to create a production line that can flexibly adjust the number of workers based on order volume, thus avoiding waste and ensuring efficiency [10][12] Group 3: Implementing Flexible Production Systems - To achieve "man-saving," companies must establish standardized operations, train multi-skilled employees, optimize equipment layout, and foster a culture of continuous improvement [12][13] - The article emphasizes that the objective of "man-saving" is not merely to cut labor costs but to create a responsive and efficient production system centered around customer demand [12][13] - Continuous improvement and adaptability are crucial for companies to avoid inefficiencies and remain competitive in a rapidly changing market [12][13]

丰田2024财年（截至2025年3月）的合并纯利润的公司预期为4.52万亿日元。在日本企业中遥遥 领先，是排名第二的三菱UFJ金融集团（1.75万亿日元）的2.6倍。 丰田2024年因汽车认证违规而动摇。社长佐藤恒治认为，"2024财年要巩固基础"，因此让生产保 持余力。丰田上调了包括供应商在内的工资，劳务费成为营业利润同比减少5100亿日元的主要原 因。此外，纯电动汽车（EV）和软件的费用也将增加3200亿日元。尽管如此，预计净利润仅减 少9%，营业利润率将保持在10%左右。 丰厚利润的源泉在于"丰田生产方式"，这种方式以"质优价廉"为口号，不断进行着切实的改进。该 公司根据世界各地的需求，推出燃效高、耐用性强的汽车。同时，还获取了重视价格不易下跌这 一资产价值的客户，成长为世界最大的汽车企业。 另一方面，预期PER却没有起色。随着美国特斯拉（85倍）和中国比亚迪（25倍）等纯电动汽车 制造商的崛起，传统汽车厂商被认为是低PER的代表性企业。考虑到这一点，目前丰田表现低 迷，在大盘股指数"Topix Core 30"中仅次于排名垫底的本田（6.7倍）。远远低于日经平均股价指 数的15倍，在同行业中甚至低于铃 ...