精益会计价值流成本核算特征.docVIP

With the development of market economy, the mode of production is gradually changed from push production by enterprises to pull production by customers and large batch production has become small-lot production as well. To adapt to these changes, innovation and reform are necessary in the accounting management mode. Traditional transaction-oriented accounting system has many defects such as ignoring the integration of the production process and the accounting measurement. These problems have brought people some new ideas. Lean management accounting, which is guided by customer value and aims