精益会计问题浅析（Analysis of lean accounting problems）.docVIP

精益会计问题浅析（Analysis of lean accounting problems） Analysis of lean accounting problems [Abstract] a lot of lean pursuit of lean production in manufacturing enterprises, it is found that the traditional accounting and financial control system More and more not suitable for lean production. The traditional accounting system, transaction oriented, contains a large amount of waste The link, draw further apart and lean production. In this context, the customer value as the guide, the value stream As the core, to eliminate the waste for the purpose of lean accounting came into being. This paper introduces the origin of lean accounting, Summarizes its meaning, and analyses its basic content. That the research and application of lean accounting, will greatly The increase of Chinas manufacturing industry management level, enhance the competitive ability of Chinas manufacturing industry as a whole, for the country Create wealth. [Key words] lean manufacturing; lean value stream; cost accounting; More and more lean manufacturing enterprises, began to question the effectiveness of current accounting measurement and accounting methods, The reason is the fundamental change of these enterprises of production operations, accounting measurement under the assumption of traditional manufacturing And the accounting method is no longer applicable, enterprises are seeking a hypothesis consistent with the accounting and nuclear and lean manufacturing Calculation method. In the period of rapid economic growth, the manufacturer can improve the lower yield for mass production The enterprise; in the smooth development period, effective methods of information technology also yield growth. But when in this life Production of excess capacity and the era of global competition, reduce the cost of becoming the first principle of the survival of the enterprise. From difficulties Honed and thrifty in lean manufacturing, has become a recession and adversity in the enterprise to continue A good way of sur