企业经营环境变化促使会计由核算型向管理型发展。精益管理成为各个企业追求的管理目标,精益成本管理把成本加利润等于售价的公式变成为售价减利润等于成本。企业推行精益成本管理,面临诸多困难,加快建立管理会计体系,全面推进精益成本管理。 The change of business environment impels accounting to develop from accounting type to management type. Lean management has become the goal of management pursued by various enterprises. Lean cost management turns the formula of cost plus profit equal to the selling price into the selling price minus profit equal to the cost. Enterprises to implement lean cost management, facing many difficulties, accelerate the establishment of management accounting system, and comprehensively promote the lean cost management.