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企业成本核算主要是针对包括材料成本、人工成本、费用成本等在内的生产成本进行核算。在现有的经济环境中,通过精细管理与精益生产来对企业成本进行核算以及控制工作已成为当前管理者们的共识。企业的整个运行核心包含了精细管理与精益生产在内的工程。企业要做大做强,有效运用精细管理与精益生产等经验来指导、促进企业的发展。本文从精细管理与精益生产的角度描述了如何进一步更好的进行企业成本核算,对企业成本进行深入的核算,以及更好的通过精细管理以及精益生产等方法缩减成本、减少开支,为企业更好的发展提供了更有利的发展提供了一个新思路。
Enterprise cost accounting mainly for material costs, labor costs, cost of costs, including production costs accounting. In the current economic environment, accounting and control of business costs through fine management and lean manufacturing have become the consensus of current managers. The entire operational core of the enterprise includes engineering for fine management and lean manufacturing. Enterprises should be bigger and stronger, effective use of fine management and lean manufacturing experience to guide and promote the development of enterprises. This article describes how to further better conduct enterprise cost accounting, conduct in-depth accounting of enterprise costs, and better reduce costs through fine management and lean manufacturing so as to reduce expenses and provide more benefits for enterprises Good development has provided a new idea for more favorable developments.