论文部分内容阅读
在企业不断发展和提升企业价值的过程中,为了适应企业精益生产方式,产生了一种新的会计核算方式即精益管理会计。精益管理会计不但打破了传统管理会计的局限,也为企业精益的决策提供强有力的数据支撑。同时也简化了会计核算工作,提供了会计管理工作效率,而给予价值管理理论的精益管理会计,实现了价值流管理人员可以直接控制价值流的目标,及时准确的为管理者提供会计信息。本文主要概述精益管理会计,并基于价值管理理论对精益管理会计进行深入分析。
In the continuous development of enterprises and enhance the value of the enterprise process, in order to adapt to the enterprise lean production, resulting in a new accounting method that is lean management accounting. Lean management accounting not only broke the limitations of traditional management accounting, but also provide strong data support for the enterprise lean decision-making. At the same time, it also simplifies the accounting work and provides the efficiency of accounting management. The lean management accounting which gives the theory of value management realizes that the value stream managers can directly control the value stream and timely provide the managers with accounting information. This paper mainly summarizes lean management accounting, and conducts an in-depth analysis of lean management accounting based on the theory of value management.