Abstract
In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non productive resources of employees account for 36.37%, of which the rework time accounts for 61.05%, and the handling time accounts for 23.26%. Compared with the traditional cost management, lean accounting is more suitable for the management of lean enterprises. Finally, the lean management of the enterprise is predicted.
Highlights
With the advent of the market-oriented wave, the industry competition is becoming more and more fierce, and the role of modern science and technology in promoting industry is becoming more and more obvious
The lean management research in China is more imitated through the research of foreign successful enterprises, which is mostly used in automobile manufacturing enterprises
This paper first describes the current situation of enterprise cost management, through specific data to help readers more intuitively understand the enterprise's cost accounting, assessment and analysis methods, convenient for comparison with the lean cost management
Summary
With the advent of the market-oriented wave, the industry competition is becoming more and more fierce, and the role of modern science and technology in promoting industry is becoming more and more obvious. If enterprises want to maintain long-term cooperative relationship with customers, they must ensure product quality and achieve the goal Cost control and meet the needs of customers win-win purpose. In such an economic environment, many small and medium-sized enterprises have started the reform of lean production. He has rich experience in lean production and lean management. Most of the small and medium-sized enterprises in China are not in touch with the concept of lean thinking, lack of the theory and experience of lean management practice. This paper analyzes the cost management methods currently adopted by l enterprise, and according to the current situation and combined with the lean thought, leads to the lean management cost management mode, and designs the implementation methods and results through cases
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