The Study Of Lean Management Accounting Based On Value Management Theory

Lean management roots in lean production,the core of lean management is to reduce multiform waste furthest and advances enterprise value continually. In the course of pursing lean production and put it in practice, we find that traditional accounting oriented with trade conceal a great deal of waste taches,as run in the opposite direction of lean,therefore,lean management accounting with the development of lean production emerges as the times require.This thesis introduces one of accountant offset independence on traditional management accounting for accountant managers,that is lean management accounting,this management accounting could make up the shortage of traditional accounting and offer decision-making for lean enterprise better.This thesis is from visual angle of value management,oriented with the value of clients, according to the principle of lean thinking,with the core of eliminating waste, on the one hand, it makes the system info of lean management accounting more perfect,constructs the conception configuration system of lean management accounting and analyses the mechanism about how lean management accounting advances the core competitive power of enterprise, on the other hand, combines with the cases of national enterprises, makes the function of lean management accounting separate into fofecast,decision-making,accounting,perform measure and budget etc.,emphasizes perform the free capability,tries to advance the index -value stream entirely lifecycle lean value ,and makes uses of it to weigh the value of each value stream in the enterprise increase or not.Compared with standard costing and activity based costing of traditional management accounting,lean management accounting not only eliminates waste emphasize,but also pays attention to increase the value of the enterprise,there are two advantages:firstly,it melts in lean thinking,manufacture costs reckon in each value stream cost directly,makes costing simply;secondly,the object of costing accounting to value stream not product or process,each value stream has absolute profit list,value stream managers implement to control their responsible one directly and provide exact and timely accounting information.