Research On The Performance Evaluation System Of Manufacture Industry Supply Chain Based On Lean Accounting

With the increasingly competitive market changing, lean production and supply chain management has become the key to gain a competitive advantage. From the mode of production, China's manufacturing industry is the extensive mode of production. It is necessary that lean production is injected into the supply chain management. Lean supply chain can improve the efficiency of the manufacturing industry. From accounting point of view, in the process of pursuiting lean production, traditional accounting contains a large number of wasteful aspects, which runs counter to lean thinking. Traditional accounting is no longer applicable to lean production. Therefore, lean accounting, taking the customer value as the guide, the value stream as the core and eliminating the waste as the purpose, comes into being. Lean accounting fully supports lean production.This thesis takes the status of China's manufacturing industry as a starting point and sums up the research materials at home and abroad. First of all, the basic theories including lean production, lean accounting, five kinds of new supply chains and supply chain performance evaluation are elaborated.Secondly, after analyzing the problems of lean production and supply chain management, this paper integrates lean production and supply chain, and systematically introduces relevant theories of lean supply chain. The advantage on the lean supply chain is analyzed from five aspects. For the lean supply chain to improve manufacturing productivity and eliminate waste in the manufacturing process, the operation performance of the lean supply chain is evaluated.Thirdly, this thesis takes lean accounting into the supply chain, and evaluates the operation performance of lean supply chain based on lean accounting. After analyzing the shortcomings of traditional evaluation system, evaluation index system based on lean accounting is proposed. Lean accounting concerns about financial performance, operating results customer value. Therefore, this thesis establishes a set of evaluation index system from the financial, operational and customer satisfaction, which forms a performance evaluation index system of supply chain based on lean accounting.Finally, after the fuzzy theory and AHP are introduced, fuzzy AHP is applied to evaluate performance evaluation of lean supply chain. Fuzzy AHP is the combination of AHP and fuzzy synthetic evaluation.The manufacturing supply chain performance evaluation based on lean accounting is a new perspective on supply chain performance evaluation. It not only can speed up China's theoretical circles, particularly the business community on the research and application of lean accounting, but also can greatly improve the technological level of China's manufacturing industry and create more wealth for the country.