With the gradual development of China's electric power system, the generation enterprises not only to take a foreign reasonable bidding strategy , but also strengthened the internal operation and management. Thus, the lean reforment in the production management and accounting cost system of coal-based power enterprises has important theoretical relevance. On this basis, this paper will take the lean cost management concepts into the overall producte process of China's the generation enterprises, let the lean management as the core, providing the information and statistical data, analysising the value stream cost, specifing the value stream performance targets, and encouraging Lean long-term improvements of enterprises, and thus construct a set of effective science and more to adapt to lean production Lean Cost Management System, and through the empirical application at coal-based power enterprises WCI, the results show that the System in the paper is scientific and rationality. |