Research On The Enterprise Cost Management Based On Lean Accounting System

Cost management is the core of the enterprise management, determining the enterprise’ssurvival and development. With the continuous development of the world wild economy andthe continuous deep of each country’s competitiveness, cost management is endowed with thenew concept. The enterprise management goal has changed from the traditional accountingprofit maximization to lean accounting long strategic development. Enterprise costmanagement takes the standard costing as the guidance under the traditional accountingsystem, pursuing scale economies effect goal. This hinders the enterprise developmentprospect. However, value management is used by enterprise cost management under the leanaccounting system which will eliminate the useless transactions and waste during the workflow, fulfill customer’s demand value continually, improve enterprise’s dollar return andmarket competitiveness truly.This thesis uses lean accounting enterprise cost management system as its research object.It aims at studying cost strategical decision, cost accounting, cost assess and cost analysis,mainly including four parts:1. Research on overhead share based on lean accounting. Lean accounting eliminatesproduct’s cost information inaccuracy caused by traditional accounting standard cost method,simplifying the great standard cost accounting. Enterprise uses lean thinking as its costmanagement. In this way, overhead is not distributed but directly included in each value flowcost. Enterprise uses value flow as cost accounting’s object, sets up each value flow incomestatement and provides accurate financial accounting information to enterprise managers intime.2. Research on Non-value-added process based on lean accounting cost management.Lean accounting cost management starts the point of enterprise value flow management, usesall wastes elimination and customer’s multiplication demand value increase as its guide andcore, rectifies and improves the defects of traditional accounting standard method. This willreflect financial influence after lean improvement well, eliminate useless systems,transactions and controls and provide great development space to the better enterprisedecision-making. Through setting up and improving lean accounting enterprise costmanagement system structure, lean enterprise takes value flow as its core and analyses thetheory of improving market competitiveness from both lean accounting financial level andnon-financial level.3. Research on enterprise cost management system based on lean accounting. Leanaccounting enterprise cost management mainly discusses and researches four aspects fromvalue flow cost strategical decision, value flow cost accounting, value flow cost assess tovalue flow cost analysis. Value flow cost strategical decision uses the enterprise products and inventory as beforehand strategical decision analysis both from JIT inventory managementsystem and characteristic cost method. Value flow cost accounting and Value flow costanalysis use value flow as their core, supervise and manage all cost flowing through valueflow. Value flow cost assess uses target costing as its guide and effectively measuresenterprise units and value flow performance index.4. Analysis on enterprise cost management case based on lean accounting. Combiningwith lean accounting cost management case of A enterprise controller value flow, theenterprise starts with the practical application and use the theory of lean accounting enterprisecost management as its guide. The case takes lean accounting cost management of Aenterprise controller value flow as its research object, analyses the emphasis of controllervalue flow about how to deal with cost accounting, assess and analysis. According to thesituation of no-changed enterprise total resources capability, the case researches about how tochange non productivity resources into available resources. The goal is to obtain the continualvalue flow cost and enterprise economy development.