Researches In Enterprise Cost Management Under The Lean Accounting System

In the pursuit of lean production and lean improvement process, many companies found that the traditional accounting and cost management system is no longer suitable for the current production mode of business operation. Lean consideration lead energy-saving work environment and the traditional accounting system guid by trade, there are a lot of unnecessary park, which lead to more waste in daily work. Lean accounting is conform to the trend of current, it will be the first customer service object, the value stream will be the point, also put an end to waste as a primary task.The lean accounting is on the basis of the traditional accounting model.This article mainly discusses the lean accounting system based cost management. Lean accounting, from the concept of lean production from lean accounting system under the study of enterprise cost management. Reveals the inadequacy and shortcomings of the traditional cost management, this paper discusses the lean the advantages of cost management accounting. Try to set up the lean cost management accounting system. First of all, from the function of cost management, establishment of cost management framework, including cost forecast, cost plan, cost decision-making, cost budget and cost control, cost analysis and cost assessment. Based on cost management framework, combining lean consideration, the tools used to lean cost management method is expounded in detail. Value stream management is the important tool of cost management in lean accounting. Cost management of the lean accounting system is the core of value stream cost accounting. The traditional standard cost method is no longer applicable to use lean production management of the enterprise. Value stream abolished many non value-added cost accounting method and waste. It is not necessary for standard costing or apportion indirect manufacturing costs. This article also introduces the lean performance indicators, classification, statistics, analysis of value stream cost lean accounting cost, target cost method and other related management tools. They are all in cost forecast, cost accounting, cost decision-making methods to the tool. Finally, the paper made a case study, this paper introduces the lean accounting cost management is how to apply in practice, and brought what to improve results.Lean improvement for enterprise will be a big challenge, which is a process of continuous improvement. At various stages of the enterprise, lean improvement will use different ways to lean accounting cost management. Lean cost management accounting will guide and help the lean production in the enterprise continues to advance. Lean production and lean cost management accounting depend on each other, promote each other, mutual guidance, help enterprises to obtain more broad space for development, obtain more profits, more competitive in the market.