The Application Of Lean Management Accounting In Htn Company

Modern enterprise implementing lean production management, the core idea is to reduce all kinds of waste, and to pursue the maximization of corporate value. In the implementation of lean production in many manufacturing industries, the traditional way of accounting, cost accounting and financial control system is no longer suitable for lean production, this article started from the lean management accounting research at home and abroad advanced practice, and combined with the practical application of lean production management accounting, according to the characteristic of its own HTN company Lean Production Management, and carried on the research discussion on some problems in current company, reorganized the HTN lean production implementation of management accounting and application framework, obtains feasible solutions. What Lean management accounting emphasizes is how to create value and abandon the waste. It avoids the complex in the traditional cost accounting of cost allocation, it no longer needs to be indirect cost allocation and the analysis of the differences report. Lean management accounting has been clear that the implement of lean production enterprise cost accounting according to enterprise’s value stream, all costs are obtained from the value stream, and belongs to the value stream.This paper studies the HTN resistance to the company the original standard cost accounting method, find the disadvantage of standard costing method is can’t meet the requirements of lean management, so puts forward the value stream cost accounting method. Value stream cost accounting method is based on the theoretical basis of value management, carry out value stream cost accounting, first of all is to draw a lean condition value stream map, through the value stream map to determine the classification TAB, and then use classification statistical cost analysis, find out the problems in the value stream, finally, improved the problems in the value stream, so as to make the process optimization, and to provide strategy and decision-making basis for the management of the company.This paper uses the simulation deduction and practical application by combining field validation method and quantitative analysis method to study. simulation deduction method: use the different way of cost accounting, accounting for the company’s project cost through the early stage of the project cost budget, project cost in the late final accounts, analyzed the suitable way of accounting the lean management mode. Field validation method: personally into the workshop production line, the production process route detailed study and research, understand the basic principles of system data source, analyzes the basic data vulnerabilities, the accounting methods of lean management accounting revision.In this study using lean management accounting basic theory and method, on the basis of the HTN resistance to companies implementing lean management accounting and to conduct a comprehensive analysis of the status quo of the application: 1) the analysis of the standard cost accounting method; 2) analysis of cost accounting method under lean production management; 3) compared the difference of different accounting methods; 4) it is concluded that applies to HTN resistance to lean management accounting mode of the company. Through consult relevant documents and archives, interviews and observation, the design data, argumentation and research, the analytic solutions and the development direction of the future, and in May be made within the scope of practice or prove its feasibility.This article also for lean project implementation and application of management accounting in enterprise deficiency made a detailed analysis of the discovery of modern companies implementing lean management accounting problems and solutions are put forward. For the implementation of lean management enterprises through detailed value stream mapping, identify the value stream of waste link, to the enterprise value stream of continuous improvement and constantly improve optimization, to implement lean production management for the enterprise to find a most effective way.