Hefeng Automobile Sales And Service Company’s Cost Control Research

Lean accounting is different from traditional accounting mode, as a new type of accounting theory, on promoting the development of human society has a very important role.Due to the influence of the theory, has attracted many scholars both at home and abroad to study of the theory, and gain fruitful research results. But in view of the lean accounting mode of the cost control method research is still less, because of the lack of corresponding theoretical support, lead to enterprise lean accounting for reference in practice cost control effect not beautiful. Visible, actively build lean cost management mode is very necessary.In this paper, on the basis of related literature at home and abroad, combining the advantages of existing cost control model, constructs the lean accounting under the mode of cost control, and studied it. Lean accounting cost control through the analysis of value stream cost, eliminate non-value added work, reduce costs, improve efficiency, the pursuit of cost minimization. Services lean cost control, it is to the principle of customer value increment based on the idea of lean accounting cost control, in relation to the service of commodity procurement, logistics, supplier relationship management, quality of service and the information used to eliminate all of such links does not create value, to provide customers with better and more high-quality goods and services, enhance the market competitiveness of service firms.Based on the general who car sales company as an example of the model for the application. With the method of theory with practice, using the lean accounting theory knowledge, combining belong automobile sales and service of the company’s actual situation,analyzes the general who automobile sales and service companies implementing lean accounting related elements and continue implementing lean accounting assumptions are put forward. Lean on structure from first introduced in this paper the theory of accounting and cost control, the general who automobile sales and service of the company’s operating status and cost control are analyzed, the general who automobile sales and service company to carry out the lean accounting measures are introduced, and it improved the specific method.Carding of the existing research results, although the domestic and foreign scholars have carried out the lean accounting cost control research, but mostly concentrated in the manufacturing aspect, rarely on services. Therefore, lean cost control studies about service-oriented businesses, also need to conduct the thorough research to the domestic andforeign scholars.