| As the development of economy and society, the cost structure of manufacturing enterprises becoming more and more complicated with the continuous development and growth of manufacturing industry. And also the improve of people's living standard is so fast that the individual demand for products becoming more and more strong. These two trends make the traditional cost management and accounting methods increasingly unable to meet the needs of production. So to adapt to the new business environment, the traditional enterprise must transform into a lean one,which guide is to meet the needs of customers and the core is to reduce wastes. Enterprises must profoundly understand the core and principles of lean management,innovation cost management accounting system, to provide useful cost information, and apply it to management decision-making.This paper is divided into three parts, the first part includes the first chapter and the second chapter,the main contents are: literature review relate to lean production, lean cost management and lean value stream management; overview of theoretical basis including cost management theory, lean management theory and lean management accounting theory.The second part is the third and fourth chapter of this paper, which mainly elaborates Lean Cost Management and its Accounting System and the management accounting methods of Value Stream Cost. Lean Cost Accounting System provides effective information for Lean Enterprise and its management which including the accounting and reporting of Value Stream Cost, the planning, controlling, deciding of Cost and performance evaluating based on cost flow cost information.The last part is the fifth chapter, in this chapter I applied the value stream flow cost management to a garment enterprise, the contents involve a clothing value stream analysis, and then the value stream cost accounting, the preparation of the value stream flow statement and cost flow cost analysis. |
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