Research On L Enterprise Cost Management Under Lean Accounting

Under the background of world economic development slowly,the disharmony between extensive growth and industrial policy in the past has caused the imbalance of economic supply in China.With the increasing progress of social and economic level,the quality of goods purchased by the people is also improving.However,as the manufacturing industry in China still uses a large number of extensive production mode,the products under this mode are inevitably not fine enough,or even some can be said to be rough manufacturing.This has also led to the growing demand for imported products,which has led to a serious decline in sales of local enterprises facing bankruptcy crisis.Under such an economic environment,China has introduced a supplyside reform in an attempt to improve the serious mismatch between China's production industry and the needs of the people.In the new economic environment,Chinese enterprises have begun to follow the example of foreign excellent enterprises to implement lean production,no longer with high production and low cost as the manufacturing goal,will improve the value of enterprises as the main strategic goal.Not only large-scale enterprises,but also many small and medium-sized enterprises have used the strategy of lean production,but they still use the traditional accounting management method,which makes the effect of lean reform not obvious,and because the lean accounting is not not not universally used,the management of enterprises has no place to start.By using literature analysis,comparative analysis and case analysis,this paper takes L manufacturing enterprise as an example,through analyzing the production mode and cost management mode of the enterprise,finds the loopholes of traditional cost management mode from the perspective of lean thinking,and puts forward the necessity and feasibility of using lean cost management mode.Through the construction of lean accounting cost management framework,this paper studies the cost management of L enterprise from four aspects.Firstly,the internal and external processes of enterprises are analyzed to confirm the value flow in enterprises.Secondly,cost assessment based on value stream is no longer just cost accounting for production process.Thirdly,through the analysis of value stream performance indicators,resource capability index and financial index,the paper establishes a classification statistics table,and through the analysis of the classification statistics table,puts forward improvement measures for enterprises.Fourthly,by studying the current strategic issues of enterprises,analyzing the key success factors and formulating performance indicators at the value stream level and unit/process performance indicators,the employees,equipment and value stream are assessed.Compared with traditional cost management,lean accounting is more suitable for Lean Enterprise management.The design of lean accounting scheme for L enterprise not only enriches the discussion of lean accounting theory and practice,but also constructs a cost management framework based on lean accounting,which has certain promotion value.