| At present,China’s economy is undergoing a transition from "high-speed growth" to "high-quality development".Customers in the pursuit of product personalization and diversification at the same time,product quality,price,delivery cycle also maintain high requirements.Therefore,enterprises should reduce costs and waste as much as possible while meeting customer needs.Lean production is a kind of production system which can improve profit by reducing production cost and waste.It has been studied and applied by more and more enterprises.Enterprise R is a manufacturer whose main business is the production of automotive accessory products.From the perspective of the entire automotive industry,market competition is becoming increasingly fierce.The recent reduction in automobile sales has led to a reduction in the production of accessory products.The company’s sales revenue also decreased,which affected the achievement of the company’s annual profit target to a certain extent.This article uses value flow to analyze R enterprise.Firstly,relevant data are collected according to the production status of the enterprise,and the current value flow chart of the enterprise is drawn to find the waste phenomenon existing in the production activities of the enterprise.In order to make the improvement effect more significant,this improvement activity focuses on the idea of lean production.At the same time,it optimizes the enterprise with the knowledge of industrial engineering and TRIZ theory,and draws the future price flow chart according to the improvement results.At last,because the cost accounting method of traditional accounting has some defects in the assessment and evaluation of the improvement effect of lean production,this paper uses the value flow cost accounting method of lean accounting to evaluate the improvement effect,calculates the value flow cost before and after the improvement and compares the two,and establishes a set of value flow assessment indicators to assess the improvement effect,further Verify the effectiveness of lean improvement activities. |