摘要
伴随着精益生产方式的广泛应用,精益管理会计应运而生。精益管理会计的核心内容是价值流成本核算。对精益管理会计主要特征进行了分析,对价值流成本核算主要思路和核算过程进行了探讨,指出价值流成本核算通过持续地改进价值创造过程,可最终实现企业价值最大化。
Lean management accounting is developed with the wide application of lean produc- tion. The core part of lean management accounting is value stream costing. The main characteris- tics of lean management accounting and the basic thought of value stream costing and the costing process are discussed. It is stated that value stream costing through reengineering the process con- tinuously can create more value for customers and achieve the goal of maximizing corporate value.
出处
《大连民族学院学报》
CAS
2010年第2期153-156,共4页
Journal of Dalian Nationalities University
关键词
精益管理会计
价值流
价值流成本核算
lean management accounting
value stream
value stream costing
