| 精益管理会计中价值流成本核算 |
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| 引用本文： | 张惠茹,刘金红. 精益管理会计中价值流成本核算[J]. 大连民族学院学报, 2010, 12(2): 153-156 |
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| 作者姓名： | 张惠茹 刘金红 |
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| 作者单位： | 大连民族学院,经济管理学院,辽宁,大连,116605;河北工业大学,管理学院,天津,300001 |
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| 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。
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| 关 键 词： | 精益管理会计 价值流 价值流成本核算 |
On Value Stream Costing in Lean Management Accounting |
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| ZHANG Hui-ru,LIU Jin-hong. On Value Stream Costing in Lean Management Accounting[J]. Journal of Dalian Nationalities University, 2010, 12(2): 153-156 |
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| Authors: | ZHANG Hui-ru LIU Jin-hong |
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| Affiliation: | 1.College of Economics and Management;Dalian Nationalities University;Dalian Liaoning 116605;China;2.College of Management;Hebei Industrial University;Tianjin 300001;China |
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| Abstract: | Lean management accounting is developed with the wide application of lean production.The core part of lean management accounting is value stream costing.The main characteristics 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 continuously can create more value for customers and achieve the goal of maximizing corporate value. |
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| Keywords: | lean management accounting value stream value stream costing |
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