精益管理会计中价值流成本核算  

On Value Stream Costing in Lean Management Accounting

作　　者：张惠茹[1] 刘金红[2] 

机构地区：[1]大连民族学院经济管理学院,辽宁大连116605 [2]河北工业大学管理学院,天津300001

出　　处：《大连民族学院学报》2010年第2期153-156,共4页Journal of Dalian Nationalities University

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.

关 键 词：精益管理会计 价值流 价值流成本核算 

分 类 号：F275.2[经济管理—企业管理]