基于改进杜邦模型的精益管理会计模型构建研究  

Research on the Construction of Lean Management Accounting Model Based on the Improved DuPont Model

作　　者：裴小兵[1] 李幸[1] PEI Xiao-bing;LI Xing(Tianjin University of Technology,Tianjin 300384 China)

机构地区：[1]天津理工大学,天津300384

出　　处：《电子科技大学学报（社科版）》2020年第2期60-67,共8页Journal of University of Electronic Science and Technology of China(Social Sciences Edition)

基　　金：天津市哲学社会科学规划项目(TJYY15-024).

摘　　要：【目的/意义】会计体系是伴随着生产实践活动的发展而完善成熟的。由于生产方式发生了重大改变,会计系统理应发生相应的改变。传统的成本会计主要是以产品为核算对象进行分析,易于忽略时间的重要性。【设计/方法】基于此,通过分析当前会计出现的问题,在资金具有时间价值的基础上分析了提高周转率对减少资金占用,提高资金收益率的作用。通过分析杜邦模型中以总资产计算资金周转率的弊端,指出固定资产介入资产周转考核弱化了流动资产对利润的直接贡献和价值,也弱化了流动资产周转对资本收益率的贡献。【结论/发现】因此提出了改进杜邦模型,聚焦于流动资产管理。从企业的运营管理视角构建了精益管理会计模型,弥补了价值流图与利润无关的缺陷,为企业消除浪费促进成本改善,提高资金收益率提供新的理论基础。[Purpose/Significance] The accounting system is mature and mature along with the development of production practice activities. Due to major changes in production methods, the accounting system should be changed accordingly. Traditional cost accounting mainly analyzes products as accounting objects, and it is easy to ignore the importance of time. [Design/Methodology] Based on this, by analyzing the problems existing in the current accounting, on the basis of the time value of funds, the paper analyzes the effect of increasing the turnover rate to reduce the capital occupation and improve the capital return rate. By analyzing the shortcomings of calculating the capital turnover rate of total assets in the DuPont model, it is pointed out that the fixed asset intervention asset turnover assessment weakens the direct contribution and value of current assets to profits, and weakens the contribution of current assets turnover to capital return. [Findings/Conclusions] Therefore, a lean management accounting model was constructed from the perspective of the company’s operation and management,which made up for the defect that the value stream map had nothing to do with profits, and provided a new theoretical basis for the company to eliminate waste, promote cost improvement, and improve the return on capital.

关 键 词：生产方式 时间价值 资金收益率 改进杜邦模型 精益管理会计模型 

分 类 号：F235.19[经济管理—会计学]