摘要
随着市场经济的快速发展,企业的发展也面临着越来越多的挑战。传统的会计体系已经无法满足企业的成本管理的需求,而精益会计体系以其能够消除企业活动中不必要的交易的优势,减少成本的消耗,实现生产活动中经济效益的最大化。通过树立精益会计体系下的成本管理意识和创新意识、建立合理的成本管理的市场理念、建立先进的成本管理模式、多途径了解竞争企业等方法逐步建立具有精益化的成本管理模式,从而实现用最小的成本获得最大的利润,进而促进企业的长久发展。
With the rapid development of the market economy,the development of enterprises is also facing more and more challenges.The traditional accounting system has been unable to meet the needs of enterprise cost management,while the lean accounting system can eliminate the advantages of unnecessary transactions in enterprise activities,reduce cost consumption,and achieve the maximum economic benefits of production activities.By establishing the awareness of cost management and innovation under the lean accounting system,establishing a reasonable market concept of cost management,establishing an advanced cost management model,and understanding competitive enterprises in multiple ways,we will gradually establish a lean cost management model,so as to achieve the greatest profit with the least cost,thereby promoting the long-term development of the enterprise.
作者
马丽丽
Ma Lili(Nantong Yamaguchi Seiko Electromechanical Co.,Ltd.,Nantong,Jiangsu,226000)
出处
《市场周刊》
2022年第7期110-112,119,共4页
Market Weekly
关键词
精益会计体系
企业成本管理
价值流
lean accounting system
enterprise cost management
value stream
