精益管理会计在制造业中的应用思考
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摘要
我国已进入工业4.0时代,传统的制造业面临着很多的问题,在制造业中实行精益管理会计成为当前行业发展的必要选择,加强企业会计由传统管理模式向精益管理模式发展,可以促进我国制造业的转型升级,为制造业节约更多的成本。论文主要阐述了精益管理会计的内涵,以及制造业应用精益管理会计的意义,并提出了几点在制造业实施精益管理会计的具体措施。
China has entered the industry 4.0 era, the traditional manufacturing industry is faced with many problems. The implementation of lean management accounting in the manufacturing industry has become a necessary choice for the current industry development. Strengthening the development of enterprise accounting from traditional management mode to lean management mode can promote the transformation and upgrading of China's manufacturing industry and save more costs for the manufacturing industry. This paper mainly expounds the connotation of lean management accounting and the significance of applying lean management accounting in manufacturing industry, and puts forward some specific measures to implement lean management accounting in manufacturing industry.
China has entered the industry 4.0 era, the traditional manufacturing industry is faced with many problems. The implementation of lean management accounting in the manufacturing industry has become a necessary choice for the current industry development. Strengthening the development of enterprise accounting from traditional management mode to lean management mode can promote the transformation and upgrading of China's manufacturing industry and save more costs for the manufacturing industry. This paper mainly expounds the connotation of lean management accounting and the significance of applying lean management accounting in manufacturing industry, and puts forward some specific measures to implement lean management accounting in manufacturing industry.
引文
[1]马广奇,王文心.精益管理会计在制造业中的应用思考[J].现代企业,2017(06):70-71.
[2]邓璇.基于精益管理会计系统的价值流成本管理研究[D].北京:北京服装学院,2017.
[3]许正午.浅析精益管理会计在企业管理中的运用[J].中国集体经济,2017(25):101-102.
[2]邓璇.基于精益管理会计系统的价值流成本管理研究[D].北京:北京服装学院,2017.
[3]许正午.浅析精益管理会计在企业管理中的运用[J].中国集体经济,2017(25):101-102.