Research On Cost Management Based On Lean Accounting

As the pillar industry of national economy,the development of iron and steel industry is of great significance to society and people.However,since 2005,the world economy has been slowing down.This seriously affected the development of the steel industry of our country.The enterprise originally insisted on expanding the production mode to promote profit growth,which can not adapt to the current market economy situation.A society with diverse channels of access to information provides consumers with more options.In this case,it is inappropriate for enterprises to rely on unilateral price increases to achieve profit growth.In 2015,the policy of "supply-side structural reform" made enterprises realize the importance of reform.Therefore,strengthening cost management and improving enterprise profits have become the focus of iron and steel industry reform.The cost management theory based on lean accounting,because of its "lean" core idea,has a significant effect on eliminating waste of non-value-added links and enhancing value-added production capacity.Moreover,this theory plays a more and more obvious role in improving the profits of enterprises.It has become an important method for iron and steel industry to reform.This paper selects TS Iron and Steel Group,using normative research method,comparative analysis method and case analysis method,analysis and explanation of Lean cost Management in Group.In order to explain the importance and feasibility of lean accounting cost management.Through investigation,it is found that the cost management mode of TS Iron and Steel Group is insufficient in the aspects of purchasing,production,logistics cost,ensuring quality and coping with market changes.In order to solve these problems,this paper puts forward the cost management scheme of lean accounting.And achieved obvious results.This kind of cost management mode can obviously improve the operation ability,realize the profit,reduce the waste of the non-value-added link and enhance the comprehensive competitiveness of the enterprise.The implementation oflean cost management in enterprises should be based on the following three points: First,to realize customer-centered;Second,lean cost management should take the whole value stream as the starting point;Third,lean cost management is applicable to all aspects of enterprise production.