Research On Cost Management Of LS Enterprise Based On Lean Accounting

With the development of social and economic living standards,people’s demand for products is increasing.At the same time,with the reduction of market access threshold,the market competition is very fierce,not only domestic competition,but also the competition of foreign enterprises.The product competition of foreign enterprises has resulted in more demand for imported products in China,which may lead to the decline of product sales of domestic enterprises and the bankruptcy crisis of enterprises.In view of this situation,enterprises are committed to reduce costs and improve efficiency.In such an economic environment,China has introduced the supply side reform system,which aims to improve the serious mismatch between the production industry and the people’s demand.Under such a new economic environment policy,some advanced enterprises in China began to follow the typical cases of some foreign excellent enterprises,such as the implementation of lean production.The manufacturing goal of lean production is no longer to produce low-cost and high-quality products,but to improve the enterprise value as the main strategic goal.At the same time,many small and medium-sized enterprises begin to use the lean production strategy,but the accounting management method still uses the traditional accounting method,which makes the lean reform unable to be thorough,and the enterprise management can not make good use of the lean accounting method.This paper uses the methods of literature analysis,comparative analysis and case analysis to analyze the production mode and cost management mode of LS manufacturing enterprise,and finds the loopholes in traditional accounting cost management mode from the perspective of lean,and puts forward the necessity and feasibility of using lean cost management mode.Through the construction of lean accounting cost management framework,this paper analyzes the costmanagement of LS enterprise from four aspects.Analyze the internal process and external value flow of the enterprise;take the value flow as the unit to carry out cost assessment,instead of only cost accounting for the production process;analyze the performance indicators and resource capabilities of the value flow;analyze the key success factors of the enterprise by studying the current strategic problems of the enterprise,formulate the performance indicators of the value flow level,and assess the employees,equipment and value flow.Compared with traditional cost management,lean accounting is more suitable for lean enterprise management.The design of LS enterprise lean accounting scheme not only enriches the discussion of lean accounting theory and practice,but also constructs a set of cost management framework based on lean accounting,which has certain promotion value.