Research On Enterprise Space Resource Cost Evaluation Based On Lean Accounting

For manufacturing enterprises,the core goal of the enterprise is to pursue the maximization of enterprise benefits.The traditional accounting thought is adapted to the social background of the previous single variety and mass production mode.However,as the idea of lean accounting is gradually understood and recognized by enterprise managers,more and more enterprises begin to gradually identify and pay attention to the waste links in enterprise production and continue to improve.Traditional accounting management is no longer applicable to the current enterprise development.Different from the cost measurement method of traditional accounting post calculation,lean accounting,as a cost measurement model with the value stream as the core and the goal of "constantly eliminating waste and improving",can provide support for the continuous improvement of enterprises.In order to cater to the current situation of enterprises pursuing lean production and measure the cost of enterprises more accurately,this paper,based on the core idea of continuous identification of "waste" and the pursuit of "zero waste" in lean accounting,and on the basis of previous research on enterprise space cost,has created a series of concepts such as enterprise space resources,space cost,economic space,etc.,through the research methods of quantitative analysis and qualitative analysis,We have created the evaluation concept of enterprise space resource cost based on lean accounting,and created the evaluation index system of enterprise space resource cost based on lean accounting from the four aspects of effective space utilization ability,space mobility ability,redundant space processing ability and enterprise resource utilization ability,which can more timely and accurately discover the "waste" of enterprise space resources.Finally,the index system is applied to the evaluation of the space resource cost of YA Company to identify the existing "waste" and unnecessary cost expenditure of YA Company,and the financial transformation of the index is carried out to put forward suggestions for the further improvement and development of the enterprise.