论精益运营模式下成本管理框架的构建

21世纪以来，企业经营环境急剧变化，基于“快、准、好、省”的精益运营成为了世界上众多企业追逐的经营管理目标。但企业传统的成本管理系统与精益运营模式不匹配。本文基于精益管理、集成管理理论和网络价值流等基础理论，对传统成本管理进行了再造，并构建了精益运营模式下以企业政策安排和集成成本管理系统为基础、以客户价值为导向、沿企业整个供应链对企业整个价值流成本进行全面核算、分析和实时控制成本管理框架。

On Cost Management in the Model of Lean Operation

Lean operation characteristic of quickness, effectiveness and cost-reduction has been adopted by many enterprises since 21st century. However, the traditional cost management mechanism does not match lean operation. The paper applies theories on lean operation, integrated management and network value flow, expounds the traditional cost management. The writer of the paper puts forward a new cost management model in the light of lean production, which is based on enterprise policies and integrated cost management system, oriented to the values of customers, focused on overall cost accounting, analysis and timely control of the value flow throughout the supply chain.