| 精益运营模式下的成本管理研究 |
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| 引用本文： | 邓明君,罗文兵.精益运营模式下的成本管理研究[J].财会通讯,2006(3). |
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| 作者姓名： | 邓明君 罗文兵 |
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| 作者单位： | 湖南科技大学商学院 湖南湘潭411201 |
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| 摘 要： | 企业要成为精益企业,就必须对传统成本管理进行变革,满足精益运营模式对成本管理的要求。本文从精益运营的核心理念入手,分析了传统成本管理的缺陷并对其进行了再造,最后探讨了精益运营模式下的成本管理框架。
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| 关 键 词： | 精益企业 精益运营模式 价值流成本 集成成本管理系统 成本管理框架 |
Basic Theory Study of Integration Cost Management |
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| Deng Mingjun Luo Wenbing.Basic Theory Study of Integration Cost Management[J].Communication of Finance and Accounting,2006(3). |
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| Authors: | Deng Mingjun Luo Wenbing |
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| Abstract: | if a company wants to be a lean one, it has to reform the traditional cost management and fulfill the need of lean operation mode to cost management. Based on the core idea of lean operation, this article analyzes the limitation of traditional cost management and reconstructs it, finally, it discusses the cost management framework under lean operation mode. |
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| Keywords: | Lean company Lean operation mode Value flow cost Integration cost management system Cost management framenwork |
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