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论文编号：	10531
作者编号：	2120162992
上传时间：	2018/12/6 20:38:47
中文题目：	KW公司精益会计成本管理研究
英文题目：	Research on Cost Management of Lean Accounting in KW Company
指导老师：	焦媛媛
中文关键字：	精益思想；精益会计；成本管理；价值流管理；价值流成本管理
英文关键字：	Lean thinking; Lean accounting; Cost management; Value stream management; Value stream cost management
中文摘要：	随着经济社会的发展，市场需求越来越多样化和个性化，市场竞争越来越激烈。产品的竞争除了产品的价格或质量，最终的体现在如何能更好的满足客户的需求上。精益管理的实施可以帮助企业更好的定义并实现客户的价值，识别和消除各种浪费，降低成本，从而提高企业的竞争力和长期发展的能力。而传统会计成本管理和精益管理相脱节，不能很好的支持精益管理要求以及反映精益改善的效果，因此需要实施与精益管理高度一致的精益会计成本管理方法。 本文通过对KW公司精益管理现状和传统成本管理现状的研究，总结了传统会计在企业精益管理体系下的不足，具体体现在：成本核算不能满足精益管理对于价值流管理的要求，成本考核缺乏反映精益管理的非财务指标，成本分析缺少基于价值流的资源能力分析，成本决策无法真正做到基于价值流的的客户导向等。在此基础上，本文系统的研究了精益会计成本管理的体系和方法，主要从两个方面（基本方法和管理应用）四个维度（成本核算、成本控制、成本分析和成本决策）详细阐述精益成本管理的方法，并以KW公司为例，论证了其在实践应用的可行性和有效性。 在基本方法章节，主要介绍了基于价值流核算的精益会计成本核算方式及其报告方式，以及如何利用精益会计的价值流管理，通过实施单元考核指标和价值流考核指标，更有效的监督和管理企业的价值流，从而确保精益会计对成本管理更及时、更有效。 在管理应用章节，阐述了企业如何在价值流管理的基础上，通过资源能力分析（成本分析），更好的反应精益管理在资源利用方面的贡献；以及企业如何利用利用价值流理论来进行决策（成本决策）。同时，总结了精益会计的实施框架，为类似企业实施精益会计成本管理提供了参考。
英文摘要：	With the development of the economy and society, market demand is becoming more diversified and personalized, and market competition is becoming more and more fierce. In addition to the price or quality of the product, the competition of the product is ultimately reflected in how to better meet the needs of customers. The implementation of lean management can help enterprises better define and realize the value of customers, identify and eliminate various wastes, reduce costs, and thus improve the competitiveness and long-term development capability of enterprises. However, the traditional accounting cost management and lean management are out of line, cannot support lean management requirements and reflect the effect of lean improvement. Therefore, it is necessary to implement a lean accounting cost management method that is highly consistent with lean management. Through the research on the status quo of lean management and the status quo of traditional cost management, this thesis summarizes the shortcomings of traditional accounting in the enterprise lean management system, which is reflected in the fact that cost accounting cannot meet the requirements of lean management for value stream management, and the cost assessment lacks reflection. The non-financial indicators of lean management, cost analysis lacks resource capacity analysis based on value stream, and cost decision cannot truly achieve value-based customer orientation. On this basis, this thesis systematically studies the system and method of lean accounting cost management, and elaborates on Lean from four dimensions (basic method and management application) (cost accounting, cost control, cost analysis and cost decision). The cost management method, and KW company as an example, demonstrates the feasibility and effectiveness of its application in practice. In the Basic Methodology section, it mainly introduces the lean accounting cost accounting method based on value stream accounting and its reporting method, and how to use the value stream management of lean accounting to implement more effective supervision and management through the implementation of unit evaluation indicators and value stream assessment indicators. The value stream of the enterprise ensures that lean accounting is more timely and efficient for cost management. In the Management Applications section, how companies can better reflect the contribution of lean management in resource utilization through resource capability analysis (cost analysis) based on value stream management; and how companies can use value stream theory to make decisions. (cost decision). At the same time, the implementation framework of lean accounting is summarized, which provides a reference for similar enterprises to implement lean accounting cost management.
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