精益会计

基于精益会计企业成本管理体系研究。

Research on enterprise cost management system based on lean accounting .

主要分为四个部分：1.基于精益会计间接费用分摊研究。

Research on overhead share based on lean accounting .

基于价值管理理论的精益管理会计研究

The Study of Lean Management Accounting Based on Value Management Theory

精益管理会计的职能包括预测、决策和评价三个方面的职能。

The functions of lean management accounting include prediction , decision-making and evaluation .

精益管理会计除收入、成本、利润等传统要素外，还包括价值流、增值和核心竞争力。

The elements of lean management accounting , besides the traditional elements , still include value stream , appreciation and core competence .

该部分主要是对精益管理会计理论框架的部分构成要素进行了系统论述，这里论述的要素主要有精益管理会计的对象、要素、目标、职能和原则等。

Some components in the framework of lean management accounting are discussed , including object , elements , objective , functions and principles .

该部分按照从具体到抽象、从要素到整体的研究思路，首先阐述了精益管理会计所运用的几项重要工具与基本方法。

According to the thought from concrete to abstract and from elements to entirety , firstly , this part discusses some important tools and methods using by lean management accounting .

精益管理会计的对象是价值流管理中的价值运动，其表现形式为价值流，资金流、信息流和实物流是其载体。

The object of lean management accounting is the value movement in value stream management , with value stream as its form of expression and fund flow , information flow and mate-rial flow as its carriers .

但总体上看，国内外研究该领域的学者还不多，精益管理会计的理论及方法体系尚不完善，也很少有学者尝试总结出整个理论体系的框架。

However , as a whole , there are only a few schol-ars researching in this filed at home and abroad . The academic method system of lean management accounting is still incomplete and few scholars have tried to build up theoretical framework of it .

在基本理论概述部分，主要阐述了相关的概念体系，包括精益思想、精益生产、精益企业、精益管理会计等。

In the section of basic theory , relative concepts are discussed , including lean thinking , lean produc-tion , lean enterprise and lean management accounting .

国内有些研究机构和大中院校的知名教授已经针对精益生产管理的绩效指标提出了一些评价方法，例如：精益会计（LeanAccouning），价值流成本管理等。

Some domestic research institutions and colleges and professors has provided a number of ways , such as : Lean Accounting ( Lean Accouning ), cost management , value stream .