| 精益生产模式下成本核算模型 |
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| 引用本文： | 杜斌,姚嗣群,刘伟光.精益生产模式下成本核算模型[J].科学与管理,2010,30(5). |
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| 作者姓名： | 杜斌 姚嗣群 刘伟光 |
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| 摘 要： | 针对传统成本核算方法在推动实施精益生产方式中的局限性问题,本文从精益运行的核心理念入手,分析了传统成本核算的缺陷,提出了WBS和作业成本法在成本核算体系中应用模型,以推动实现生产方式的"精益求精"。
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| 关 键 词： | 精益生产 价值流 作业成本法 |
Lean Production Cost Accounting System model |
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| Authors: | DU Bin YAO Si-qun LIU Wei-guang |
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| Abstract: | The traditional cost accounting methods to promote the implementation of lean production in the limitations of the way,this article from the core concept of running lean,analyzes the shortcomings of traditional cost accounting,WBS and operating costs presented in cost accounting system application model to promote the realization of production of "excellence." |
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| Keywords: | Lean production value stream costing |
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