基于精益管控的管理会计的研究——以某施工企业为例分析

Research on Management Accounting Based on Lean Management and Control:A Case Analysis of a Construction Company

根据精益管控的理论,本文结合一具体企业的实践操作,以分析成本为导向,通过成本、预算、资金、费用等控制手段,形成精益管控指南,并辅以一系列的计划、报表、分析、考核为内容,建立一套完善的、科学的数据处理系统,从而实现财务工作由静态事后的核算转变为动态过程的控制,从简单记账职能转变为企业经营管理,进而实现利润最大化,成本最低化,管理标准化与责任清晰化。

According to the theory of lean management and control, combining with a practical operation of a specific company, this paper takes the cost as the guide, forms a lean management and control guide through a series of control means of cost, budget, capital, and cost, and establishes a complete and scientific data processing system supplemented by a series of plans, reports, analysis, and assessment,so as to realize the transformation of financial work from static accounting to dynamic process control, from simple accounting functions to corporate operation management, and then to achieve the maximized profits, minimized costs, standardized management and clear responsibility.