价值流成本核算在精益生产中的应用

Application of Value Stream Cost Accounting in Lean Production

价值流成本核算主要是指将价值流作为精益会计主体,保障相关工作的顺利进行。首先针对价值流、精益生产等概念进行介绍,然后在此基础上分析精益生产背景下价值流成本核算的主要优势,最后针对价值流成本核算在精益生产中的应用策略做深入探讨。

Value stream cost accounting mainly refers to the value stream as the main body of lean accounting, ensuring the smooth progress of related work. Firstly, the concepts of value stream and lean production are introduced. Then, the main advantages of value stream cost accounting in the context of lean production are analyzed. Finally, the application strategy of value stream cost accounting in lean production is discussed in depth.