精益成本管理研究回顾与展望

Retrospect and Prospect of Studies on Lean Cost Management

精益成本管理已然成为21世纪一种科学的标准管理方式,正推动着企业持续改进和创新发展。通过对精益成本管理理论、精益成本管理方法论、精益成本管理在各国的应用研究三个维度对国内外相关文献进行了系统的梳理和客观的评价,并指出了未来可能的研究方向。

The lean cost management has become a scientific management mode of 21 century. It is promoting the continuous improvement and innovation of enterprises. The current paper systematically reviews the literatures about the lean cost management theory,the lean cost management methodology and the application of lean cost management in countries around the world,and shed lights on further studies of the lean cost management.