论文部分内容阅读
本文发表于2015年6月的《质量文摘》,作者布莱恩·马斯科尔(Brian Maskell)是BMA公司的总裁,同时还是作家、演说家和培训师,长期为追求精益制造的企业提供会计和管理体系方面的咨询。在制造企业中,标准成本会计系统的一个主要缺点是,所有创建和使用的信息都来自产品成本信息和生产报告信息的某些组合,难免会产生一些偏差。本文对标准成本会计系统的问题进行了剖析,提出了精益企业的应对方案,并介绍了精益会计的优点。
This article was published in the June 2015 issue of “Quality Digest,” by Brian Maskell, president of BMA, a writer, speaker and trainer who has long provided accounting services to companies pursuing lean manufacturing. And management system consulting. One of the major drawbacks of a standard cost accounting system in a manufacturing enterprise is that it is inevitable that all the information created and used may come from some combination of product cost information and production reporting information. This paper analyzes the problems of standard cost accounting system, puts forward the solution of the lean enterprise, and introduces the advantages of lean accounting.