成本管理是企业管理中的重要内容,会对企业效益产生直接影响,因此必须引起重视。精益会计体系的核心是价值流,该体系的作用就是帮助企业消除浪费,将该体系应用于企业成本管理中,能够有效提升生产经营各个环节的价值,从而将企业的利益最大化。本文对精益会计体系进行概述,并研究了基于精益会计体系的成本管理。 Cost management is an important part of business management, which will have a direct impact on the efficiency of the enterprise, so we must pay attention to it. Lean accounting system is the core of value flow, the role of the system is to help companies eliminate waste, the system used in cost management, can effectively enhance the value of all aspects of production and management, thus maximizing the interests of enterprises. This article provides an overview of the lean accounting system and studies cost management based on lean accounting.