精益会计体系作为新兴管理模式在中国的使用时间还较短,这一管控机制对于降低我国企业生产管理各环节的成本大有帮助,相关管理和作业人员应当尽快熟悉和应用这一新的管理手段。本文介绍了企业成本管理的内涵,分析了精益会计体系下的企业成本管理的具体举措,以期为广大从业人员提供参考。 Lean accounting system as an emerging management mode in China, the use of time is shorter, the control mechanism for reducing the cost of all aspects of corporate production and management of our great help, relevant management and operations staff should be familiar with and apply this new management tool . This paper introduces the connotation of enterprise cost management, analyzes the concrete measures of enterprise cost management under the lean accounting system, in order to provide reference for the majority of employees.