Accounting Lean Management Model Based on Big Data

In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l...

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Main Author:	Zhang Baowei
Format:	Article
Language:	English
Published:	EDP Sciences 2021-01-01
Series:	E3S Web of Conferences
Online Access:	https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/51/e3sconf_eilcd2021_03047.pdf

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spelling	doaj-9be15caa4a784648984fbb22fcfb2afc2021-07-07T11:32:37ZengEDP SciencesE3S Web of Conferences2267-12422021-01-012750304710.1051/e3sconf/202127503047e3sconf_eilcd2021_03047Accounting Lean Management Model Based on Big DataZhang Baowei0Hainan UniversityIn the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non productive resources of employees account for 36.37%, of which the rework time accounts for 61.05%, and the handling time accounts for 23.26%. Compared with the traditional cost management, lean accounting is more suitable for the management of lean enterprises. Finally, the lean management of the enterprise is predicted.https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/51/e3sconf_eilcd2021_03047.pdf
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Zhang Baowei
spellingShingle	Zhang Baowei Accounting Lean Management Model Based on Big Data E3S Web of Conferences
author_facet	Zhang Baowei
author_sort	Zhang Baowei
title	Accounting Lean Management Model Based on Big Data
title_short	Accounting Lean Management Model Based on Big Data
title_full	Accounting Lean Management Model Based on Big Data
title_fullStr	Accounting Lean Management Model Based on Big Data
title_full_unstemmed	Accounting Lean Management Model Based on Big Data
title_sort	accounting lean management model based on big data
publisher	EDP Sciences
series	E3S Web of Conferences
issn	2267-1242
publishDate	2021-01-01
description	In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non productive resources of employees account for 36.37%, of which the rework time accounts for 61.05%, and the handling time accounts for 23.26%. Compared with the traditional cost management, lean accounting is more suitable for the management of lean enterprises. Finally, the lean management of the enterprise is predicted.
url	https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/51/e3sconf_eilcd2021_03047.pdf
work_keys_str_mv	AT zhangbaowei accountingleanmanagementmodelbasedonbigdata
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Accounting Lean Management Model Based on Big Data

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