基于看板管理的标准成本管理研究

摘要

Currently, the world economic crisis make energy supply become more and more tough. Due to the over-reliance on traditional management system, many domestic oil production enterprises have exposed serious management problems. In order to overcome the defects of traditional cost management mode, this paper constructs a new management system that is the standard cost management methods combined with the Kanban management theory. At the same time, the complete new management system should have theoretically innovative and also can be applied into practice.%由于对传统管理方式的过度依赖,企业成本管理暴露出严重问题,为了克服传统成本管理方式的缺陷,将看板管理与标准成本管理的相关理念相结合构建一种新型管理体系——标准成本看板管理,这种新的管理方式既具有理论上的创新性又具有实际上的可应用性.