精益生产在A公司成本管理中的应用探讨

发布时间：2018-05-31 01:24

本文选题：精益生产 + 成本管理　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着全球化进程的快速推进,现代企业迎来了空前未有的发展机会,也面临着亘古未有的严峻挑战。随着近年来原料成本和人工成本的不断上涨,现代制造企业的总成本大幅增加,这给现代制造企业提出了非常大的挑战。为了能在当今竞争日益激烈的市场环境中生存发展,现在几乎所有的制造企业都在努力寻求方法以降低企业成本,提高企业效益,扩大市场占有率。当此之时,精益生产方式正逐渐引起世界许多知名企业的关注,它以“消除浪费,降低成本”为理念,不仅要求企业在生产过程中杜绝各种浪费,而且重视企业的价值创造,把开源与节流完美地融合在一起,从而有利于现代企业在当今激烈的市场竞争中获得成本优势,并能够快速应对市场变化。因此,精益生产方式顺其自然地成为了现代众多知名企业进行成本管理的工具,也成为了企业发展模式转变的切入点。本文通过文献研究、行业资料收集和实地调研等方法,运用精益生产基本思想系统分析了影响A公司生产成本的因素,论述了A公司采用精益生产方式加强成本管理的实践过程、效果、动因和经验启示。首先,本文从研究的背景和意义入手,综述了国内外关于精益生产成本管理的理论研究和实践探索,并做了简要评析;其次,本文阐述了精益生产成本管理的一般理论、关键点和理论基础,为后文的案例部分提供了科学的理论依据;然后,本文较为全面地介绍了A公司的基本情况、A公司推行精益生产成本管理的全过程,在此基础上本文还细致剖析了A公司推行精益生产成本管理的动因和效果;最后,本文总结了A公司的实践经验,并得出了一些启示,且对精益生产成本管理的未来研究作了进一步的展望。综合来看,国内学者对精益生产成本管理的研究还不成熟,还需要专业领域的扩展,具体表现在以下两方面:第一,精益生产成本管理的理论体系还需要进一步完善;第二,目前来看很少有学者将精益生产的具体实施与企业生产作业层面的成本管理结合起来进行分析与探讨,这方面还需要深入研究。本文将从以上两方面进行突破,结合案例对企业生产作业层面的精益生产成本管理相关问题进行分析与探讨。本文是以本人在研究对象A公司的亲身实践为基础来撰写的,文中的案例和数据均是A公司实际产生的,具有真实性和完整性。因此,本文的研究思路和得出的结论,对于类似A公司的制造企业采用精益思想进行成本管理的实践活动具有一定的借鉴和指导作用。
[Abstract]:With the rapid development of globalization, modern enterprises are facing unprecedented development opportunities and unprecedented challenges. With the rising cost of raw materials and labor in recent years, the total cost of modern manufacturing enterprises has increased significantly, which has put forward a great challenge to modern manufacturing enterprises. In order to survive and develop in the increasingly competitive market environment, almost all manufacturing enterprises are trying to find ways to reduce the cost of enterprises, improve the efficiency of enterprises, and expand market share. At this time, lean production mode is gradually attracting the attention of many famous enterprises in the world. It takes "eliminating waste and reducing cost" as the idea, which not only requires enterprises to put an end to all kinds of waste in the production process, but also pays attention to the value creation of enterprises. The combination of open source and throttling is helpful for modern enterprises to gain cost advantage in today's fierce market competition and to cope with market changes quickly. Therefore, lean production mode has become the tool of cost management and the breakthrough point of the transformation of enterprise development mode. Through the methods of literature research, industry data collection and field investigation, this paper systematically analyzes the factors that affect the production cost of Company A by using the basic ideas of lean production. This paper discusses the practice process, effect, motivation and experience of A Company to strengthen cost management by lean production method. First of all, this paper begins with the background and significance of the research, summarizes the theoretical research and practical exploration of lean production cost management at home and abroad, and makes a brief evaluation. Secondly, this paper expounds the general theory of lean production cost management. The key points and theoretical basis provide a scientific theoretical basis for the case in the following parts. Then, this paper introduces the basic situation of company A and the whole process of implementing lean production cost management in A company. On this basis, this paper also analyzes the motivation and effect of lean production cost management in A Company. Finally, this paper summarizes the practical experience of A Company, and draws some enlightenment. Furthermore, the future research of lean production cost management is prospected. Generally speaking, the domestic scholars' research on lean production cost management is not mature, and it also needs the expansion of professional field. It is shown in the following two aspects: first, the theoretical system of lean production cost management needs to be further improved; second, the theoretical system of lean production cost management needs to be further improved. At present, few scholars combine the implementation of lean production with the cost management of enterprise production activities, which need to be further studied. This paper analyzes and discusses the relevant problems of lean production cost management in the level of enterprise production activity. This paper is based on the personal practice of company A, which is the object of study. The cases and data in this paper are actually produced by company A, with authenticity and completeness. Therefore, the research ideas and conclusions of this paper have a certain reference and guidance role for manufacturing enterprises similar to A company to use lean thinking for cost management practice activities.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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