低谷中机械制造业的精益化成本管理

发布时间：2018-01-18 10:23

本文关键词：低谷中机械制造业的精益化成本管理　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场经济改革的进一步深化，现代企业的目标不再是利益最大化，而是价值最大化。企业的竞争形式也正在发生深刻变化，特别是由以前直接争夺客户的竞争转向为客户创造价值的竞争这一点尤为具有革命性。这种提升自我价值，为客户创造价值的变革思路与精益思想不谋而合。所以企业，特别是处于低谷期的企业，，可以采用精益思维，提升自我价值，加强企业竞争能力，打造企业核心竞争力，让企业走在时代前沿。本文首先根据国内外相关研究成果阐明精益思想的理念——持续改善、精益求精、消灭浪费、实现最大产出投入比和其核心思想为顾客创造价值。再结合W公司的管理现状，说明实施精益化成本管理的意义——促进企业的综合管理水平提升，有效提高企业竞争力，确保实现目标利润。为了达到目标，分别对W公司产、供、销三个方面进行研究，分析了精益思想在这三个方面可以发挥的作用，分别体现在销售物流、生产方式、产品研发、供应链管理四个层面上，并给出了具体的精益化成本管理实施办法，依次是销售预测、小批量多样化生产方式、产品变型研发、供方评价和合格供方管理。明确以精益思想作为中心，产供销各方面精益化后，W公司的内部管理会逐渐地跟上时代步伐，产品竞争力也会随之提高，定会从低谷中走出来。最后，对W公司的精益化成本管理进行评价，总结精益化成本管理在W公司的实施经验和成果，为与W公司有着相同困扰的，低谷中的机械制造业精益化成本管理提供有效方法。
[Abstract]:With the further deepening of the reform of market economy, the goal of modern enterprises is not to maximize profits, but to maximize value, and the competition form of enterprises is also undergoing profound changes. Especially from the direct competition for customers to the competition to create value for customers, this is particularly revolutionary. This idea of improving self-value and creating value for customers coincides with lean thinking. Therefore, enterprises, especially those in the low period, can adopt lean thinking to enhance their self-value. Strengthen the competitiveness of enterprises, create the core competitiveness of enterprises, let enterprises walk in the forefront of the times. Firstly, according to the relevant research results at home and abroad to clarify the concept of lean thinking-continuous improvement, excellence, waste eradication. The realization of the maximum output input ratio and its core ideas to create value for customers. Then combined with the current management situation of W company, the significance of implementing lean cost management-to promote the level of integrated management of enterprises to improve. Effectively improve the competitiveness of enterprises to ensure the realization of the target profit. In order to achieve the goal, respectively to W company production, supply, marketing three aspects of research, analysis of lean thinking in these three aspects can play a role. Respectively reflected in the sales logistics, production mode, product development, supply chain management four levels, and the specific implementation of lean cost management methods, in turn is sales forecasting, small batch diversification of production methods. Product variant R & D, supplier evaluation and qualified supplier management. Clear lean thinking as the center, production, supply and marketing of all aspects of lean after the internal management of the company will gradually keep up with the pace of the times. The competitiveness of products will also be improved, and will come out from the trough. Finally, we evaluate the lean cost management of W Company, and summarize the experience and results of the implementation of lean cost management in W Company. It provides an effective method for lean cost management of machinery manufacturing industry which has the same troubles as W Company.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F273

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