基于精益生产条件下的A企业成本控制研究

发布时间：2018-06-01 07:28

本文选题：制造业 + 成本控制　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着市场竞争的日趋激烈,大多数企业的生存基础是追求成本最小化、优异化以及成本管理的领先。制造企业存在着产能与库存不相匹配的问题,出现了资金短缺、企业利润不足以支撑生产经营、员工失业的情况。目前,我国企业仍存在成本控制理念落后、成本控制方法陈旧、成本节约意识淡薄、隐性成本控制乏力。成本控制的思想革新源于当今的经济社会环境,经济社会环境反映、体现也决定着企业成本控制的方式方法与制度准则。对于建设节约型社会的中国来说,传统运营模式存在着庞大的人力、物力、财力等资源的浪费,未能有全局意识和宏观意识,因此研究如何有效的控制和降低成本,是符合我国国情、符合当代社会发展以及当代企业发展的。归纳并总结国内国外精益生产和成本控制相关研究的现状,运用相关理论作为支撑,采用文献分析法、比较分析法、规范分析与案例分析相结合的研究方法加入精益生产的先进管理思想,完善企业成本控制。以A公司为例,基于预算层面、核算层面、具体执行层面、分析考核层面以及反馈评价层面,充分反映精益生产为基础的成本控制方法的优越性。对A企业成本控制不完善的地方进行改进,提供更为有效合理的流程,通过构建基于精益生产的企业成本控制的体系、以将精益生产思想融入于成本控制当中,二者相互融合的创新方法与形势,帮助企业解决组织分工不够明确、成本预算不够精准、成本流程存在浪费以及制度设计薄弱导致人员精益意识不够深化等问题。完善企业成本控制中,成本预算、成本执行、成本评价、成本核算、以及成本分析几个层面的研究。为现阶段以基于精益生产为指导思想进行成本控制的企业提出改进措施及建议。
[Abstract]:With the increasingly fierce market competition, the survival of most enterprises is based on the pursuit of cost minimization, alienation and cost management. Manufacturing enterprises do not match production capacity and inventory, there is a shortage of funds, the profits of enterprises are not enough to support production and operation, and employees are unemployed. At present, Chinese enterprises still have backward idea of cost control, outmoded cost control methods, weak consciousness of cost saving and weak hidden cost control. The ideological innovation of cost control originates from the current economic and social environment, which reflects and also determines the ways, methods and institutional norms of enterprise cost control. For the construction of a conservation-oriented society in China, there is a huge waste of human, material, financial and other resources in the traditional operation mode, and there is no overall and macro awareness, so we study how to effectively control and reduce costs. Is in line with China's national conditions, in line with the development of contemporary society and contemporary enterprise development. Summarize and summarize the domestic and foreign Lean production and cost control related research status, use the relevant theory as the support, use the literature analysis method, comparative analysis method, The research method of combining normative analysis with case analysis adds the advanced management thought of lean production to perfect the cost control of enterprises. Taking company A as an example, based on budget level, accounting level, concrete execution level, analysis and evaluation level and feedback evaluation level, fully reflect the superiority of the cost control method based on lean production. In order to integrate lean production idea into cost control, we improve the cost control of enterprise A, provide more effective and reasonable process, and construct the system of cost control based on lean production. The innovation method and situation that the two merge each other help the enterprise solve the problems such as the organization division of labor is not clear, the cost budget is not accurate enough, the cost flow is wasteful, and the weak system design leads to the personnel's lean consciousness not deepening enough, and so on. Improve the cost control, cost budget, cost execution, cost evaluation, cost accounting, and cost analysis. The improvement measures and suggestions are put forward for the enterprises which take lean production as the guiding ideology for cost control at this stage.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

【参考文献】