ZJ矿业精益成本管理研究

发布时间：2018-11-02 17:56

【摘要】：作为业内大型黄金矿业集团,ZJ矿业一直坚持以纯黄金产业为发展方向,优化运营管理,不断提高企业自身的核心竞争力,把握战略发展机遇,为股东创造丰盛回报。随着经济社会发展,该行业面临更为严峻的市场和管理约束,主要表现在：一是市场困局,黄金价格持续低靡,外部市场不景气；二是日益严格的环境保护和生产监管,黄金企业属于高危行业,安全是企业存在的根本,是企业正常经营的保障；三是成本管理方法相对落后,部分企业仍受计划经济影响,一直沿用粗放式的经营管理模式。面对目前一系列限制和约束,黄金企业如何通过节资降耗,降低生产经营成本、培育经济内生动力,进而实现“逆势飞扬”,成为理论和实务界亟待破解的重大课题。本文采用理论分析和案例研究结合的方法。首先采用案例研究方法,通过实地调查,全面掌握了黄金行业和ZJ矿业成本管理改革的一手资料；同时采用理论分析法,系统梳理本企业面临的内外部约束条件和当前成本管理中存在问题,引入精益会计观等较为前沿的管理会计理论,结合矿产资源行业的特点和ZJ矿业的实际情况,最终形成解决问题的实施方案。基于案例公司近年实践,本文对传统成本管理在多重约束下的黄金企业所表现出的问题和困惑进行梳理；进而引入精益思想和精益成本管理的理念,对ZJ矿业改进成本管理的基本思路、实施框架和具体措施进行探讨；还进一步剖析了成本管理改进可能面临的制度障碍,并从会计基础工作、人力资源、体制机制和信息技术等四个方面,对其实施保障体系进行了初步设计。
[Abstract]:As a large gold mining group, ZJ always takes pure gold industry as its development direction, optimizes its operation management, continuously improves its core competitiveness, grasps the opportunity of strategic development, and creates abundant returns for shareholders. With the economic and social development, the industry is faced with more severe market and management constraints, mainly reflected in: first, market difficulties, gold prices continue to be low, the external market depression; Second, increasingly strict environmental protection and production supervision, gold enterprises belong to high-risk industries, safety is the root of the existence of enterprises, is the guarantee of the normal operation of enterprises; Third, the cost management method is relatively backward, some enterprises are still affected by planned economy. Facing a series of restrictions and constraints at present, how to reduce the cost of production and operation, how to cultivate the endogenous motive force of economy, and how to realize "flying against the trend" by saving capital and reducing consumption in gold enterprises have become an important subject to be solved urgently in the field of theory and practice. This paper adopts the method of combining theoretical analysis and case study. Firstly, through field investigation and case study, the author fully grasps the primary data of the reform of gold industry and ZJ mining cost management. At the same time, the author systematically combs the internal and external constraints faced by the enterprise and the existing problems in the current cost management by using the theoretical analysis method, and introduces the more advanced management accounting theory, such as lean accounting view, etc. Combined with the characteristics of mineral resources industry and the actual situation of ZJ mining industry, a solution to the problem was finally formed. Based on the practice of case companies in recent years, this paper combs the problems and puzzles of gold enterprises under the multiple constraints of traditional cost management. Then introduce lean thought and lean cost management idea, discuss the basic idea, implementation frame and concrete measure of ZJ mining industry to improve cost management; It also analyzes the possible institutional obstacles to the improvement of cost management, and makes a preliminary design on the implementation of the security system from four aspects: the basic work of accounting, human resources, institutional mechanism and information technology.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1

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