维科企业精益生产方式下的生产成本管理研究
发布时间：2018-12-07 20:48
【摘要】：生产成本管理是企业管理的重要组成部分，只有加强生产成本管理，企业才可以有效地降低生产成本、保持其持续竞争的优势。精益生产方式下的生产成本管理理念是符合现代企业多品种小批量生产的一种先进的成本管理理念，可作为企业实施低成本战略的核心思想。 本文系统阐述了作业成本管理在维科企业的应用，其可发挥企业管理、优化资源配置的作用。首先，通过对作业成本管理理论和方法的阐述为作业成本管理在维科企业的应用提供了理论指导，对维科企业的生产成本现状进行分析，进而提出作业成本管理在维科企业应用的必要性与可行性。其次，通过对维科企业的作业成本核算要素分析，提出了增加作业价值和作业效率的途径。再次，通过对维科企业的生产工序进行分析，同时借助约束理论思想，提出了降低作业成本的工序平衡方法。最后，根据作业成本管理与生产工序平衡分析提供的信息，，建立了生产总成本最低的产品组合优化模型。 本文的结论有助于解决维科企业生产成本管理问题，提高维科企业生产成本管理水平，增强企业核心竞争力。
[Abstract]:Production cost management is an important part of enterprise management. Only by strengthening production cost management can enterprises effectively reduce production costs and maintain their competitive advantages. The concept of production cost management under lean production mode is a kind of advanced cost management idea which accords with modern enterprise multi-variety and small batch production and can be regarded as the core idea of implementing low cost strategy in enterprises. This paper expounds the application of activity-based cost management (ABCM) in Vico enterprises, which can play the role of enterprise management and optimize the allocation of resources. First of all, it provides theoretical guidance for the application of activity-based cost management (ABCM) in Vico enterprise through the elaboration of the theory and method of ABCM, and analyzes the current situation of production cost. And then put forward the necessity and feasibility of the application of activity-based cost management in Vickers. Secondly, by analyzing the elements of Activity-Based costing (ABC), the paper puts forward the ways to increase the value and efficiency of Activity-Based activities. Thirdly, through the analysis of the production procedure of Vicko enterprise, and with the help of the constraint theory, the paper puts forward the process balance method to reduce the activity cost. Finally, according to the information provided by activity-based cost management and production process balance analysis, a product portfolio optimization model with the lowest total production cost is established. The conclusion of this paper is helpful to solve the problem of production cost management, improve the level of production cost management and enhance the core competitiveness.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3
本文编号：2367846
[Abstract]:Production cost management is an important part of enterprise management. Only by strengthening production cost management can enterprises effectively reduce production costs and maintain their competitive advantages. The concept of production cost management under lean production mode is a kind of advanced cost management idea which accords with modern enterprise multi-variety and small batch production and can be regarded as the core idea of implementing low cost strategy in enterprises. This paper expounds the application of activity-based cost management (ABCM) in Vico enterprises, which can play the role of enterprise management and optimize the allocation of resources. First of all, it provides theoretical guidance for the application of activity-based cost management (ABCM) in Vico enterprise through the elaboration of the theory and method of ABCM, and analyzes the current situation of production cost. And then put forward the necessity and feasibility of the application of activity-based cost management in Vickers. Secondly, by analyzing the elements of Activity-Based costing (ABC), the paper puts forward the ways to increase the value and efficiency of Activity-Based activities. Thirdly, through the analysis of the production procedure of Vicko enterprise, and with the help of the constraint theory, the paper puts forward the process balance method to reduce the activity cost. Finally, according to the information provided by activity-based cost management and production process balance analysis, a product portfolio optimization model with the lowest total production cost is established. The conclusion of this paper is helpful to solve the problem of production cost management, improve the level of production cost management and enhance the core competitiveness.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3
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