精益成本管理在饲料加工企业的应用研究
发布时间：2019-06-10 00:24
【摘要】： 当前中国饲料行业面临一次新的洗牌,饲料企业如何能在竞争中生存并保持持续发展的活力呢?企业获取竞争优势的三个基本定位战略有三种:低成本战略、差异化战略和专一经营。饲料行业具有进入门槛过低,产品同质化程度高以及行业利润率低等特点,这些特点决定了饲料企业应该选择低成本的竞争战略。精益思想作为现代制造业的先进思想,是企业实现低成本战略的重要思想之一。 精益思想在企业成本管理中的应用,也称“精益成本管理”。精益成本管理是在逆向思维指导下,把为顾客创造价值作为宗旨,在成本企画、成本控制和成本改善三大支柱的支撑下对产品整个生命周期进行全面的成本管理。 本文从精益成本管理研究的基础理论出发,引出精益成本管理的一般性理论;通过对精益成本管理优缺点分析,结合饲料加工企业成本管理特点“取其精华去其糟粕”总结出适合饲料加工企业的精益成本管理。 在对理论分析以及行业成本管理再认识后,以荆州东方希望动物营养有限公司(以下简称:“荆州希望”)的精益成本管理推行为例,在分析该公司实施精益成本管理所采取的具体措施的基础上,对实施效果进行讨论。从实施后取得的成功经验以及实施过程中遇到的问题,提出饲料加工企业精益成本管理应用的建议。
[Abstract]:At present, China's feed industry is facing a new shuffle. How can feed enterprises survive and maintain the vitality of sustainable development in the competition? There are three basic positioning strategies for enterprises to obtain competitive advantage: low-cost strategy, differentiation strategy and exclusive management. Feed industry has the characteristics of low entry threshold, high degree of homogenization of products and low profit margin of the industry, which determines that feed enterprises should choose low-cost competitive strategy. Lean thought, as the advanced thought of modern manufacturing industry, is one of the important ideas for enterprises to realize low-cost strategy. The application of lean thought in enterprise cost management is also called lean cost management. Lean cost management is a comprehensive cost management for the whole life cycle of the product under the guidance of reverse thinking, taking creating value for customers as the purpose, and carrying out comprehensive cost management under the support of three pillars: cost planning, cost control and cost improvement. Based on the basic theory of lean cost management, this paper leads to the general theory of lean cost management. Based on the analysis of the advantages and disadvantages of lean cost management and the characteristics of cost management in feed processing enterprises, the lean cost management suitable for feed processing enterprises is summarized. After the theoretical analysis and the re-understanding of industry cost management, this paper takes the lean cost management of Jingzhou Oriental Hope Animal Nutrition Co., Ltd. (hereinafter referred to as "Jingzhou Hope") as an example. Based on the analysis of the specific measures taken by the company to implement lean cost management, the implementation effect is discussed. Based on the successful experience and problems encountered in the implementation process, some suggestions on the application of lean cost management in feed processing enterprises are put forward.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F324.6
本文编号：2496020
[Abstract]:At present, China's feed industry is facing a new shuffle. How can feed enterprises survive and maintain the vitality of sustainable development in the competition? There are three basic positioning strategies for enterprises to obtain competitive advantage: low-cost strategy, differentiation strategy and exclusive management. Feed industry has the characteristics of low entry threshold, high degree of homogenization of products and low profit margin of the industry, which determines that feed enterprises should choose low-cost competitive strategy. Lean thought, as the advanced thought of modern manufacturing industry, is one of the important ideas for enterprises to realize low-cost strategy. The application of lean thought in enterprise cost management is also called lean cost management. Lean cost management is a comprehensive cost management for the whole life cycle of the product under the guidance of reverse thinking, taking creating value for customers as the purpose, and carrying out comprehensive cost management under the support of three pillars: cost planning, cost control and cost improvement. Based on the basic theory of lean cost management, this paper leads to the general theory of lean cost management. Based on the analysis of the advantages and disadvantages of lean cost management and the characteristics of cost management in feed processing enterprises, the lean cost management suitable for feed processing enterprises is summarized. After the theoretical analysis and the re-understanding of industry cost management, this paper takes the lean cost management of Jingzhou Oriental Hope Animal Nutrition Co., Ltd. (hereinafter referred to as "Jingzhou Hope") as an example. Based on the analysis of the specific measures taken by the company to implement lean cost management, the implementation effect is discussed. Based on the successful experience and problems encountered in the implementation process, some suggestions on the application of lean cost management in feed processing enterprises are put forward.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F324.6
【引证文献】
相关硕士学位论文 前2条
1 胡欢;精益成本管理在电子产业的应用探究[D];江西财经大学;2010年
2 孙小雅;煤电企业精益成本管理研究[D];华北电力大学（河北）;2009年
，本文编号：2496020
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