Y公司推行精益生产方式下成本控制的研究

发布时间：2018-03-14 05:08

本文选题：精益生产　切入点：成本控制　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场竞争的日趋激烈，大部分企业的生存基础是追求差异化和成本的领先，追求企业利润的最大化。成本的控制成为企业参与市场竞争取胜的最重要的决定因素之一。因此，对在建设节约型社会的中国来说，如何有效的控制和降低成本，是当代企业需要着重研究的一项课题。在当今开放的全球一体化的信息经济时代，企业之间的竞争已不止是产品和服务之间的竞争，已延伸至产品整个供应链间的竞争，传统成本管理产生的背景是大批量制造思想，这种思想一味地追求生产效率最大化，未能充分考虑企业的总成本，只适合传统运营模式。传统运营模式造成了很大的浪费，大批量生产、高库存、低质量都将不利于企业的长远发展。转变原有的大批量生产方式，提高企业内部成本控制和管理水平是当今制造型企业的当务之急。传统生产方式下的成本控制存在诸多局限性，因此，我们必须建立新的生产方式加强成本控制。精益生产方式就是一种经过验证的、结构化的方法，在企业运作过程中对设计、采购、库存、品质、现场等入手，，对成本运作进行剖析和改善，同时结合成本的策略与控制，完善成本控制体系，降低生产成本，消除浪费，最大限度地满足客户特殊化、多样化的需求。然而，我国部分已经实施精益生产的企业往往只注重生产管理的改变，成本降低方法很少得到过重视。因此，针对该种现象，本文选择精益生产方式下的成本控制为研究对象。首先对精益生产方式和成本控制进行了理论研究，在此基础上奠定了本文研究的理论基础；其次，通过介绍精益生产方式在国内外汽车行业的应用情况，分析了在我国汽车行业推广精益生产方式下成本控制的可行性和必然性，精益生产已经成为汽车行业的一种潮流和自身发展的需求；再次，深入分析了Y公司由传统的成本管理方法向精益化成本控制转化，抓住精益生产理论的精髓——消除“七大浪费”，将其运用到成本控制中所做出的重大改善和取得的效果。本文的研究价值，在于强调了精益生产方式和成本控制相结合的重要性，最后还提出了在实际应用中应注意的一些问题。
[Abstract]:With the increasingly fierce competition in the market, the survival of most enterprises is based on the pursuit of differentiation and cost leadership. The control of cost becomes one of the most important determinants for enterprises to take part in market competition. Therefore, how to control and reduce the cost effectively in the construction of a conservation-oriented society in China. Is a contemporary enterprise needs to focus on a subject. In the era of open global integration of information economy, the competition among enterprises is not only the competition between products and services, but also extends to the competition among the whole supply chain of products. The background of traditional cost management is mass manufacturing, which blindly pursues the maximization of production efficiency, fails to fully consider the total cost of enterprises, and is only suitable for the traditional operation mode, which has caused a lot of waste. Mass production, high inventory and low quality will be detrimental to the long-term development of enterprises. It is urgent for manufacturing enterprises to improve their internal cost control and management level. We must establish a new mode of production to strengthen cost control. Lean production is a proven, structured approach to design, procurement, inventory, quality, field operations, etc. This paper analyzes and improves the cost operation, at the same time combines the strategy and control of the cost, consummates the cost control system, reduces the production cost, eliminates the waste, satisfies the customer specialization, the diversification demand to the maximum extent. However, some enterprises that have already implemented lean production in our country often only pay attention to the change of production management, and less attention is paid to the method of cost reduction. In this paper, the cost control under lean production mode is chosen as the research object. Firstly, the theoretical research on lean production mode and cost control is carried out, and the theoretical foundation of this paper is established. This paper introduces the application of lean production mode in automobile industry at home and abroad, and analyzes the feasibility and inevitability of spreading the cost control under lean production mode in China's automobile industry. Lean production has become a trend of the automobile industry and the demand of its own development. Thirdly, the transformation of Y Company from traditional cost management to lean cost control is deeply analyzed. Grasp the essence of lean production theory-eliminate "seven big waste", apply it to the great improvement and effect of cost control. The research value of this paper lies in emphasizing the importance of combining lean production mode with cost control. Finally, some problems that should be paid attention to in practical application are put forward.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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