精益生产指导下的汽车经销商成本管理研究

发布时间：2018-06-06 03:31

本文选题：精益生产 + 汽车经销商　；参考：《武汉理工大学》2013年硕士论文

【摘要】：精益生产模式不仅是指导汽车生产企业的先进管理思想,也对众多其他行业的经营管理有很高的参考价值。本文用精益生产思想指导汽车经销商的成本管理,在了解中国汽车经销商成本管理现状的情况下,选择样本进行评价和实证研究,初步探索精益生产指导下的经销商成本管理改进对策,是精益生产理论在汽车流通行业和成本管理领域的探索和应用,有一定的创新意义实践意义。论文共六章,第一章阐述研究背景、研究目的、研究进展和技术路线；第二章介绍了所用理论知识,奠定了理论基础；第三章基于数据包络法和财务报表建立了汽车经销商成本管理评价体系；第四章、第五章是本文的主体,第四章对10家上市经销商开展实证分析,为下文提供数据支持；第五章以精益生产为指导初步提出汽车经销商精益成本管理对策；第六章点明结论、创新性、局限性并对提出展望。本文认为中国汽车经销商总体上成本管理水平参差不齐,缺乏管理经验并存在诸多问题。基于数据包络法和财务报表,本文建立起汽车经销商成本管理评价体系并对10家上市经销商进行了实证分析,得出其技术效率值、规模效率值、规模收益状况、成本改进值,进而对中国汽车经销商成本管理现状作出初步评价。在精益思想指导下,本文根据评价结论和经销商实际经营状况,初步探讨了汽车经销商精益成本管理模式,该模式以成本管理队伍建设、成本管理氛围建设、标准化作业流程管理和与厂家的协作为基础,以准时销售和准时维修为支柱,以人力资源管理、责任成本管理等措施为主体,在销售、售后等环节追求减少一切环节的时间和人力消耗,追求最低成本。本文中的汽车经销商成本管理评价体系和实证分析,是数据包络法首次在经销商成本管理评估中的应用。同时,本文在精益思想指导下建立的汽车经销商精益成本管理模式也是精益生产思想首次在汽车经销商成本管理中的探索,有一定的创新性和前瞻性。随着汽车流通行业的发展和研究的深入,今后在此领域的研究与实践中还将涌现出更多成果。
[Abstract]:Lean production mode is not only the advanced management thought of automobile production enterprises, but also has a high reference value to the management of many other industries. In this paper, we use lean production to guide the cost management of automobile dealers, and select samples for evaluation and empirical research on the condition of understanding the current situation of cost management of automobile dealers in China. It is the exploration and application of lean production theory in the field of automobile circulation and cost management to explore and apply the improvement measures of dealer cost management under the guidance of lean production, which has a certain significance of innovation and practice. The first chapter describes the research background, the research purpose, the research progress and the technical route, the second chapter introduces the theory knowledge, establishes the theoretical foundation; Chapter three establishes the evaluation system of automobile dealer cost management based on data envelopment method and financial statements, chapter four, chapter five is the main body of this paper, chapter four carries out empirical analysis on 10 listed dealers, which provides data support for the following; Chapter five puts forward the countermeasures of lean cost management under the guidance of lean production, and the sixth chapter points out the conclusion, innovation, limitation and prospect. This paper holds that the cost management level of automobile dealers in China is uneven, lacking management experience and many problems. Based on the data envelopment method and financial statements, this paper establishes a cost management evaluation system for automobile dealers, and makes an empirical analysis of 10 listed dealers, and obtains the technical efficiency value, scale income status, cost improvement value. Furthermore, the paper makes a preliminary evaluation on the current situation of cost management of automobile dealers in China. Under the guidance of lean thought, according to the evaluation conclusions and the actual operating situation of dealers, this paper preliminarily discusses the lean cost management mode of automobile dealers, which is based on the construction of cost management team and the construction of cost management atmosphere. Standardization process management and cooperation with manufacturers as the basis, with punctual sales and on-time maintenance as the pillar, human resources management, responsibility and cost management as the main measures, in sales, After-sale and other links to reduce all links of time and manpower consumption, the pursuit of the lowest cost. The evaluation system and empirical analysis of automobile dealer cost management in this paper is the first application of data envelopment method in dealer cost management evaluation. At the same time, the lean cost management mode established in this paper under the guidance of lean thought is also the first exploration of lean production thought in automobile dealership cost management, which has certain innovation and foresight. With the development and development of automobile circulation industry, more achievements will emerge in the future research and practice in this field.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.471

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