华润万家精益成本管理研究

发布时间：2018-01-16 13:18

本文关键词：华润万家精益成本管理研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：20世纪80年代以来,由于我国改革开放的推进,市场经济得到快速成长,中国连锁零售业的市场规模得到迅速扩大,成为促进国民经济增长的一个非常重要的行业。同时也吸引了众多国内外投资者进军中国市场,这也使得国内连锁零售企业的竞争也变的异常激烈,经营成本大大增加,利润率大幅下降,盈利能力严重不足,甚至沦落到破产关门的境地。面对激烈的市场竞争,成本控制成为关键因素,加强成本管理成为连锁零售企业经营中最核心的问题,只有引进更科学的成本管理理念,不断提高成本管理效率、降低成本才能赢得市场。当今成本管理的思想是从固有的成本管理中融合精益思想的成本管理理念,以追求供应链最小化为精髓,也就是当下被很多世界500强企业所推崇的精益成本管理。对于本土的连锁零售业,华润万家无疑是国内最具规模的连锁零售企业品牌,华润万家能取得如此成就也得益于其非常重视精益成本管理,尽管如此,它和著名的外资连锁零售企业比较仍然有许多差距。外资优秀的连锁零售公司的实践证明,运用精益成本管理的方式可以明显地减小成本消耗、降低库存、消除浪费、提高员工职业素质和服务质量、为企业创造更多利润。本文以华润万家为例,从精益物流、精益设计、精益采购、精益服务这几个方面分别对其精益成本管理应用过程中存在的问题及原因作详细分析,根据华润万家精益成本管理现状中存在的问题进行优化方案设计,对于精益物流,要增强物流成本意识,减小运输过程中产生的隐性的成本费用,注重逆向物流建设;对于精益设计在卖场的选址和购物环境设计两个方面提出优化方案;在精益采购方面重视保护供应商的利益,完善与供应商之间的信息交换系统,完善库存管理;精益服务设计上提高员工专业水平,重视顾客需求,实现营销和服务管理的精细化。最后提出文章的结论、不足和展望。希望能够通过对华润万家精益成本管理的分析,可以很好地解决华润万家的精益成本管理存在的问题,是供应链成本得以降低,从而进一步降低运营成本,获得更多的利润,增强华润万家在连锁零售行业的竞争力。同时也希望对本土连锁零售企业精益成本管理建设提供一些启示。
[Abstract]:Since 1980s, with the development of China's reform and opening up, the market economy has been growing rapidly, and the market scale of China's retail chain has been expanded rapidly. It has become a very important industry to promote the growth of national economy. At the same time, it has attracted a lot of domestic and foreign investors to enter the Chinese market, which also makes the competition of domestic retail chain enterprises become extremely fierce. The operating cost greatly increases, the profit margin drops sharply, the profit ability is seriously insufficient, and even falls into the situation of bankruptcy and shutdown. In the face of fierce market competition, cost control becomes the key factor. Strengthening cost management has become the core problem in chain retail business. Only by introducing more scientific concept of cost management can we improve the efficiency of cost management. Nowadays, the idea of cost management is to integrate the idea of lean cost management from the inherent cost management, and to pursue the essence of supply chain minimization. It is the Lean cost Management which is respected by many top 500 enterprises in the world. For the local retail chain, China Resources million is undoubtedly the largest chain retail enterprise brand in China. China Resources has made such a success thanks to the importance it attaches to lean cost management, however. There are still many differences between it and famous foreign retail chain enterprises. The practice of foreign excellent chain retail companies has proved that the use of lean cost management can significantly reduce cost consumption and inventory. Eliminate waste, improve staff professional quality and service quality, create more profits for enterprises. This paper takes China Resources Wanjia as an example, from lean logistics, lean design, lean procurement. Lean service in these aspects of its lean cost management in the application of the problems and causes are analyzed in detail, according to China Resources million Lean cost management problems in the status quo to optimize the scheme design. For lean logistics, we should strengthen logistics cost consciousness, reduce the hidden cost cost in transportation process, and pay attention to reverse logistics construction. For lean design in the location of the store and shopping environment design two aspects of the optimization scheme; In lean procurement, we should pay attention to the protection of suppliers' interests, improve the information exchange system with suppliers, and improve inventory management; Lean service design to improve the professional level of staff, attach importance to customer needs, to achieve the refinement of marketing and service management. Finally, the conclusion of the article is put forward. It is hoped that the analysis of the lean cost management can solve the problem of the lean cost management of Huarun Wanjia, and the supply chain cost can be reduced. Thus further reduce operating costs, gain more profits, enhance the competitiveness of China Resources million in the retail chain industry, but also hope to provide some enlightenment to the local chain retail enterprises lean cost management construction.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5

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