X钢铁公司精益成本管理研究

发布时间：2018-07-10 17:10

本文选题：精益成本管理 + 价值链　；参考：《河北师范大学》2017年硕士论文

【摘要】：钢铁行业作为我国经济的基础性产业,在近几年整体经济下滑,钢材市场需求较于疲软,产量下降。在“十一五”期间,我国钢铁行业的粗钢产能过剩。钢铁行业之间的竞争加剧,并且钢材价格也在不断下跌。目前钢铁行业的形势不容乐观,处于低增长、低效益、低价位和高压力的形势。面对“三低一高”的形势压力,钢铁行业需要转变生产方式,主动推动财务管理创新。钢铁行业需求不足,产量下降,行业之间竞争加剧,导致钢铁成本只升不降。国家节能减排的政策也提升了钢铁成本。传统的成本管理单纯依靠提高售价来降低成本,然而售价的提高则会降低市场占有率,并不利于企业长期发展。每个企业都有责任和义务去改善这一情况。要改变这种状况,结构的调整升级以及财务战略和成本管理的重要性日益突出。深化钢铁行业供给侧改革,推进钢铁行业去产能。企业的成本管理在企业整体的战略布局中显得尤为重要。在国家去产能的政策召唤下,为了企业的生存和发展,X公司引进精益成本管理,调整产品结构,进行对标挖潜,降本增效,有效降低成本。企业坚持以“做精、做专、做强”为导向,在企业战略导向要求下,走精益化道路,实现企业可持续发展。本文通过对精益成本管理理论的分析,描述了精益成本管理在X钢铁公司的具体应用。本文首先交代了X钢铁公司实施精益成本管理的背景,介绍了企业的基本情况以及未实施精益成本管理之前的成本管理现状。介绍了公司的成本管理组织和成本构成。根据公司的具体情况,提出了成本管理存在的问题。阐述了公司面临的内外部环境变化。然后结合精益成本管理的作用,提出了公司实施精益成本管理的作用。然后阐述了实施精益成本管理的支持工具。然后介绍了精益成本管理在X钢铁公司的具体应用。在介绍开发设计过程中,介绍了公司开发设计的单位和具体步骤。结合公司实际实施情况以及具体案例,详细分析开发过程的精益化管理。高效完成开发和财务流程,提高客户满意度,制定出最经济性的设计方案。其次是采购过程,具体介绍了公司在采购过程中的具体做法,通过铁前原燃料攻关小组、备件联盟、长期战略合作等措施,与供应商互利共赢降低采购成本。然后是生产制造过程,介绍了公司在生产过程方面的两个创新点,转型升级,提质增效,实现企业价值最大化。将企业的财务和业务有效结合在一起,是实现生产过程的精益化的关键。营销服务过程中,就是要提高高品质的服务,满足客户需求。培养高素质的销售团队以及对销售费用实施精益化管理,达到降本增效的目的。最后是物流环节,介绍了企业在物流环节的降低成本的具体措施,完善运输管理系统和信息系统,减少仓储。结合前几部分的成本管理,将精益物流管理融合到每一步骤,最大限度的降低成本。本文还介绍了X钢铁公司对非生产性费用的精益化管理,从企业内部控制成本,量入为出,开源节流。将企业的财务,业务和内部实施精益成本管理,全方位的进行成本管控,实现企业战略目标。X钢铁公司发展绿色循环经济,响应国家号召,将节能减排运用到成本管理当中,降本增效,提高企业市场竞争力。然后运用相关因素合成计算法计算出成果效益以及实施精益成本管理的效果。最后提出X钢铁公司的精益成本管理对同行业的借鉴与启发。本文通过文献阅读和案例研究,对X钢铁公司进行全价值链分析。X钢铁公司推进现代化管理模式,将精益管理和成本管理有效结合在一起,促使企业的管理迈出更大一步。在充分了解客户需求的基础上,以客户需求增值为导向,了解市场形势,紧跟市场步伐,根据客户需求和市场变化制定合理的设计方案,避免不必要的浪费。精益成本管理使每个有关部门都参与进来,将财务部门与业务部门有效结合,实现全价值链管理。实时监控成本进度,动态的了解成本管控。
[Abstract]:As the basic industry of China's economy, the iron and steel industry has fallen in the overall economy in recent years, the demand for steel market is weaker and the output is declining. During the "11th Five-Year", the overcapacity of the steel industry in China was overcapacity. The competition between steel and steel industry was intensifying and the price of steel was falling. The situation of the steel industry is not optimistic. In the face of the situation of low growth, low benefit, low price and high pressure. Facing the situation pressure of "three low and one high", the steel industry needs to change the mode of production and actively promote the innovation of financial management. The steel industry demand is insufficient, the output is reduced, and the competition between the industries is aggravated, the cost of steel and iron is only rising. The policy of national energy saving and emission reduction has also been promoted. The traditional cost management simply relies on raising the price to reduce the cost, but the increase in the price will reduce the market share, which is not conducive to the long-term development of the enterprise. Each enterprise has the responsibility and obligation to improve this situation. To change this situation, the upgrading of the structure and the importance of the financial strategy and cost management. It is becoming more and more important to deepen the supply side reform of the iron and steel industry and promote the capacity of the iron and steel industry. The cost management of the enterprise is particularly important in the strategic layout of the enterprise. In order to survive and develop, X company introduces lean cost management, adjusts product structure, tapping the potential and increasing efficiency for the sake of the survival and development of the enterprise. In order to reduce the cost effectively, enterprises adhere to the guidance of "doing fine, doing specialization and doing strong", taking the lean road and realizing the sustainable development of enterprises under the requirements of enterprise strategy guidance. Through the analysis of the lean cost management theory, this paper describes the specific application of lean cost management in the X Steel Corp. This article first gives a substitution of the implementation essence of X to the implementation of the Steel Corp. In the background of cost management, this paper introduces the basic situation of the enterprise and the status of cost management before the implementation of the lean cost management. It introduces the organization of cost management and the cost composition of the company. According to the specific situation of the company, it puts forward the existing problems of cost management, expounds the internal and external environmental changes facing the company, and then combines with lean. The role of cost management, the role of the company to implement lean cost management, and then the implementation of lean cost management support tools. Then the application of lean cost management in the X Steel Corp is introduced. In the introduction of the development and design process, the unit and specific steps of the company's development and design are introduced. Cases and specific cases, detailed analysis of the lean management of the development process, efficient completion of the development and financial process, the improvement of customer satisfaction, the formulation of the most economical design scheme. Secondly, the procurement process, specific introduction of the company in the procurement process, through the iron pre fuel clearance group, spare parts alliance, long-term strategy. Cooperation and other measures to reduce the cost of purchasing with the mutual benefit of the supplier. Then it is the manufacturing process. It introduces the two innovation points in the production process, the transformation and upgrading, the improvement of quality and the maximization of the enterprise value. The key to realize the lean production process is to combine the enterprise's financial and business effectively. In the process of business, it is to improve the quality of service and meet the needs of the customers. To cultivate high quality sales team and to implement lean management of sales expenses to achieve the goal of reducing the cost and increasing efficiency. Finally, the logistics link is introduced, the concrete measures to reduce the cost of the enterprise in the logistics link, the improvement of the transportation management system and information system, and the reduction of the warehouse. Combining the cost management of the previous parts, the lean logistics management is integrated into each step and the cost is reduced to the maximum. This article also introduces the lean management of the non productive costs by the X Steel Corp, from the internal control of the cost, to the output and the savings. Cost management and control to realize the strategic goal of the enterprise.X Steel Corp to develop green circular economy, responding to the national call, applying energy saving and emission reduction to cost management, reducing the efficiency and improving the competitiveness of the enterprise market. Then, using the related factors synthetic calculation method to calculate the results and implement the effect of lean cost management. This paper puts forward the reference and Enlightenment of the lean cost management of the X Steel Corp to the same industry. Through the literature reading and case study, this paper carries out the full value chain analysis of the X Steel Corp to promote the modern management model of.X, and combines the lean management and the cost management together effectively to make the management of the enterprise step into a greater step. On the basis of customer demand, we take the value added of customers as the guidance, understand the market situation, follow the market pace, formulate reasonable design plans according to customer needs and market changes, avoid unnecessary waste. Lean cost management makes every relevant department participate, combine the financial department with the business department effectively, and realize the full value chain. Management. Real-time monitoring of cost progress and dynamic understanding of cost control.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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