精益生产方式下的成本管理研究

发布时间：2018-01-04 01:32

本文关键词：精益生产方式下的成本管理研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：现代企业的经营管理中，财务管理所占地位越来越重要，尤其是在面对激烈的市场价格竞争时高效的成本管理就显得特别重要了提高企业的成本管理水平能够有效降低企业产品成本合理控制企业经营成本，显著提高企业的竞争力，因而在企业的经营管理中占有关键地位因而建立完善的成本管理体制，应用先进的成本管理技术是企业发展过程中的重要工作然而我国的相当多的制造企业囿于传统的财务成本管理思想，对于成本管理中的技术管理重视不足，轻视生产环节之前环节对成本的预测和控制，常常造成目标成本难以达到，产品成本及价格高企，产品竞争力被削弱因此我国制造企业亟须加强成本管理，提高企业成本管理水平，在当前相当部分的制造企业已经实施精益生产方式的大背景下，构建与精益生产方式相适应的成本管理体系是学术界也是企业管理层的当务之急本文首先介绍了精益生产方式产生的背景及过程，简要介绍了精益生产方式的内容与精益生产方式相关的成本管理理论然后在此理论基础上构建精益生产方式下的成本管理模式，它以成本企画对研发设计阶段进行管理，并概述了目标成本规划法，尤其是对作业成本法进行了详细的分析接着，通过A公司的实施分析了该模式的实际运用，并对A公司的实际应用情况进行了讨论；最后，提出了A公司的成本管理在实际中存在的不足及改进建议通过本文的研究，可以为我国实施精益生产的制造企业的成本管理的改进提供一些参考价值，，为其提供一套可供选择的成本管理模式，因此具有一定的实际意义
[Abstract]:The modern enterprise management, financial management is more and more important, especially it is particularly important to improve the level of enterprise cost management can effectively reduce the product cost and reasonable control the cost of doing business in the face of fierce competition in the market price of cost management efficiency, improve the competitiveness of enterprises, which occupy a key position in the the management of the enterprise and establish a complete cost management system, cost management and the application of advanced technology is an important work in the process of enterprise development
However, a considerable number of manufacturing enterprises in China due to the traditional cost management idea, management technology for cost management of the lack of attention, before the production link contempt for the prediction and control of cost, often resulting in difficult to reach the target cost, and the cost of product prices, product competitiveness is weakened so our manufacturing enterprises need to strengthen cost management, improve the level of enterprise cost management has been implemented, the background of lean production in a considerable part of the manufacturing enterprises, adapt to construction and lean production cost management system is a pressing matter of the moment in academic community is the management of the enterprise
This paper first introduces the background and process of lean production mode, briefly introduces the content of lean production and lean production related cost management theory and on the basis of the theory of lean production mode of the cost management, cost planning for the development of it in the stage of design management, and provides an overview of target costing in particular, the activity-based costing method is analyzed in detail and then, through the implementation of A's analysis of the actual use of the model, and the A company's actual application are discussed; finally, put forward the problems in the cost management of A company in practice and suggestions through the research of this paper, some reference in improving cost management for Chinese manufacturing enterprises to implement lean production, provide a set of alternative cost management mode for it, so it has a The practical significance of the decision

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.72

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