精益管理会计在豪特耐公司的应用研究
发布时间：2018-08-06 16:43
【摘要】：现代企业实施精益生产管理,核心思想是减少各种形式的浪费,追求企业价值的最大化。在实施精益生产的很多制造业中,传统的会计和财务控制系统、成本核算方式不再适用精益生产,本文从国内外精益管理会计研究中先进的做法出发,并结合精益生产管理会计的实际应用,遵循豪特耐公司精益生产管理自身的特点,并对其中存在的一些问题进行研究探讨,重新整理了豪特耐公司现行精益生产管理会计实施与应用框架,得出可行的解决方案。精益管理会计强调的是如何创造价值和摒弃浪费。它避免了传统成本核算中复杂的成本分摊,它不再需要进行间接费用分配以及差异报告的分析。精益管理会计明确了实行精益生产的企业需要根据企业的价值流来进行成本核算,所有成本都是由价值流得出的,且都隶属于价值流中。本文研究了豪特耐公司原有的标准成本核算法,发现标准成本核算法的不足之处是不能满足精益管理的要求,从而提出了价值流成本核算法。价值流成本核算法是基于价值管理的理论基础,开展价值流成本核算时,首先要绘制精益状况下的价值流图,通过价值流图确定分类统计表,然后利用分类统计表进行成本分析,找出价值流中的问题,最后对价值流中的问题加以改进,从而使得价值流程更优化,为公司的管理层提供战略和决策的依据。本文采用模拟演绎和实际应用相结合,实地验证法、定量分析法进行研究,做到理论研究与实践论证相结合。模拟演绎法:使用不同的成本核算方式,对公司的项目成本进行核算,通过项目前期的成本预算,项目后期的成本决算,分析了适合精益管理模式下的会计核算方式。实地验证法:亲自深入到车间生产线,对生产工艺路线详细的学习和研究,了解系统数据来源的基本原理,分析了基础数据薄弱点,对精益管理会计的核算方式进行修订。本研究在运用精益管理会计基本理论和方法的基础上,将豪特耐公司精益管理会计实施与应用现状进行全面分析:(1)对标准成本核算法进行分析;(2)精益生产管理下成本核算法进行分析;(3)对不同核算方法的差异进行比较;(4)得出适用于豪特耐公司的精益管理会计模式。再通过查阅相关文件和档案,访谈和观察,设计数据资料、论证与研究,最后得出解决方案和未来的发展方向,并且在可能的范围内予以实践或论证其可行性。本文还对于精益管理会计在企业的项目中实施与应用的不足之处做了详尽的分析,发现现代企业实施精益管理会计的困难,并对此提出了解决方案。对于实施精益管理的企业要通过细化价值流程图,识别出价值流中存在的浪费环节,对企业中的价值流持续的改进和不断的完善优化,才能为企业实施精益生产管理寻找到一条最有效的途径。
[Abstract]:The core idea of implementing lean production management in modern enterprises is to reduce all kinds of waste and pursue the maximization of enterprise value. In many manufacturing industries where lean production is implemented, traditional accounting and financial control systems and cost accounting methods are no longer applicable to lean production. Combined with the practical application of lean production management accounting, the author followed the characteristics of Lean production Management of Hautney Company, and discussed some problems existing in it. This paper rearranges the current implementation and application framework of Lean production Management Accounting, and obtains feasible solutions. Lean management accounting emphasizes how to create value and abandon waste. It avoids the complicated cost allocation in traditional cost accounting, and it no longer needs the analysis of indirect cost allocation and variance report. Lean management accounting makes it clear that enterprises that implement lean production need to carry out cost accounting according to the value flow of the enterprise. All the costs are derived from the value flow and belong to the value stream. This paper studies the original standard cost accounting method of Hautney Company. It is found that the deficiency of the standard cost accounting method is that it can not meet the requirements of lean management, so the value flow cost accounting method is put forward. The value flow cost accounting method is based on the theory foundation of value management. When carrying out value flow cost accounting, the value flow chart under lean condition should be drawn first, and the classified statistical table should be determined by value flow graph. Then the cost analysis is carried out by using the classified statistical tables to find out the problems in the value flow and finally to improve the value flow so as to optimize the value process and provide the basis for the strategy and decision making for the management of the company. In this paper, the combination of simulation deduction and practical application, field verification method and quantitative analysis method are used to achieve the combination of theoretical research and practical demonstration. Simulation deductive method: using different cost accounting methods to calculate the project cost of the company, through the cost budget of the early stage of the project and the final cost of the later stage of the project, the paper analyzes the accounting method suitable for the lean management mode. Field verification method: go deep into the workshop production line, study and study the production process route in detail, understand the basic principle of the system data source, analyze the weakness of the basic data, and revise the accounting method of lean management accounting. Based on the basic theories and methods of lean management accounting, The actualization and application of Lean Management Accounting in Haotenai Company are analyzed comprehensively: (1) the standard cost accounting method is analyzed; (2) the cost accounting method under lean production management is analyzed; (3) the differences between different accounting methods are compared. (4) Lean management accounting model applicable to Hautney Company. Through consulting relevant documents and archives, interviewing and observing, designing data, demonstrating and studying, finally, the solution and the future development direction are obtained, and the feasibility is demonstrated or practiced to the extent possible. This paper also makes a detailed analysis of the deficiencies of lean management accounting in the implementation and application of enterprise projects, finds out the difficulties of implementing lean management accounting in modern enterprises, and puts forward a solution to this problem. For the enterprises implementing lean management, the waste links in the value flow should be identified by refining the value flow chart, and the value flow in the enterprise should be continuously improved and optimized. To find a most effective way for enterprises to implement lean production management.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
，
本文编号：2168335
[Abstract]:The core idea of implementing lean production management in modern enterprises is to reduce all kinds of waste and pursue the maximization of enterprise value. In many manufacturing industries where lean production is implemented, traditional accounting and financial control systems and cost accounting methods are no longer applicable to lean production. Combined with the practical application of lean production management accounting, the author followed the characteristics of Lean production Management of Hautney Company, and discussed some problems existing in it. This paper rearranges the current implementation and application framework of Lean production Management Accounting, and obtains feasible solutions. Lean management accounting emphasizes how to create value and abandon waste. It avoids the complicated cost allocation in traditional cost accounting, and it no longer needs the analysis of indirect cost allocation and variance report. Lean management accounting makes it clear that enterprises that implement lean production need to carry out cost accounting according to the value flow of the enterprise. All the costs are derived from the value flow and belong to the value stream. This paper studies the original standard cost accounting method of Hautney Company. It is found that the deficiency of the standard cost accounting method is that it can not meet the requirements of lean management, so the value flow cost accounting method is put forward. The value flow cost accounting method is based on the theory foundation of value management. When carrying out value flow cost accounting, the value flow chart under lean condition should be drawn first, and the classified statistical table should be determined by value flow graph. Then the cost analysis is carried out by using the classified statistical tables to find out the problems in the value flow and finally to improve the value flow so as to optimize the value process and provide the basis for the strategy and decision making for the management of the company. In this paper, the combination of simulation deduction and practical application, field verification method and quantitative analysis method are used to achieve the combination of theoretical research and practical demonstration. Simulation deductive method: using different cost accounting methods to calculate the project cost of the company, through the cost budget of the early stage of the project and the final cost of the later stage of the project, the paper analyzes the accounting method suitable for the lean management mode. Field verification method: go deep into the workshop production line, study and study the production process route in detail, understand the basic principle of the system data source, analyze the weakness of the basic data, and revise the accounting method of lean management accounting. Based on the basic theories and methods of lean management accounting, The actualization and application of Lean Management Accounting in Haotenai Company are analyzed comprehensively: (1) the standard cost accounting method is analyzed; (2) the cost accounting method under lean production management is analyzed; (3) the differences between different accounting methods are compared. (4) Lean management accounting model applicable to Hautney Company. Through consulting relevant documents and archives, interviewing and observing, designing data, demonstrating and studying, finally, the solution and the future development direction are obtained, and the feasibility is demonstrated or practiced to the extent possible. This paper also makes a detailed analysis of the deficiencies of lean management accounting in the implementation and application of enterprise projects, finds out the difficulties of implementing lean management accounting in modern enterprises, and puts forward a solution to this problem. For the enterprises implementing lean management, the waste links in the value flow should be identified by refining the value flow chart, and the value flow in the enterprise should be continuously improved and optimized. To find a most effective way for enterprises to implement lean production management.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
，
本文编号：2168335
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