南车电机公司成本管理改进研究

发布时间：2018-04-26 18:07

本文选题：成本管理 + 精益管理　；参考：《湖南大学》2014年硕士论文

【摘要】：制造企业随着市场经济不断完善和全球经济一体化与信息化的迅猛发展，竞争日益激烈，迫切需要寻求一种包含精益管理思想适合自身发展战略的成本管理方法，以创造成本竞争优势。因此，近些年来，成本管理改进逐渐成为企业管理的核心和研究热点。南车电机公司面对良好的市场机遇和激烈的竞争环境，将建设精益企业实施成本管理改进，为企业获取成本领先优势纳入整体战略规划。该公司为了有效推动精益管理的实施，于2007年11月，启动成本管理改进工作。本文将对此进行研究探讨。本文研究对象是南车电机成本管理现状与改进工作，主要研究内容包括：成本管理、精益管理、风险管理等理论研究；公司成本管理现状和问题研究；成本管理改进方法研究；改进方案应用效果分析验证和总结。文章从成本管理理论研究入手,全面了解其发展演进和发展新趋势，以及国内外制造业应用作业成本管理的现状。运用作业成本管理、精益管理、风险管理、财务管理等理论，采用定性分析、定量分析、实证研究等方法，分析说明中国制造业和南车电机成本管理存在的管理观念和核算方法落后、系统性差、成本信息扭曲、决策相关性不强、激励制度不健全等问题及产生问题的原因。阐述南车电机实施作业成本管理的必要性和可行性，探讨南车电机基于精益管理思想的作业成本管理体系建设总体框架、实施路径、系统要件、信息化平台搭建等创新策略和方法。归纳总结和验证成本管理改进实施效果，对南车电机成本管理改进工作经验方法进行理性提高，帮助企业更加深入的认识和有效实施作业成本管理，持续完善管理方法，加快建设精益企业步伐。南车电机面向精益管理的作业成本管理系统建立与实施，遵循总体部署、分步实施原则，不断完善管理功能，成本管理改进成效得到全面体现。本文研究认为，作业成本管理是一种有先进管理思想的成本管理模式，尽管在我国的管理实践尚不普及，实施过程遇到一些困难和问题，但并不影响其应用前景。企业应顺应潮流，，克服困难，争取条件实施这一先进的成本管理模式。
[Abstract]:With the continuous improvement of the market economy and the rapid development of global economic integration and information, the competition of manufacturing enterprises is increasingly fierce. Therefore, it is urgent to seek a cost management method that includes lean management ideas suitable for their own development strategy. To create a cost competitive advantage. Therefore, in recent years, cost management improvement has gradually become the core and research focus of enterprise management. In the face of good market opportunity and fierce competition environment, Nanchang Electric Co., Ltd will carry out cost management improvement in the construction lean enterprise, and bring the cost leading advantage into the overall strategic planning for the enterprise. In order to effectively promote the implementation of lean management, the company launched cost management improvement in November 2007. This article will carry on the research to this. The research object of this paper is the current situation and improvement of the cost management of the South car motor. The main research contents include: the theory of cost management, lean management, risk management, the current situation and problems of the cost management of the company, the research of the improvement method of the cost management, and the research of the improvement method of the cost management. Analysis, verification and summary of the application effect of the improved scheme. Starting with the research of cost management theory, this paper comprehensively understands its evolution and new development trend, as well as the current situation of the application of ABC in the manufacturing industry at home and abroad. Using the theories of activity-based cost management, lean management, risk management and financial management, using qualitative analysis, quantitative analysis, empirical research and other methods, This paper analyzes and explains the problems and causes of the problems existing in the cost management of Chinese manufacturing industry and CSR such as backward management concept and accounting method, poor system, distorted cost information, weak relevance of decision making, imperfect incentive system, and so on. This paper expounds the necessity and feasibility of implementing Activity-Based cost Management (ABCM) of South car Motor, and probes into the overall frame, implementation path and system elements of Activity-Based cost Management system based on lean management. Information platform construction and other innovative strategies and methods. Summing up and validating the effect of cost management improvement, improving the working experience of cost management of south car motor rationally, helping enterprises to realize and implement Activity-Based cost Management more deeply and effectively, and to improve the management method continuously. We will speed up the pace of building lean enterprises. The system of Activity-Based cost Management (ABCM) oriented to lean management is established and implemented, followed the principle of overall deployment, step-by-step implementation, continuous improvement of management functions, and the effectiveness of cost management improvement has been fully reflected. This paper holds that ABC is a kind of cost management mode with advanced management ideas. Although the management practice in our country is not popularized and some difficulties and problems are encountered in the implementation process, it does not affect its application prospect. Enterprises should conform to the trend, overcome difficulties and strive for the conditions to implement this advanced cost management model.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

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