精益成本管理在F煤矿的运用研究

发布时间：2018-07-06 17:51

本文选题：精益成本管理 + 价值链　；参考：《华东交通大学》2017年硕士论文

【摘要】：煤炭企业是采掘业构成中的重要组成部分,对国民经济的发展有着重要意义。随着经济周期下行,煤炭企业面对产能过剩的压力,煤炭行业运用的成本管理方法已经不适应市场的变化,急需全新的成本管理模式来替代传统成本管理。最大限度地降低成本成本煤炭企业挖潜增效的有效途径,以适应随时代发展变化的竞争需要。本文在对精益成本管理理论研究基础之上,探讨了精益成本管理的有关内容,并将其应用到F公司当中以解决挖潜效能的问题。首先,本文讨论了精益管理、成本管理、战略管理、价值链管理和作业管理理论对精益成本管理的指导作用,对精益成本管理的有关内容进行了详细概述,论证了其必要性。其次,本文研究F煤矿成本管理现状及存在的问题,一方面,F煤矿生产现场管理不完善、机器设备故障率较高、考核制度不健全等使得生产成本居高不下;另一方面,F煤矿对于采购、生产、物流等价值链中的各个作业成本认识不足,没有制定相应的改善措施来进行成本管控。再次,对其存在问题的原因进行了剖析。分析表明该公司经营环境受经济下行影响,成本管理观念淡薄,成本管理方法粗放,成本管理内容缺失,成本责任划分不清。最后,将对精益成本管理的主要内容应用到F煤矿当中,设计了在F煤矿实施精益成本管理的总体思路,并详细阐述了从采购、生产和物流三个方面对成本进行精益成本管理的具体措施。另外,为保障精益成本管理在F煤矿成功实施,文章提出培育精益思想文化、加强安全绿色生产与安全培训、整合信息支持系统等建议。
[Abstract]:Coal enterprise is an important component of mining industry, which is of great significance to the development of national economy. With the decline of economic cycle, coal enterprises face the pressure of overcapacity, the cost management methods used in coal industry have not adapted to the changes of the market, so it is urgent to replace the traditional cost management with a new cost management model. The effective way to reduce the cost of coal enterprises is to meet the needs of competition with the development of the times. Based on the research of lean cost management theory, this paper discusses the relevant contents of lean cost management, and applies it to F Company to solve the problem of tapping potential efficiency. Firstly, this paper discusses the guiding role of Lean Management, cost Management, Strategic Management, value chain Management and Activity-Based Management in Lean cost Management, summarizes the relevant contents of Lean cost Management in detail, and demonstrates its necessity. Secondly, this paper studies the current situation and existing problems of cost management in F coal mine. On the one hand, the production cost of F coal mine is not perfect, the failure rate of machinery and equipment is high, the examination system is not perfect, and so on. On the other hand, the coal mine has insufficient understanding of the cost of activities in the value chain, such as purchase, production, logistics and so on, and has not formulated corresponding improvement measures to carry out cost control. Thirdly, the causes of the problems are analyzed. The analysis shows that the operating environment of the company is affected by the economic decline, the concept of cost management is weak, the method of cost management is extensive, the content of cost management is missing, and the division of cost responsibility is not clear. Finally, the main contents of lean cost management are applied to F coal mine, and the overall idea of implementing lean cost management in F coal mine is designed. Production and logistics three aspects of the cost of lean cost management measures. In addition, in order to ensure the successful implementation of lean cost management in F coal mine, the paper puts forward some suggestions, such as cultivating lean ideology and culture, strengthening safety green production and safety training, integrating information support system and so on.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.72

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