本文關鍵詞：低谷中機械制造業(yè)的精益化成本管理　出處：《華中科技大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 成本管理 精益理念 精益化成本管理 產(chǎn)供銷精益化

【摘要】：隨著市場經(jīng)濟改革的進一步深化，現(xiàn)代企業(yè)的目標不再是利益最大化，而是價值最大化。企業(yè)的競爭形式也正在發(fā)生深刻變化，特別是由以前直接爭奪客戶的競爭轉向為客戶創(chuàng)造價值的競爭這一點尤為具有革命性。 這種提升自我價值，為客戶創(chuàng)造價值的變革思路與精益思想不謀而合。所以企業(yè)，特別是處于低谷期的企業(yè)，，可以采用精益思維，提升自我價值，加強企業(yè)競爭能力，打造企業(yè)核心競爭力，讓企業(yè)走在時代前沿。本文首先根據(jù)國內外相關研究成果闡明精益思想的理念——持續(xù)改善、精益求精、消滅浪費、實現(xiàn)最大產(chǎn)出投入比和其核心思想為顧客創(chuàng)造價值。再結合W公司的管理現(xiàn)狀，說明實施精益化成本管理的意義——促進企業(yè)的綜合管理水平提升，有效提高企業(yè)競爭力，確保實現(xiàn)目標利潤。為了達到目標，分別對W公司產(chǎn)、供、銷三個方面進行研究，分析了精益思想在這三個方面可以發(fā)揮的作用，分別體現(xiàn)在銷售物流、生產(chǎn)方式、產(chǎn)品研發(fā)、供應鏈管理四個層面上，并給出了具體的精益化成本管理實施辦法，依次是銷售預測、小批量多樣化生產(chǎn)方式、產(chǎn)品變型研發(fā)、供方評價和合格供方管理。明確以精益思想作為中心，產(chǎn)供銷各方面精益化后，W公司的內部管理會逐漸地跟上時代步伐，產(chǎn)品競爭力也會隨之提高，定會從低谷中走出來。最后，對W公司的精益化成本管理進行評價，總結精益化成本管理在W公司的實施經(jīng)驗和成果，為與W公司有著相同困擾的，低谷中的機械制造業(yè)精益化成本管理提供有效方法。
[Abstract]:With the further deepening of the reform of market economy, the goal of modern enterprises is not to maximize profits, but to maximize value, and the competition form of enterprises is also undergoing profound changes. Especially from the direct competition for customers to the competition to create value for customers, this is particularly revolutionary. This idea of improving self-value and creating value for customers coincides with lean thinking. Therefore, enterprises, especially those in the low period, can adopt lean thinking to enhance their self-value. Strengthen the competitiveness of enterprises, create the core competitiveness of enterprises, let enterprises walk in the forefront of the times. Firstly, according to the relevant research results at home and abroad to clarify the concept of lean thinking-continuous improvement, excellence, waste eradication. The realization of the maximum output input ratio and its core ideas to create value for customers. Then combined with the current management situation of W company, the significance of implementing lean cost management-to promote the level of integrated management of enterprises to improve. Effectively improve the competitiveness of enterprises to ensure the realization of the target profit. In order to achieve the goal, respectively to W company production, supply, marketing three aspects of research, analysis of lean thinking in these three aspects can play a role. Respectively reflected in the sales logistics, production mode, product development, supply chain management four levels, and the specific implementation of lean cost management methods, in turn is sales forecasting, small batch diversification of production methods. Product variant R & D, supplier evaluation and qualified supplier management. Clear lean thinking as the center, production, supply and marketing of all aspects of lean after the internal management of the company will gradually keep up with the pace of the times. The competitiveness of products will also be improved, and will come out from the trough. Finally, we evaluate the lean cost management of W Company, and summarize the experience and results of the implementation of lean cost management in W Company. It provides an effective method for lean cost management of machinery manufacturing industry which has the same troubles as W Company.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.4;F273

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