【摘要】： 當(dāng)前中國飼料行業(yè)面臨一次新的洗牌,飼料企業(yè)如何能在競爭中生存并保持持續(xù)發(fā)展的活力呢?企業(yè)獲取競爭優(yōu)勢的三個基本定位戰(zhàn)略有三種:低成本戰(zhàn)略、差異化戰(zhàn)略和專一經(jīng)營。飼料行業(yè)具有進(jìn)入門檻過低,產(chǎn)品同質(zhì)化程度高以及行業(yè)利潤率低等特點,這些特點決定了飼料企業(yè)應(yīng)該選擇低成本的競爭戰(zhàn)略。精益思想作為現(xiàn)代制造業(yè)的先進(jìn)思想,是企業(yè)實現(xiàn)低成本戰(zhàn)略的重要思想之一。 精益思想在企業(yè)成本管理中的應(yīng)用,也稱“精益成本管理”。精益成本管理是在逆向思維指導(dǎo)下,把為顧客創(chuàng)造價值作為宗旨,在成本企畫、成本控制和成本改善三大支柱的支撐下對產(chǎn)品整個生命周期進(jìn)行全面的成本管理。 本文從精益成本管理研究的基礎(chǔ)理論出發(fā),引出精益成本管理的一般性理論;通過對精益成本管理優(yōu)缺點分析,結(jié)合飼料加工企業(yè)成本管理特點“取其精華去其糟粕”總結(jié)出適合飼料加工企業(yè)的精益成本管理。 在對理論分析以及行業(yè)成本管理再認(rèn)識后,以荊州東方希望動物營養(yǎng)有限公司(以下簡稱:“荊州希望”)的精益成本管理推行為例,在分析該公司實施精益成本管理所采取的具體措施的基礎(chǔ)上,對實施效果進(jìn)行討論。從實施后取得的成功經(jīng)驗以及實施過程中遇到的問題,提出飼料加工企業(yè)精益成本管理應(yīng)用的建議。
[Abstract]:At present, China's feed industry is facing a new shuffle. How can feed enterprises survive and maintain the vitality of sustainable development in the competition? There are three basic positioning strategies for enterprises to obtain competitive advantage: low-cost strategy, differentiation strategy and exclusive management. Feed industry has the characteristics of low entry threshold, high degree of homogenization of products and low profit margin of the industry, which determines that feed enterprises should choose low-cost competitive strategy. Lean thought, as the advanced thought of modern manufacturing industry, is one of the important ideas for enterprises to realize low-cost strategy. The application of lean thought in enterprise cost management is also called lean cost management. Lean cost management is a comprehensive cost management for the whole life cycle of the product under the guidance of reverse thinking, taking creating value for customers as the purpose, and carrying out comprehensive cost management under the support of three pillars: cost planning, cost control and cost improvement. Based on the basic theory of lean cost management, this paper leads to the general theory of lean cost management. Based on the analysis of the advantages and disadvantages of lean cost management and the characteristics of cost management in feed processing enterprises, the lean cost management suitable for feed processing enterprises is summarized. After the theoretical analysis and the re-understanding of industry cost management, this paper takes the lean cost management of Jingzhou Oriental Hope Animal Nutrition Co., Ltd. (hereinafter referred to as "Jingzhou Hope") as an example. Based on the analysis of the specific measures taken by the company to implement lean cost management, the implementation effect is discussed. Based on the successful experience and problems encountered in the implementation process, some suggestions on the application of lean cost management in feed processing enterprises are put forward.
【學(xué)位授予單位】：四川農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F324.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 胡歡;精益成本管理在電子產(chǎn)業(yè)的應(yīng)用探究[D];江西財經(jīng)大學(xué);2010年

2 孫小雅;煤電企業(yè)精益成本管理研究[D];華北電力大學(xué)（河北）;2009年

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本文編號：2496020