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论文编号：	10731
作者编号：	2120163008
上传时间：	2018/12/9 17:13:26
中文题目：	J烟草商业物流企业费用定额精益管理研究
英文题目：	Study On Lean Management of J Tobacco Commercial Logistics Enterprise Cost Quota
指导老师：	刘志远
中文关键字：	烟草物流；精益管理；费用定额标准
英文关键字：	tobacco logistics；lean management；cost quotastandards
中文摘要：	烟草企业的现代化物流建设需要不断提高物流效率，扩大了费用定额管理制度对控制物流成本的应用范围。在企业内部实施这一制度，有利于提高原材料利用率，制定合理的劳动规范,提高员工的积极性,为企业创造更大的经济效益。因此，制定科学合理的费用定额标准，对烟草商业物流的发展具有重要意义。 本文首先对J烟草商业物流公司在费用定额管理标准方面进行现状调查及问题分析：发现现有的费用定额标准存在一些问题，比较突出的是，很多标准的制定依据不充分，方法不科学。惯用的方法是以历史数据为标准，但以往工作中，并没有将费用压缩到合理范围，存在浪费现象。或者简单按照上级指示制定的标准，实际工作中很难达到，因此部分原有的费用定额标准不能起到管理控制的作用，需要重新修订费用定额标准。 通过精益管理方法，确定费用定额标准是基本研究思路，运用实证研究、定量分析以及实验法等研究方法针对费用定费用额管理标准的制定存在诸多问题，选择配送、分拣、管理环节的关键费用,开展精益管理活动,科学规范配额管理标准的制定,以期达到降低成本,提高效率的目的。 研究具体根据J烟草物流公司现状分析，基于精益课题研究及QC小组活动为主要方法开展，实施步骤如下： 首先全面梳理关键业务流程。针对每个环节产生费用占比高的科目进行分析，查找浪费点和可改善点。 然后优化价值流程，实施精益改善。针对查找出的关键点制定优化对策，运用精益工具，计算出科学合理的定量或者流程标准。 最后持续改进，不断完善。将优化后的定额标准及流程写入管理程序，以此为标准制定预算等工作标准。 论文将精益管理应用于费用定额标准的制定，希望给与相关企业一点启发，借鉴作用。
英文摘要：	The further improvement of logistics efficiency and cost in the modern logistics construction of tobacco enterprises also promotes the application of quota management system in the process of logistics cost control. The implementation of positive and the enthusiasm of workers through reasonable organization of labor, thus improving the economic benefits of enterprises. Therefore, studying the application of quota management in tobacco enterprise logistics cost control has very positive practical significance.as a special stage of development of the tobacco industry in the development process, the external environment and conditions improve, the industry is facing severe situation. the logistics front of tobacco industry continuously improves service support ability, accelerates innovation, improves resource allocation efficiency and management ability, as well as service quality, and provides an important guarantee for production and operation, and strengthens channel control. The following are the concrete points. For tobacco logistics industry present situation and problem analysis of quota management standards: although the quota management of tobacco enterprise's logistics operation has the very big supporting role, but its implementation process is very complicated, for all levels of staff from top to bottom of executive force also have very strict requirements, in particular, will have the following questions: first is the data it is difficult to; Second, data is hard to be complete. The last difficulty is that the data is hard to change. The following are the concrete points. First, the role of service guarantee is more significant. According to the overall development trend, the industry logistics will maintain a stable development trend, as well as a stable growth rate, to promote the cigarette packaging box recycling development. According to the cigarette production and marketing situation, industrial enterprises take various measures to improve the raw materials and storage management system, and adopt centralized management mode to constantly improve the business management mode. Its mode of dispatching is mainly "small batch, multi-frequency", while commercial enterprises on the basis of ensuring the storage safety, carry on to it. Accurate sorting ensures the normal turnover of stock, improves the logistics system and improves the efficiency of logistics operation By lean management method, to determine cost quota standards is the basic research ideas, research methods and process: for quota management standards exist many problems, the paper mainly J tobacco logistics co., LTD., for example, selection and distribution, warehousing, sorting, key link of management fees, research the method of using lean management science and specification standards for quota management, expecting to reduce costs efficiency purpose. Based on the analysis of the current situation of J tobacco logistics company, the main method is carried out based on lean research and QC group activities. The implementation steps are as follows: 1. Comprehensively sort out key business processes. Analyze the subjects with high expense ratio in each link, find waste points and improvement points. 2. Optimize the value process and implement lean improvement. Formulate optimization strategies for key points identified, use lean tools, and calculate scientific and reasonable quantitative or process standards. 3. Continuous improvement and continuous improvement. The optimized quota standard and process are written into the management procedure, which is used as the standard to set the budget and other working standards. This paper applies lean management to the formulation of expense quota standards, hoping to give relevant enterprises some inspiration and reference.
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