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论文编号：	11327
作者编号：	2320170468
上传时间：	2019/12/12 10:51:30
中文题目：	Q军工企业项目成本的精益管理研究
英文题目：	Research on Optimal Management of Project Cost of Q Military Enterprise
指导老师：	边泓
中文关键字：	军工企业；成本管理；精益管理
英文关键字：	Military Enterprises; Cost Management; Lean Management
中文摘要：	近年来中央党委逐渐加快推进军民融合改革的落地发展，传统军工企业即将面临的民营对市场的强大冲击，为了应对市场变化故需要军工企业增加自身业务管理水平应对市场不断加剧的竞争态势。 本文希望通过对军工企业Q公司的分析研究，发现其目前在成本管控上存在的问题，进一步对业务流程深入分析提出精益管理下业务流程的改进方案，进而对军工行业面临同样问题的其他企业起到一定的参考。 首先，本文对成本管理、精益管理的理论进行简要介绍，同时阐述了精益研发、精益采购、精益生产环节的成本管理内容。 随后，本文开始对Q公司展开分析，通过财务数据分析和A项目案例分析指出公司目前面临成本管控方面的问题，研发设计标准化程度不足、采购价格和数量管控不力、生产排产不合理且调整过于频繁等。对这些问题产生的原因进行深入分析，各业务流程在成本管理的计划、执行、监督反馈上管控不力。 进而，本文针对Q公司业务流程存在成本管理的相关问题结合精益管理的思想保证准时资源少投入的前提下创造出最多的价值，设计了优化流程方案。从研发设计阶段进行标准化管理、采购阶段完善供应商和物料分类、优化生产计划排布方式加强对成本的计划管理。从采购对不同物料采购分类采购方式的调整加强采购成本管控、改变生产线物料流转方式和完善生产现场管理来加强对成本的实施管理。从对业务流程的优化以及完善绩效考核制度，加强对成本的监督反馈管理。同时以A项目为例说明优化方案可以产生的经济效益。 最后，本文提出了针对Q公司精益管理研究的结论和展望，未来军工企业业务发展将迎来更大发展，而精益管理成为其发展的基础保障措施。
英文摘要：	In recent years, the central party committee has gradually accelerated the development of the military-civilian integration reform. Traditional military enterprises are about to face a strong impact on the market. In order to cope with market changes, military enterprises need to increase their own business management level to cope with the increasing competition situation of the market. This paper hopes to find out the problems in cost control through the analysis and research of the Q company of the military industrial enterprises, and further analyze the business process to propose the improvement plan of the business process under lean management. Then to the military industry faced with the same problems of other enterprises have a certain reference. Firstly, this paper briefly introduces the theory of cost management and lean management, and expounds the cost management content of lean research and development, lean procurement and lean production. Subsequently, this article began to analyze the Q company, through financial data analysis and A project case analysis pointed out that the company is currently faced with cost control problems, insufficient degree of standardization of R&D design, poor control of procurement prices and quantities, unreasonable production and scheduling and too frequent adjustments. An in-depth analysis of the causes of these problems, the business processes in cost management planning, implementation, oversight feedback control. Furthermore, the paper designs an optimal flow scheme based on the cost management of the business process of Q company and the idea of lean management to ensure that the timely resources are less invested. From the stage of research and development design, standardization management, procurement stage to improve the classification of suppliers and materials, and optimize the production plan layout to strengthen the planning management of costs. We will strengthen the cost management by adjusting the purchasing methods of different materials procurement categories, changing the material flow mode of production line and improving the management of production site. From the optimization of business processes and improve the performance evaluation system, strengthen the cost of monitoring feedback management. At the same time, a project A is taken as an example to illustrate the economic benefits that can be generated by the optimization plan. Finally, this paper puts forward the conclusion and prospect of the research on the lean management of Q company. In the future, the business development of military enterprises will usher in greater development, and lean management will become the basic safeguard measure for its development.
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