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论文编号：	12313
作者编号：	2120183064
上传时间：	2021/3/4 23:32:22
中文题目：	A公司精益成本管理研究
英文题目：	Research on Lean Cost Management of A Company
指导老师：	王志红
中文关键字：	精益成本管理；减少浪费；成本管理
英文关键字：	Lean Cost Management; Waste Reduction; Cost Management
中文摘要：	随着我国经济社会不断发展，跨国企业进入中国市场，对国内的制造业，特别是中小型民营制造企业产生了很大的压力，生存环境被挤压，盈利环境变差，经营成本提升，许多企业无法适应大环境的变化，最终宣告破产。以往的经验告诉我们，国内制造企业要想参与市场竞争，就必须重视成本管理，积极学习和实践先进的成本管理理念，致力于降低生产成本，提高成本管理效率，这样才能在激烈的市场竞争当中维持住市场地位，谋求更多的市场份额。 本文在对成本管理和精益成本管理的理论分别进行了论述的基础上，首先对A公司的基本情况和现有的成本管理体系进行了介绍，接下来对该公司现有成本 管理体系当中存在的问题进行了有指向性的分析，其次，针对现存的问题，应用精益成本管理思想，重新构建了A公司的成本管理模式，并对预计产生的效果进行了展望，最后对论文全文进行了整理，归纳主要研究成果，提出研究过程中存在的不足，并对该领域的后续发展做出展望。 精益成本管理思想主要面向的是企业的成本管理业务，但是不只有企业的某个部门需要参与，而是需要企业的各个部门的每位员工都积极参与其中，需要员工们的大力支持，需要关注到企业经营的方方面面，这样才能引领企业真正的走向精益成本管理的道路，并在实践中总结经验，吸取教训弥补不足，持续的进行制度的改善、措施的创新，达到推动企业发展的目的，最终让精益成本管理思想发挥出实际的效果，帮助企业实现自身的战略目标。本文选定中小型制造企业A公司作为研究对象进行案例分析，并设计出相适配的精益成本管理体系，为A公司开始精益成本管理提供了理论指导，同时也可以对其他类似的中小型企业提供借鉴。
英文摘要：	With the development of Chinese economy and society, the fact that many multinational companies enter into the Chinese market has put a lot of pressure on domestic manufacturing, especially small and medium-sized private manufacturing companies. The living environment has been squeezed, the profit environment has deteriorated, and operating costs have increased. The company could not adapt to the changes in the general environment and eventually declared bankruptcy. Past experience tells us that companies must put their mind on cost management if they want to be survived in this serious market competition, they also need to learn and practice advanced cost management concepts actively, and strive to reduce production costs and improve cost management efficiency, so that they can compete in the fierce market competition. Maintain market position and seek more market share. According to the theories of cost management and lean cost management, this article first recommends the basic situation of A company and the cost management system.The problem was analyzed in a targeted manner. Secondly, in view of the existing problems, the use of lean cost management ideas was used to redesign the cost management model for Company A, and the expected effects were prospected. Finally, summarizing all, including the main research conclusions. And then proposing the deficiencies in this research process, and looking into the future of the coming development of the field. The idea of lean cost management is mainly for the cost management business of the enterprise, but not only a certain department of the enterprise needs to participate, but every employee of each department of the enterprise needs to actively participate in it. It requires the strong support of employees and attention In all aspects of business operations, this can lead the company to truly lean cost management, sum up experience in practice, make up for deficiencies through learning lessons, make the improvement of the system and measures lasting, and achieve the purpose of promoting enterprise development. Let the lean cost management thinking give full play to actual effects and help enterprises achieve their own strategic goals. This paper selects small and medium-sized manufacturing company A as the research object for case analysis, and designs a suitable lean cost management system, which gives theoretical guidance to campany A to start lean cost management, and can also give references to other similar small and medium-sized enterprises .
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