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论文编号：	12326
作者编号：	2120183082
上传时间：	2021/3/6 11:23:48
中文题目：	Y保险公司营业费用精益管理研究
英文题目：	Research on Lean Management of Y Insurance Company Operating Expenses
指导老师：	刘志远
中文关键字：	费用管理；精益管理；财险公司；精益管理工具
英文关键字：	Cost Management, Lean Management, Property Insurance Company, Lean Management Tools.
中文摘要：	目前中国企业发展进入现代化阶段，会计的职能越来越侧重于“管理”，而对管理会计的重视程度也越来越得到凸显。营业费用管理作为财务成本管理工作中不可或缺的一个组成部分，也越来越受到企业管理者的青睐和重视。营业费用管理在实践过程中，作为财产保险企业在财务管理中的重要工具之一，加强营业费用的精益管理财产保险公司进行战略管理、内部风险和提高核心竞争力的重要途径。 本文在讨论营业费用精益管理模式的同时引入了Y保险公司作为案例，对Y公司的基本经营情况和营业费用精益管理模式进行介绍后，直观具体地阐述了精益管理思想在费用管理方面的具体应用。随后，揭示了Y公司实行营业费用精益管理过程中暴露的一些问题并分析原因，如营业费用预算编制不合理，营业费用控制缺乏标准，营业费用管理效果评价指标不合理等问题。针对这些问题，提出了优化方案，Y公司具备改进措施需要的基本条件，最后，根据优化建议实施的预期效果进行评价。 通过上述研究，我们可以得到以下结论：一是要对加强管理后可以提高经营效益的费用部分实现精益管理；二是在营业费用控制执行的流程中使用精益管理工具，如科学统一的制度标准等会节省企业的资源，减少不必要的成本支出；三是营业费用精益管理应落实到产品质量和服务水平上进行管理效果的评价，着重为企业做出有利的长远的战略决策提供支持，切实地削减成本、提升公司运营效率和盈利水平。
英文摘要：	At present, the deep progress of Chinese companies has entered the modernization stage, the duty and obligation of accounting is increasingly place particular emphasis on "management". And the significant role of management accounting is becoming more prominent. As an indispensable section of financial cost management, operating expense management has been favored and valued by enterprise managers. In practice, as an important tool in financial management of property insurance enterprises, strengthening lean management of operating expenses is a significant means for property insurance enterprises on strategic management. While discussing the lean management mode of operating expenses, this paper introduces Y Insurance Company as a case. After introducing the basic operation situation and lean management mode of operating expenses, this article expounds the concrete practice of lean management idea in terms of expenses management. Afterwards, it reveals a few troubles exposed in the course of operating lean cost management in Y Company.To solve these problems, I put forward optimization advices and conducted feasibility analysis. Company Y has the basic conditions for improvement measures. Finally, I made a comparative analysis of the costs according to the implementation effect of the optimization suggestions. Through the above research, we can draw the following conclusions: Firstly, we should achieve lean management on the cost part that can improve the operation efficiency after strengthening management; Secondly, the scientific and unified system standards in the process of cost control implementation will save the resources and reduce unnecessary costs; Thirdly, lean cost management should be implemented in the product quality and service level to evaluate the effect, focusing on providing support for enterprises to make favorable long-term strategic decisions, and play a role in reducing cost, increasing efficiency and improving the profitability of enterprises.
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