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论文编号：	14276
作者编号：	2320213888
上传时间：	2023/12/11 10:53:23
中文题目：	持续改善理论在D企业成本管理中的应用研究
英文题目：	Application of Continuous Improvement Theory in Enterprise D
指导老师：	边泓
中文关键字：	成本管理；持续改善理论；戴明循环
英文关键字：	Cost management; Continuous improvement theory; Deming cycle
中文摘要：	锂电池作为一种新兴的能量储存技术产品，在全球范围内不仅被广泛应用于移动通信、电动车辆等领域，也逐渐成为国际能源领域的热点。随着新能源汽车市场的迅速扩大，锂电池行业的发展面临着新的机遇和挑战，全球锂电池市场规模也在不断扩大。根据市场研究机构的数据显示，2023年全球锂电池市场的价值有望达到126亿美元。尤其是在中国、美国等发达国家的政策支持下，锂电池行业迎来高速发展的机遇。航天、智能制造等领域的科技创新不断加速，进一步推动了锂电池行业的进步。新的材料、工艺和制造技术的引入，使得锂电池的性能得到了显著提升，例如容量增加、循环寿命延长等。这些技术革新不仅提升了锂电池的市场竞争力，也为行业的可持续发展奠定了基础。此外，在全球化和信息技术进步的背景下，锂电池行业的供应链正在不断优化。通过加强供应链管理和物流运作，企业可以降低成本、提高效率，并确保产品的质量和安全。供应链优化不仅能够增强企业的竞争力，也推动了行业的整体发展。 持续改善理论是日本丰田提出并流行起来的一个管理理论方法，在企业管理中的应用较为广泛，特别是在成本管理中的应用，通过持续改善理论来实现企业降本增效的目标。本文以D企业作为研究的对象，运用戴明循环，又名PDCA循环方法，落实到计划、实施、检查、处理四个具体步骤来构建持续改善方案。在锂电池行业高速发展的市场环境下，通过国内外文献研究D企业应用持续管理理论和戴明循环（PDCA循环）方法进行成本管理的意义和方法并明确研究的思路。对D企业概况以及企业运用持续改善理论之前的成本管理现状进行介绍，目前成本管理中存在的主要问题，与此同时，将持续改善理论引入D企业，利用戴明循环（PDCA循环）方法结合案例研究企业成本管理的优化措施，最后，介绍应用持续改善理论进行成本管理的保障措施以及建议，希望为其他类似企业成本管理提供参考。
英文摘要：	As an emerging energy storage technology, lithium batteries are not only widely used in mobile communications, electric vehicles and other fields around the world, but also gradually become a hot spot in the international energy field. With the rapid expansion of the new energy vehicle market, the lithium battery industry is also facing new opportunities and challenges. With the rapid growth of the new energy vehicle market, the global lithium battery market is expanding. According to data from market research institutions, the global lithium battery market is expected to reach $12.6 billion in 2023. Especially with the policy support of developed countries such as China and the United States, the lithium battery industry has ushered in rapid development opportunities. Scientific and technological innovation in aerospace, intelligent manufacturing and other fields has continued to accelerate, further promoting the progress of the lithium battery industry. The introduction of new materials, processes and manufacturing technologies has significantly improved the performance of lithium batteries, such as increased capacity and extended cycle life. These innovations not only enhance the market competitiveness of lithium batteries, but also lay the foundation for the sustainable development of the industry. In the context of globalization and advances in information technology, the supply chain of the lithium battery industry is constantly being optimized. By strengthening supply chain management and logistics operations, companies can reduce costs, improve efficiency, and ensure the quality and safety of their products. Supply chain optimization can not only enhance the competitiveness of enterprises, but also promote the overall development of the industry. Continuous improvement theory is a management theory and method popular in Toyota, Japan. It is widely used in enterprise management activities, including in cost management. Through the theory of continuous improvement, enterprises can achieve the goal of reducing costs and increasing efficiency. By Deming cycle, also called PDCA cycle, implement to plan, do, check and act four specific steps to build a continuous improvement plan. In the market environment of the rapid development of lithium battery industry, the significance and methods of cost management by applying Continuous improvement theory and Deming cycle (PDCA cycle) method, in D enterprises are studied through domestic and foreign literature, and the research ideas are clarified. This paper introduces the general situation of D enterprise and the current situation of cost management before the application of the theory of continuous improvement, and the main problems existing in the current cost management. Meanwhile, the theory of continuous improvement is introduced into D enterprise, and the optimization measures of enterprise cost management are studied by using the Deming cycle (PDCA cycle) method combined with cases. This paper introduces the safeguard measures and suggestions of applying continuous improvement theory to cost management, hoping to provide reference for other similar enterprises' cost management.
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