联系我们

论文查询结果	返回搜索

论文编号：	14624
作者编号：	2320213928
上传时间：	2024/6/5 9:15:58
中文题目：	S卷烟厂成本管理优化研究
英文题目：	Research on Cost Management Optimization of S Cigarette Factory
指导老师：	张晓农副教授
中文关键字：	精益管理；成本控制；管理策略
英文关键字：	Lean management；Cost control；Management strategy
中文摘要：	本文深入探讨了S卷烟厂在日益全球化的市场环境和激烈的行业竞争背景下，如何通过精益管理理念来优化成本管理，以提升企业的市场竞争力。文章首先对卷烟行业的发展现状进行了深刻的分析，揭示了S卷烟厂面临的成本控制挑战、管理体系的不足以及市场适应性的问题。在此基础上，提出了一套综合的成本精益管理策略，旨在为S卷烟厂提供一条成本优化和效率提升的道路。 本研究针对S卷烟厂当前成本管理体系中的薄弱点，有针对性地设计了一套全面的成本管理优化实施策略。包括将成本规划的重心前移至业务起始点，加强技术攻关，优化原料配比；在成本核算中运用成本作业法；在成本控制方面完善采购、生产及物流方面的成本控制策略；在成本分析及考核方面完善考核标准及考核机制以激励员工效率，通过运用精细管理的工具以及实施这些精细化的管理措施，促使S卷烟厂健康发展。 通过精确的分析和策略建议，不仅为S卷烟厂提供了一个实现成本管理优化的实践指南，也为烟草工业企业在成本控制和管理效率提升方面提供了宝贵的参考。此项研究强调了精益管理原则在现代企业成本管理中的重要性，对于指导企业加强成本管理，提高竞争力具有重要的实际意义。
英文摘要：	This paper deeply discusses how to optimize cost management through lean management concept in the increasingly globalized market environment and fierce industry competition background, so as to enhance the market competitiveness of S cigarette factory. Firstly, the paper makes a profound analysis of the development status of the cigarette industry, revealing the challenges of cost control, the inadequacy of the management system and the problems of market adaptability faced by S Cigarette factory. On this basis, a set of comprehensive cost lean management strategy is put forward, aiming at providing a path of cost optimization and efficiency improvement for S cigarette factory. By integrating the theoretical framework of cost management and lean production, this study aimed at the weakness of the current cost management system of S Cigarette factory, and designed a set of comprehensive cost management optimization implementation strategy. It includes moving the center of gravity of cost planning to the starting point of business, strengthening technical research, optimizing the ratio of raw materials; The use of cost activity method in cost accounting; Improve the cost control strategy of purchasing, production and logistics in cost control; In the aspect of cost analysis and assessment, improve the assessment standards and assessment mechanism to stimulate the efficiency of employees, and promote the healthy development of S cigarette factory through the use of fine management tools and the implementation of these fine management measures. Through accurate analysis and strategic suggestions, it not only provides a practical guide to realize cost management optimization for S cigarette factory, but also provides a valuable reference for tobacco industry enterprises in cost control and management efficiency improvement. This research emphasizes the importance of lean management principle in modern enterprise cost management, which has important practical significance for guiding enterprises to strengthen cost management and improve competitiveness.
查看全文：	预览  下载(下载需要进行登录)