本文選題：精益生產(chǎn) + 成本管理　； 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著全球化進程的快速推進,現(xiàn)代企業(yè)迎來了空前未有的發(fā)展機會,也面臨著亙古未有的嚴峻挑戰(zhàn)。隨著近年來原料成本和人工成本的不斷上漲,現(xiàn)代制造企業(yè)的總成本大幅增加,這給現(xiàn)代制造企業(yè)提出了非常大的挑戰(zhàn)。為了能在當(dāng)今競爭日益激烈的市場環(huán)境中生存發(fā)展,現(xiàn)在幾乎所有的制造企業(yè)都在努力尋求方法以降低企業(yè)成本,提高企業(yè)效益,擴大市場占有率。當(dāng)此之時,精益生產(chǎn)方式正逐漸引起世界許多知名企業(yè)的關(guān)注,它以“消除浪費,降低成本”為理念,不僅要求企業(yè)在生產(chǎn)過程中杜絕各種浪費,而且重視企業(yè)的價值創(chuàng)造,把開源與節(jié)流完美地融合在一起,從而有利于現(xiàn)代企業(yè)在當(dāng)今激烈的市場競爭中獲得成本優(yōu)勢,并能夠快速應(yīng)對市場變化。因此,精益生產(chǎn)方式順其自然地成為了現(xiàn)代眾多知名企業(yè)進行成本管理的工具,也成為了企業(yè)發(fā)展模式轉(zhuǎn)變的切入點。本文通過文獻研究、行業(yè)資料收集和實地調(diào)研等方法,運用精益生產(chǎn)基本思想系統(tǒng)分析了影響A公司生產(chǎn)成本的因素,論述了A公司采用精益生產(chǎn)方式加強成本管理的實踐過程、效果、動因和經(jīng)驗啟示。首先,本文從研究的背景和意義入手,綜述了國內(nèi)外關(guān)于精益生產(chǎn)成本管理的理論研究和實踐探索,并做了簡要評析;其次,本文闡述了精益生產(chǎn)成本管理的一般理論、關(guān)鍵點和理論基礎(chǔ),為后文的案例部分提供了科學(xué)的理論依據(jù);然后,本文較為全面地介紹了A公司的基本情況、A公司推行精益生產(chǎn)成本管理的全過程,在此基礎(chǔ)上本文還細致剖析了A公司推行精益生產(chǎn)成本管理的動因和效果;最后,本文總結(jié)了A公司的實踐經(jīng)驗,并得出了一些啟示,且對精益生產(chǎn)成本管理的未來研究作了進一步的展望。綜合來看,國內(nèi)學(xué)者對精益生產(chǎn)成本管理的研究還不成熟,還需要專業(yè)領(lǐng)域的擴展,具體表現(xiàn)在以下兩方面:第一,精益生產(chǎn)成本管理的理論體系還需要進一步完善;第二,目前來看很少有學(xué)者將精益生產(chǎn)的具體實施與企業(yè)生產(chǎn)作業(yè)層面的成本管理結(jié)合起來進行分析與探討,這方面還需要深入研究。本文將從以上兩方面進行突破,結(jié)合案例對企業(yè)生產(chǎn)作業(yè)層面的精益生產(chǎn)成本管理相關(guān)問題進行分析與探討。本文是以本人在研究對象A公司的親身實踐為基礎(chǔ)來撰寫的,文中的案例和數(shù)據(jù)均是A公司實際產(chǎn)生的,具有真實性和完整性。因此,本文的研究思路和得出的結(jié)論,對于類似A公司的制造企業(yè)采用精益思想進行成本管理的實踐活動具有一定的借鑒和指導(dǎo)作用。
[Abstract]:With the rapid development of globalization, modern enterprises are facing unprecedented development opportunities and unprecedented challenges. With the rising cost of raw materials and labor in recent years, the total cost of modern manufacturing enterprises has increased significantly, which has put forward a great challenge to modern manufacturing enterprises. In order to survive and develop in the increasingly competitive market environment, almost all manufacturing enterprises are trying to find ways to reduce the cost of enterprises, improve the efficiency of enterprises, and expand market share. At this time, lean production mode is gradually attracting the attention of many famous enterprises in the world. It takes "eliminating waste and reducing cost" as the idea, which not only requires enterprises to put an end to all kinds of waste in the production process, but also pays attention to the value creation of enterprises. The combination of open source and throttling is helpful for modern enterprises to gain cost advantage in today's fierce market competition and to cope with market changes quickly. Therefore, lean production mode has become the tool of cost management and the breakthrough point of the transformation of enterprise development mode. Through the methods of literature research, industry data collection and field investigation, this paper systematically analyzes the factors that affect the production cost of Company A by using the basic ideas of lean production. This paper discusses the practice process, effect, motivation and experience of A Company to strengthen cost management by lean production method. First of all, this paper begins with the background and significance of the research, summarizes the theoretical research and practical exploration of lean production cost management at home and abroad, and makes a brief evaluation. Secondly, this paper expounds the general theory of lean production cost management. The key points and theoretical basis provide a scientific theoretical basis for the case in the following parts. Then, this paper introduces the basic situation of company A and the whole process of implementing lean production cost management in A company. On this basis, this paper also analyzes the motivation and effect of lean production cost management in A Company. Finally, this paper summarizes the practical experience of A Company, and draws some enlightenment. Furthermore, the future research of lean production cost management is prospected. Generally speaking, the domestic scholars' research on lean production cost management is not mature, and it also needs the expansion of professional field. It is shown in the following two aspects: first, the theoretical system of lean production cost management needs to be further improved; second, the theoretical system of lean production cost management needs to be further improved. At present, few scholars combine the implementation of lean production with the cost management of enterprise production activities, which need to be further studied. This paper analyzes and discusses the relevant problems of lean production cost management in the level of enterprise production activity. This paper is based on the personal practice of company A, which is the object of study. The cases and data in this paper are actually produced by company A, with authenticity and completeness. Therefore, the research ideas and conclusions of this paper have a certain reference and guidance role for manufacturing enterprises similar to A company to use lean thinking for cost management practice activities.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.471;F406.7

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