本文選題：精益生產(chǎn)　切入點(diǎn)：成本控制　出處：《南昌大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)競(jìng)爭(zhēng)的日趨激烈，大部分企業(yè)的生存基礎(chǔ)是追求差異化和成本的領(lǐng)先，追求企業(yè)利潤(rùn)的最大化。成本的控制成為企業(yè)參與市場(chǎng)競(jìng)爭(zhēng)取勝的最重要的決定因素之一。因此，對(duì)在建設(shè)節(jié)約型社會(huì)的中國(guó)來(lái)說(shuō)，如何有效的控制和降低成本，是當(dāng)代企業(yè)需要著重研究的一項(xiàng)課題。 在當(dāng)今開(kāi)放的全球一體化的信息經(jīng)濟(jì)時(shí)代，企業(yè)之間的競(jìng)爭(zhēng)已不止是產(chǎn)品和服務(wù)之間的競(jìng)爭(zhēng)，已延伸至產(chǎn)品整個(gè)供應(yīng)鏈間的競(jìng)爭(zhēng)，傳統(tǒng)成本管理產(chǎn)生的背景是大批量制造思想，這種思想一味地追求生產(chǎn)效率最大化，未能充分考慮企業(yè)的總成本，只適合傳統(tǒng)運(yùn)營(yíng)模式。傳統(tǒng)運(yùn)營(yíng)模式造成了很大的浪費(fèi)，大批量生產(chǎn)、高庫(kù)存、低質(zhì)量都將不利于企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。轉(zhuǎn)變?cè)械拇笈可a(chǎn)方式，提高企業(yè)內(nèi)部成本控制和管理水平是當(dāng)今制造型企業(yè)的當(dāng)務(wù)之急。傳統(tǒng)生產(chǎn)方式下的成本控制存在諸多局限性，因此，我們必須建立新的生產(chǎn)方式加強(qiáng)成本控制。精益生產(chǎn)方式就是一種經(jīng)過(guò)驗(yàn)證的、結(jié)構(gòu)化的方法，在企業(yè)運(yùn)作過(guò)程中對(duì)設(shè)計(jì)、采購(gòu)、庫(kù)存、品質(zhì)、現(xiàn)場(chǎng)等入手，，對(duì)成本運(yùn)作進(jìn)行剖析和改善，同時(shí)結(jié)合成本的策略與控制，完善成本控制體系，降低生產(chǎn)成本，消除浪費(fèi)，最大限度地滿足客戶特殊化、多樣化的需求。 然而，我國(guó)部分已經(jīng)實(shí)施精益生產(chǎn)的企業(yè)往往只注重生產(chǎn)管理的改變，成本降低方法很少得到過(guò)重視。因此，針對(duì)該種現(xiàn)象，本文選擇精益生產(chǎn)方式下的成本控制為研究對(duì)象。首先對(duì)精益生產(chǎn)方式和成本控制進(jìn)行了理論研究，在此基礎(chǔ)上奠定了本文研究的理論基礎(chǔ)；其次，通過(guò)介紹精益生產(chǎn)方式在國(guó)內(nèi)外汽車行業(yè)的應(yīng)用情況，分析了在我國(guó)汽車行業(yè)推廣精益生產(chǎn)方式下成本控制的可行性和必然性，精益生產(chǎn)已經(jīng)成為汽車行業(yè)的一種潮流和自身發(fā)展的需求；再次，深入分析了Y公司由傳統(tǒng)的成本管理方法向精益化成本控制轉(zhuǎn)化，抓住精益生產(chǎn)理論的精髓——消除“七大浪費(fèi)”，將其運(yùn)用到成本控制中所做出的重大改善和取得的效果。本文的研究?jī)r(jià)值，在于強(qiáng)調(diào)了精益生產(chǎn)方式和成本控制相結(jié)合的重要性，最后還提出了在實(shí)際應(yīng)用中應(yīng)注意的一些問(wèn)題。
[Abstract]:With the increasingly fierce competition in the market, the survival of most enterprises is based on the pursuit of differentiation and cost leadership. The control of cost becomes one of the most important determinants for enterprises to take part in market competition. Therefore, how to control and reduce the cost effectively in the construction of a conservation-oriented society in China. Is a contemporary enterprise needs to focus on a subject. In the era of open global integration of information economy, the competition among enterprises is not only the competition between products and services, but also extends to the competition among the whole supply chain of products. The background of traditional cost management is mass manufacturing, which blindly pursues the maximization of production efficiency, fails to fully consider the total cost of enterprises, and is only suitable for the traditional operation mode, which has caused a lot of waste. Mass production, high inventory and low quality will be detrimental to the long-term development of enterprises. It is urgent for manufacturing enterprises to improve their internal cost control and management level. We must establish a new mode of production to strengthen cost control. Lean production is a proven, structured approach to design, procurement, inventory, quality, field operations, etc. This paper analyzes and improves the cost operation, at the same time combines the strategy and control of the cost, consummates the cost control system, reduces the production cost, eliminates the waste, satisfies the customer specialization, the diversification demand to the maximum extent. However, some enterprises that have already implemented lean production in our country often only pay attention to the change of production management, and less attention is paid to the method of cost reduction. In this paper, the cost control under lean production mode is chosen as the research object. Firstly, the theoretical research on lean production mode and cost control is carried out, and the theoretical foundation of this paper is established. This paper introduces the application of lean production mode in automobile industry at home and abroad, and analyzes the feasibility and inevitability of spreading the cost control under lean production mode in China's automobile industry. Lean production has become a trend of the automobile industry and the demand of its own development. Thirdly, the transformation of Y Company from traditional cost management to lean cost control is deeply analyzed. Grasp the essence of lean production theory-eliminate "seven big waste", apply it to the great improvement and effect of cost control. The research value of this paper lies in emphasizing the importance of combining lean production mode with cost control. Finally, some problems that should be paid attention to in practical application are put forward.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.3

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