本文選題：精益生產(chǎn) + 汽車經(jīng)銷商　； 參考：《武漢理工大學(xué)》2013年碩士論文

【摘要】：精益生產(chǎn)模式不僅是指導(dǎo)汽車生產(chǎn)企業(yè)的先進(jìn)管理思想,也對眾多其他行業(yè)的經(jīng)營管理有很高的參考價值。本文用精益生產(chǎn)思想指導(dǎo)汽車經(jīng)銷商的成本管理,在了解中國汽車經(jīng)銷商成本管理現(xiàn)狀的情況下,選擇樣本進(jìn)行評價和實證研究,初步探索精益生產(chǎn)指導(dǎo)下的經(jīng)銷商成本管理改進(jìn)對策,是精益生產(chǎn)理論在汽車流通行業(yè)和成本管理領(lǐng)域的探索和應(yīng)用,有一定的創(chuàng)新意義實踐意義。 論文共六章,第一章闡述研究背景、研究目的、研究進(jìn)展和技術(shù)路線；第二章介紹了所用理論知識,奠定了理論基礎(chǔ)；第三章基于數(shù)據(jù)包絡(luò)法和財務(wù)報表建立了汽車經(jīng)銷商成本管理評價體系；第四章、第五章是本文的主體,第四章對10家上市經(jīng)銷商開展實證分析,為下文提供數(shù)據(jù)支持；第五章以精益生產(chǎn)為指導(dǎo)初步提出汽車經(jīng)銷商精益成本管理對策；第六章點明結(jié)論、創(chuàng)新性、局限性并對提出展望。本文認(rèn)為中國汽車經(jīng)銷商總體上成本管理水平參差不齊,缺乏管理經(jīng)驗并存在諸多問題。基于數(shù)據(jù)包絡(luò)法和財務(wù)報表,本文建立起汽車經(jīng)銷商成本管理評價體系并對10家上市經(jīng)銷商進(jìn)行了實證分析,得出其技術(shù)效率值、規(guī)模效率值、規(guī)模收益狀況、成本改進(jìn)值,進(jìn)而對中國汽車經(jīng)銷商成本管理現(xiàn)狀作出初步評價。在精益思想指導(dǎo)下,本文根據(jù)評價結(jié)論和經(jīng)銷商實際經(jīng)營狀況,初步探討了汽車經(jīng)銷商精益成本管理模式,該模式以成本管理隊伍建設(shè)、成本管理氛圍建設(shè)、標(biāo)準(zhǔn)化作業(yè)流程管理和與廠家的協(xié)作為基礎(chǔ),以準(zhǔn)時銷售和準(zhǔn)時維修為支柱,以人力資源管理、責(zé)任成本管理等措施為主體,在銷售、售后等環(huán)節(jié)追求減少一切環(huán)節(jié)的時間和人力消耗,追求最低成本。 本文中的汽車經(jīng)銷商成本管理評價體系和實證分析,是數(shù)據(jù)包絡(luò)法首次在經(jīng)銷商成本管理評估中的應(yīng)用。同時,本文在精益思想指導(dǎo)下建立的汽車經(jīng)銷商精益成本管理模式也是精益生產(chǎn)思想首次在汽車經(jīng)銷商成本管理中的探索,有一定的創(chuàng)新性和前瞻性。隨著汽車流通行業(yè)的發(fā)展和研究的深入,今后在此領(lǐng)域的研究與實踐中還將涌現(xiàn)出更多成果。
[Abstract]:Lean production mode is not only the advanced management thought of automobile production enterprises, but also has a high reference value to the management of many other industries. In this paper, we use lean production to guide the cost management of automobile dealers, and select samples for evaluation and empirical research on the condition of understanding the current situation of cost management of automobile dealers in China. It is the exploration and application of lean production theory in the field of automobile circulation and cost management to explore and apply the improvement measures of dealer cost management under the guidance of lean production, which has a certain significance of innovation and practice. The first chapter describes the research background, the research purpose, the research progress and the technical route, the second chapter introduces the theory knowledge, establishes the theoretical foundation; Chapter three establishes the evaluation system of automobile dealer cost management based on data envelopment method and financial statements, chapter four, chapter five is the main body of this paper, chapter four carries out empirical analysis on 10 listed dealers, which provides data support for the following; Chapter five puts forward the countermeasures of lean cost management under the guidance of lean production, and the sixth chapter points out the conclusion, innovation, limitation and prospect. This paper holds that the cost management level of automobile dealers in China is uneven, lacking management experience and many problems. Based on the data envelopment method and financial statements, this paper establishes a cost management evaluation system for automobile dealers, and makes an empirical analysis of 10 listed dealers, and obtains the technical efficiency value, scale income status, cost improvement value. Furthermore, the paper makes a preliminary evaluation on the current situation of cost management of automobile dealers in China. Under the guidance of lean thought, according to the evaluation conclusions and the actual operating situation of dealers, this paper preliminarily discusses the lean cost management mode of automobile dealers, which is based on the construction of cost management team and the construction of cost management atmosphere. Standardization process management and cooperation with manufacturers as the basis, with punctual sales and on-time maintenance as the pillar, human resources management, responsibility and cost management as the main measures, in sales, After-sale and other links to reduce all links of time and manpower consumption, the pursuit of the lowest cost. The evaluation system and empirical analysis of automobile dealer cost management in this paper is the first application of data envelopment method in dealer cost management evaluation. At the same time, the lean cost management mode established in this paper under the guidance of lean thought is also the first exploration of lean production thought in automobile dealership cost management, which has certain innovation and foresight. With the development and development of automobile circulation industry, more achievements will emerge in the future research and practice in this field.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.471

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