本文關(guān)鍵詞：華潤萬家精益成本管理研究　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 連鎖零售業(yè) 精益成本管理 華潤萬家 優(yōu)化方案設(shè)計

【摘要】：20世紀(jì)80年代以來,由于我國改革開放的推進,市場經(jīng)濟得到快速成長,中國連鎖零售業(yè)的市場規(guī)模得到迅速擴大,成為促進國民經(jīng)濟增長的一個非常重要的行業(yè)。同時也吸引了眾多國內(nèi)外投資者進軍中國市場,這也使得國內(nèi)連鎖零售企業(yè)的競爭也變的異常激烈,經(jīng)營成本大大增加,利潤率大幅下降,盈利能力嚴(yán)重不足,甚至淪落到破產(chǎn)關(guān)門的境地。面對激烈的市場競爭,成本控制成為關(guān)鍵因素,加強成本管理成為連鎖零售企業(yè)經(jīng)營中最核心的問題,只有引進更科學(xué)的成本管理理念,不斷提高成本管理效率、降低成本才能贏得市場。當(dāng)今成本管理的思想是從固有的成本管理中融合精益思想的成本管理理念,以追求供應(yīng)鏈最小化為精髓,也就是當(dāng)下被很多世界500強企業(yè)所推崇的精益成本管理。對于本土的連鎖零售業(yè),華潤萬家無疑是國內(nèi)最具規(guī)模的連鎖零售企業(yè)品牌,華潤萬家能取得如此成就也得益于其非常重視精益成本管理,盡管如此,它和著名的外資連鎖零售企業(yè)比較仍然有許多差距。外資優(yōu)秀的連鎖零售公司的實踐證明,運用精益成本管理的方式可以明顯地減小成本消耗、降低庫存、消除浪費、提高員工職業(yè)素質(zhì)和服務(wù)質(zhì)量、為企業(yè)創(chuàng)造更多利潤。本文以華潤萬家為例,從精益物流、精益設(shè)計、精益采購、精益服務(wù)這幾個方面分別對其精益成本管理應(yīng)用過程中存在的問題及原因作詳細分析,根據(jù)華潤萬家精益成本管理現(xiàn)狀中存在的問題進行優(yōu)化方案設(shè)計,對于精益物流,要增強物流成本意識,減小運輸過程中產(chǎn)生的隱性的成本費用,注重逆向物流建設(shè);對于精益設(shè)計在賣場的選址和購物環(huán)境設(shè)計兩個方面提出優(yōu)化方案;在精益采購方面重視保護供應(yīng)商的利益,完善與供應(yīng)商之間的信息交換系統(tǒng),完善庫存管理;精益服務(wù)設(shè)計上提高員工專業(yè)水平,重視顧客需求,實現(xiàn)營銷和服務(wù)管理的精細化。最后提出文章的結(jié)論、不足和展望。希望能夠通過對華潤萬家精益成本管理的分析,可以很好地解決華潤萬家的精益成本管理存在的問題,是供應(yīng)鏈成本得以降低,從而進一步降低運營成本,獲得更多的利潤,增強華潤萬家在連鎖零售行業(yè)的競爭力。同時也希望對本土連鎖零售企業(yè)精益成本管理建設(shè)提供一些啟示。
[Abstract]:Since 1980s, with the development of China's reform and opening up, the market economy has been growing rapidly, and the market scale of China's retail chain has been expanded rapidly. It has become a very important industry to promote the growth of national economy. At the same time, it has attracted a lot of domestic and foreign investors to enter the Chinese market, which also makes the competition of domestic retail chain enterprises become extremely fierce. The operating cost greatly increases, the profit margin drops sharply, the profit ability is seriously insufficient, and even falls into the situation of bankruptcy and shutdown. In the face of fierce market competition, cost control becomes the key factor. Strengthening cost management has become the core problem in chain retail business. Only by introducing more scientific concept of cost management can we improve the efficiency of cost management. Nowadays, the idea of cost management is to integrate the idea of lean cost management from the inherent cost management, and to pursue the essence of supply chain minimization. It is the Lean cost Management which is respected by many top 500 enterprises in the world. For the local retail chain, China Resources million is undoubtedly the largest chain retail enterprise brand in China. China Resources has made such a success thanks to the importance it attaches to lean cost management, however. There are still many differences between it and famous foreign retail chain enterprises. The practice of foreign excellent chain retail companies has proved that the use of lean cost management can significantly reduce cost consumption and inventory. Eliminate waste, improve staff professional quality and service quality, create more profits for enterprises. This paper takes China Resources Wanjia as an example, from lean logistics, lean design, lean procurement. Lean service in these aspects of its lean cost management in the application of the problems and causes are analyzed in detail, according to China Resources million Lean cost management problems in the status quo to optimize the scheme design. For lean logistics, we should strengthen logistics cost consciousness, reduce the hidden cost cost in transportation process, and pay attention to reverse logistics construction. For lean design in the location of the store and shopping environment design two aspects of the optimization scheme; In lean procurement, we should pay attention to the protection of suppliers' interests, improve the information exchange system with suppliers, and improve inventory management; Lean service design to improve the professional level of staff, attach importance to customer needs, to achieve the refinement of marketing and service management. Finally, the conclusion of the article is put forward. It is hoped that the analysis of the lean cost management can solve the problem of the lean cost management of Huarun Wanjia, and the supply chain cost can be reduced. Thus further reduce operating costs, gain more profits, enhance the competitiveness of China Resources million in the retail chain industry, but also hope to provide some enlightenment to the local chain retail enterprises lean cost management construction.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F721;F715.5

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