精益管理會計(jì)在豪特耐公司的應(yīng)用研究
發(fā)布時間：2018-08-06 16:43
【摘要】：現(xiàn)代企業(yè)實(shí)施精益生產(chǎn)管理,核心思想是減少各種形式的浪費(fèi),追求企業(yè)價(jià)值的最大化。在實(shí)施精益生產(chǎn)的很多制造業(yè)中,傳統(tǒng)的會計(jì)和財(cái)務(wù)控制系統(tǒng)、成本核算方式不再適用精益生產(chǎn),本文從國內(nèi)外精益管理會計(jì)研究中先進(jìn)的做法出發(fā),并結(jié)合精益生產(chǎn)管理會計(jì)的實(shí)際應(yīng)用,遵循豪特耐公司精益生產(chǎn)管理自身的特點(diǎn),并對其中存在的一些問題進(jìn)行研究探討,重新整理了豪特耐公司現(xiàn)行精益生產(chǎn)管理會計(jì)實(shí)施與應(yīng)用框架,得出可行的解決方案。精益管理會計(jì)強(qiáng)調(diào)的是如何創(chuàng)造價(jià)值和摒棄浪費(fèi)。它避免了傳統(tǒng)成本核算中復(fù)雜的成本分?jǐn)?它不再需要進(jìn)行間接費(fèi)用分配以及差異報(bào)告的分析。精益管理會計(jì)明確了實(shí)行精益生產(chǎn)的企業(yè)需要根據(jù)企業(yè)的價(jià)值流來進(jìn)行成本核算,所有成本都是由價(jià)值流得出的,且都隸屬于價(jià)值流中。本文研究了豪特耐公司原有的標(biāo)準(zhǔn)成本核算法,發(fā)現(xiàn)標(biāo)準(zhǔn)成本核算法的不足之處是不能滿足精益管理的要求,從而提出了價(jià)值流成本核算法。價(jià)值流成本核算法是基于價(jià)值管理的理論基礎(chǔ),開展價(jià)值流成本核算時,首先要繪制精益狀況下的價(jià)值流圖,通過價(jià)值流圖確定分類統(tǒng)計(jì)表,然后利用分類統(tǒng)計(jì)表進(jìn)行成本分析,找出價(jià)值流中的問題,最后對價(jià)值流中的問題加以改進(jìn),從而使得價(jià)值流程更優(yōu)化,為公司的管理層提供戰(zhàn)略和決策的依據(jù)。本文采用模擬演繹和實(shí)際應(yīng)用相結(jié)合,實(shí)地驗(yàn)證法、定量分析法進(jìn)行研究,做到理論研究與實(shí)踐論證相結(jié)合。模擬演繹法:使用不同的成本核算方式,對公司的項(xiàng)目成本進(jìn)行核算,通過項(xiàng)目前期的成本預(yù)算,項(xiàng)目后期的成本決算,分析了適合精益管理模式下的會計(jì)核算方式。實(shí)地驗(yàn)證法:親自深入到車間生產(chǎn)線,對生產(chǎn)工藝路線詳細(xì)的學(xué)習(xí)和研究,了解系統(tǒng)數(shù)據(jù)來源的基本原理,分析了基礎(chǔ)數(shù)據(jù)薄弱點(diǎn),對精益管理會計(jì)的核算方式進(jìn)行修訂。本研究在運(yùn)用精益管理會計(jì)基本理論和方法的基礎(chǔ)上,將豪特耐公司精益管理會計(jì)實(shí)施與應(yīng)用現(xiàn)狀進(jìn)行全面分析:(1)對標(biāo)準(zhǔn)成本核算法進(jìn)行分析;(2)精益生產(chǎn)管理下成本核算法進(jìn)行分析;(3)對不同核算方法的差異進(jìn)行比較;(4)得出適用于豪特耐公司的精益管理會計(jì)模式。再通過查閱相關(guān)文件和檔案,訪談和觀察,設(shè)計(jì)數(shù)據(jù)資料、論證與研究,最后得出解決方案和未來的發(fā)展方向,并且在可能的范圍內(nèi)予以實(shí)踐或論證其可行性。本文還對于精益管理會計(jì)在企業(yè)的項(xiàng)目中實(shí)施與應(yīng)用的不足之處做了詳盡的分析,發(fā)現(xiàn)現(xiàn)代企業(yè)實(shí)施精益管理會計(jì)的困難,并對此提出了解決方案。對于實(shí)施精益管理的企業(yè)要通過細(xì)化價(jià)值流程圖,識別出價(jià)值流中存在的浪費(fèi)環(huán)節(jié),對企業(yè)中的價(jià)值流持續(xù)的改進(jìn)和不斷的完善優(yōu)化,才能為企業(yè)實(shí)施精益生產(chǎn)管理尋找到一條最有效的途徑。
[Abstract]:The core idea of implementing lean production management in modern enterprises is to reduce all kinds of waste and pursue the maximization of enterprise value. In many manufacturing industries where lean production is implemented, traditional accounting and financial control systems and cost accounting methods are no longer applicable to lean production. Combined with the practical application of lean production management accounting, the author followed the characteristics of Lean production Management of Hautney Company, and discussed some problems existing in it. This paper rearranges the current implementation and application framework of Lean production Management Accounting, and obtains feasible solutions. Lean management accounting emphasizes how to create value and abandon waste. It avoids the complicated cost allocation in traditional cost accounting, and it no longer needs the analysis of indirect cost allocation and variance report. Lean management accounting makes it clear that enterprises that implement lean production need to carry out cost accounting according to the value flow of the enterprise. All the costs are derived from the value flow and belong to the value stream. This paper studies the original standard cost accounting method of Hautney Company. It is found that the deficiency of the standard cost accounting method is that it can not meet the requirements of lean management, so the value flow cost accounting method is put forward. The value flow cost accounting method is based on the theory foundation of value management. When carrying out value flow cost accounting, the value flow chart under lean condition should be drawn first, and the classified statistical table should be determined by value flow graph. Then the cost analysis is carried out by using the classified statistical tables to find out the problems in the value flow and finally to improve the value flow so as to optimize the value process and provide the basis for the strategy and decision making for the management of the company. In this paper, the combination of simulation deduction and practical application, field verification method and quantitative analysis method are used to achieve the combination of theoretical research and practical demonstration. Simulation deductive method: using different cost accounting methods to calculate the project cost of the company, through the cost budget of the early stage of the project and the final cost of the later stage of the project, the paper analyzes the accounting method suitable for the lean management mode. Field verification method: go deep into the workshop production line, study and study the production process route in detail, understand the basic principle of the system data source, analyze the weakness of the basic data, and revise the accounting method of lean management accounting. Based on the basic theories and methods of lean management accounting, The actualization and application of Lean Management Accounting in Haotenai Company are analyzed comprehensively: (1) the standard cost accounting method is analyzed; (2) the cost accounting method under lean production management is analyzed; (3) the differences between different accounting methods are compared. (4) Lean management accounting model applicable to Hautney Company. Through consulting relevant documents and archives, interviewing and observing, designing data, demonstrating and studying, finally, the solution and the future development direction are obtained, and the feasibility is demonstrated or practiced to the extent possible. This paper also makes a detailed analysis of the deficiencies of lean management accounting in the implementation and application of enterprise projects, finds out the difficulties of implementing lean management accounting in modern enterprises, and puts forward a solution to this problem. For the enterprises implementing lean management, the waste links in the value flow should be identified by refining the value flow chart, and the value flow in the enterprise should be continuously improved and optimized. To find a most effective way for enterprises to implement lean production management.
【學(xué)位授予單位】：北京工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.4
，
本文編號：2168335
[Abstract]:The core idea of implementing lean production management in modern enterprises is to reduce all kinds of waste and pursue the maximization of enterprise value. In many manufacturing industries where lean production is implemented, traditional accounting and financial control systems and cost accounting methods are no longer applicable to lean production. Combined with the practical application of lean production management accounting, the author followed the characteristics of Lean production Management of Hautney Company, and discussed some problems existing in it. This paper rearranges the current implementation and application framework of Lean production Management Accounting, and obtains feasible solutions. Lean management accounting emphasizes how to create value and abandon waste. It avoids the complicated cost allocation in traditional cost accounting, and it no longer needs the analysis of indirect cost allocation and variance report. Lean management accounting makes it clear that enterprises that implement lean production need to carry out cost accounting according to the value flow of the enterprise. All the costs are derived from the value flow and belong to the value stream. This paper studies the original standard cost accounting method of Hautney Company. It is found that the deficiency of the standard cost accounting method is that it can not meet the requirements of lean management, so the value flow cost accounting method is put forward. The value flow cost accounting method is based on the theory foundation of value management. When carrying out value flow cost accounting, the value flow chart under lean condition should be drawn first, and the classified statistical table should be determined by value flow graph. Then the cost analysis is carried out by using the classified statistical tables to find out the problems in the value flow and finally to improve the value flow so as to optimize the value process and provide the basis for the strategy and decision making for the management of the company. In this paper, the combination of simulation deduction and practical application, field verification method and quantitative analysis method are used to achieve the combination of theoretical research and practical demonstration. Simulation deductive method: using different cost accounting methods to calculate the project cost of the company, through the cost budget of the early stage of the project and the final cost of the later stage of the project, the paper analyzes the accounting method suitable for the lean management mode. Field verification method: go deep into the workshop production line, study and study the production process route in detail, understand the basic principle of the system data source, analyze the weakness of the basic data, and revise the accounting method of lean management accounting. Based on the basic theories and methods of lean management accounting, The actualization and application of Lean Management Accounting in Haotenai Company are analyzed comprehensively: (1) the standard cost accounting method is analyzed; (2) the cost accounting method under lean production management is analyzed; (3) the differences between different accounting methods are compared. (4) Lean management accounting model applicable to Hautney Company. Through consulting relevant documents and archives, interviewing and observing, designing data, demonstrating and studying, finally, the solution and the future development direction are obtained, and the feasibility is demonstrated or practiced to the extent possible. This paper also makes a detailed analysis of the deficiencies of lean management accounting in the implementation and application of enterprise projects, finds out the difficulties of implementing lean management accounting in modern enterprises, and puts forward a solution to this problem. For the enterprises implementing lean management, the waste links in the value flow should be identified by refining the value flow chart, and the value flow in the enterprise should be continuously improved and optimized. To find a most effective way for enterprises to implement lean production management.
【學(xué)位授予單位】：北京工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.4
，
本文編號：2168335
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