發(fā)布時間：2024-03-30 01:17

　　對制造企業(yè)來說,成本優(yōu)勢或差異化優(yōu)勢都是保持競爭力的強(qiáng)有力手段。能夠同時擁有兩種優(yōu)勢的企業(yè)能夠贏得更多客戶的青睞。在激烈的市場競爭下,我國某些企業(yè)開始效仿追隨國外優(yōu)秀企業(yè)的典型成功案例,如施行精益化生產(chǎn)方式。精益生產(chǎn)的制造目標(biāo)不僅僅是生產(chǎn)低成本高質(zhì)量產(chǎn)品,而是將提高企業(yè)價值作為主要戰(zhàn)略目標(biāo)。我國大型企業(yè)效仿精益生產(chǎn)取得一定成效的同時,許多中小企業(yè)也開始跟隨并使用精益化生產(chǎn),由于會計管理方法仍舊使用的是傳統(tǒng)會計方法,未完全標(biāo)準(zhǔn)化,使得精益化改革無法徹底,企業(yè)管理層也無法善用精益會計方法。本文基于制造成本的發(fā)生在現(xiàn)場,因此成本控制從生產(chǎn)現(xiàn)場開始的思路,以DX公司制造成本居高不下的情況為切入點(diǎn),引出企業(yè)進(jìn)行精益生產(chǎn)轉(zhuǎn)型的迫切性,提出實(shí)施精益化管理的同時精益會計體系貫穿其中的優(yōu)化方案,從而實(shí)現(xiàn)成本控制的效果。為制造企業(yè)在今后的發(fā)展提供一些借鑒。

【文章頁數(shù)】：70 頁

【學(xué)位級別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
Chapter 1 Introduction
    1.1 Background
    1.2 Purpose and Significance of the Research
        1.2.1 Purpose
        1.2.2 Significance
    1.3 Research method,content and framework
        1.3.1 Research Method
        1.3.2 Research Content
        1.3.3 Research Framework:
Chapter 2 Literature Review
    2.1 Lean Production and Cost Control
        2.1.1 Foreign research literature
        2.1.2 Domestic research literature
        2.1.3 Research reviews at home and abroad
    2.2 Lean accounting
        2.2.1 Foreign research status
        2.2.2 Domestic research status
        2.2.3 Research reviews at home and abroad
Chapter 3 The current situation and problems of DX company's production cost control
    3.1 Introduction to DX Company
        3.1.1 Introduction to DX Company
        3.1.2 Product of DX Company
    3.2 Production cost structure of products
    3.3 Main problems existing
        3.3.1 Ignoring the construction of cost control culture
        3.3.2 Inaccurate cost information
        3.3.3 high cost of raw materials
        3.3.4 Low production efficiency and high product inventory
        3.3.5 Ignoring the impact of design on production cost
Chapter 4 Production Cost Control Optimization Ideas and Necessity
    4.1 Cost control ideas
    4.2 Necessity of lean cost control
        4.2.1 More reasonable cost data
        4.2.2 Facilitate the management of waste in the production process
Chapter 5 DX Company Production Cost Control Optimization Scheme
    5.1 Establish the culture of cost control and lean production
        5.1.1 Enhance the awareness of lean cost control
        5.1.2 Establishing a proposal and improvement system to realize Kaizen
    5.2 Cost control starts with product design
    5.3 Establish strategic relationship with high quality suppliers
    5.4 Determine product cost based on value stream costing
        5.4.1 Identify the value stream
        5.4.2 Conduct value stream costing
        5.4.3 Resource capability analysis of value stream
    5.5 Improve production based on value stream costing
        5.5.1 Implement standardized operations
        5.5.2 Visual management of Kanban
Chapter 6 Conclusions and Deficiencies
    6.1 Conclusion
    6.2 Deficiencies
Reference



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