本文選題：成本管理 + 精益管理��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：制造企業(yè)隨著市場經(jīng)濟(jì)不斷完善和全球經(jīng)濟(jì)一體化與信息化的迅猛發(fā)展，競爭日益激烈，迫切需要尋求一種包含精益管理思想適合自身發(fā)展戰(zhàn)略的成本管理方法，以創(chuàng)造成本競爭優(yōu)勢。因此，近些年來，成本管理改進(jìn)逐漸成為企業(yè)管理的核心和研究熱點(diǎn)。南車電機(jī)公司面對良好的市場機(jī)遇和激烈的競爭環(huán)境，將建設(shè)精益企業(yè)實(shí)施成本管理改進(jìn)，為企業(yè)獲取成本領(lǐng)先優(yōu)勢納入整體戰(zhàn)略規(guī)劃。該公司為了有效推動精益管理的實(shí)施，于2007年11月，啟動成本管理改進(jìn)工作。本文將對此進(jìn)行研究探討。 本文研究對象是南車電機(jī)成本管理現(xiàn)狀與改進(jìn)工作，主要研究內(nèi)容包括：成本管理、精益管理、風(fēng)險(xiǎn)管理等理論研究；公司成本管理現(xiàn)狀和問題研究；成本管理改進(jìn)方法研究；改進(jìn)方案應(yīng)用效果分析驗(yàn)證和總結(jié)。 文章從成本管理理論研究入手,全面了解其發(fā)展演進(jìn)和發(fā)展新趨勢，以及國內(nèi)外制造業(yè)應(yīng)用作業(yè)成本管理的現(xiàn)狀。運(yùn)用作業(yè)成本管理、精益管理、風(fēng)險(xiǎn)管理、財(cái)務(wù)管理等理論，采用定性分析、定量分析、實(shí)證研究等方法，分析說明中國制造業(yè)和南車電機(jī)成本管理存在的管理觀念和核算方法落后、系統(tǒng)性差、成本信息扭曲、決策相關(guān)性不強(qiáng)、激勵(lì)制度不健全等問題及產(chǎn)生問題的原因。闡述南車電機(jī)實(shí)施作業(yè)成本管理的必要性和可行性，探討南車電機(jī)基于精益管理思想的作業(yè)成本管理體系建設(shè)總體框架、實(shí)施路徑、系統(tǒng)要件、信息化平臺搭建等創(chuàng)新策略和方法。歸納總結(jié)和驗(yàn)證成本管理改進(jìn)實(shí)施效果，對南車電機(jī)成本管理改進(jìn)工作經(jīng)驗(yàn)方法進(jìn)行理性提高，幫助企業(yè)更加深入的認(rèn)識和有效實(shí)施作業(yè)成本管理，持續(xù)完善管理方法，加快建設(shè)精益企業(yè)步伐。 南車電機(jī)面向精益管理的作業(yè)成本管理系統(tǒng)建立與實(shí)施，遵循總體部署、分步實(shí)施原則，不斷完善管理功能，成本管理改進(jìn)成效得到全面體現(xiàn)。本文研究認(rèn)為，作業(yè)成本管理是一種有先進(jìn)管理思想的成本管理模式，盡管在我國的管理實(shí)踐尚不普及，實(shí)施過程遇到一些困難和問題，但并不影響其應(yīng)用前景。企業(yè)應(yīng)順應(yīng)潮流，，克服困難，爭取條件實(shí)施這一先進(jìn)的成本管理模式。
[Abstract]:With the continuous improvement of the market economy and the rapid development of global economic integration and information, the competition of manufacturing enterprises is increasingly fierce. Therefore, it is urgent to seek a cost management method that includes lean management ideas suitable for their own development strategy. To create a cost competitive advantage. Therefore, in recent years, cost management improvement has gradually become the core and research focus of enterprise management. In the face of good market opportunity and fierce competition environment, Nanchang Electric Co., Ltd will carry out cost management improvement in the construction lean enterprise, and bring the cost leading advantage into the overall strategic planning for the enterprise. In order to effectively promote the implementation of lean management, the company launched cost management improvement in November 2007. This article will carry on the research to this. The research object of this paper is the current situation and improvement of the cost management of the South car motor. The main research contents include: the theory of cost management, lean management, risk management, the current situation and problems of the cost management of the company, the research of the improvement method of the cost management, and the research of the improvement method of the cost management. Analysis, verification and summary of the application effect of the improved scheme. Starting with the research of cost management theory, this paper comprehensively understands its evolution and new development trend, as well as the current situation of the application of ABC in the manufacturing industry at home and abroad. Using the theories of activity-based cost management, lean management, risk management and financial management, using qualitative analysis, quantitative analysis, empirical research and other methods, This paper analyzes and explains the problems and causes of the problems existing in the cost management of Chinese manufacturing industry and CSR such as backward management concept and accounting method, poor system, distorted cost information, weak relevance of decision making, imperfect incentive system, and so on. This paper expounds the necessity and feasibility of implementing Activity-Based cost Management (ABCM) of South car Motor, and probes into the overall frame, implementation path and system elements of Activity-Based cost Management system based on lean management. Information platform construction and other innovative strategies and methods. Summing up and validating the effect of cost management improvement, improving the working experience of cost management of south car motor rationally, helping enterprises to realize and implement Activity-Based cost Management more deeply and effectively, and to improve the management method continuously. We will speed up the pace of building lean enterprises. The system of Activity-Based cost Management (ABCM) oriented to lean management is established and implemented, followed the principle of overall deployment, step-by-step implementation, continuous improvement of management functions, and the effectiveness of cost management improvement has been fully reflected. This paper holds that ABC is a kind of cost management mode with advanced management ideas. Although the management practice in our country is not popularized and some difficulties and problems are encountered in the implementation process, it does not affect its application prospect. Enterprises should conform to the trend, overcome difficulties and strive for the conditions to implement this advanced cost management model.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.6;F406.7

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