本文選題：精益成本管理 + 價(jià)值鏈��； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：煤炭企業(yè)是采掘業(yè)構(gòu)成中的重要組成部分,對(duì)國(guó)民經(jīng)濟(jì)的發(fā)展有著重要意義。隨著經(jīng)濟(jì)周期下行,煤炭企業(yè)面對(duì)產(chǎn)能過剩的壓力,煤炭行業(yè)運(yùn)用的成本管理方法已經(jīng)不適應(yīng)市場(chǎng)的變化,急需全新的成本管理模式來(lái)替代傳統(tǒng)成本管理。最大限度地降低成本成本煤炭企業(yè)挖潛增效的有效途徑,以適應(yīng)隨時(shí)代發(fā)展變化的競(jìng)爭(zhēng)需要。本文在對(duì)精益成本管理理論研究基礎(chǔ)之上,探討了精益成本管理的有關(guān)內(nèi)容,并將其應(yīng)用到F公司當(dāng)中以解決挖潛效能的問題。首先,本文討論了精益管理、成本管理、戰(zhàn)略管理、價(jià)值鏈管理和作業(yè)管理理論對(duì)精益成本管理的指導(dǎo)作用,對(duì)精益成本管理的有關(guān)內(nèi)容進(jìn)行了詳細(xì)概述,論證了其必要性。其次,本文研究F煤礦成本管理現(xiàn)狀及存在的問題,一方面,F煤礦生產(chǎn)現(xiàn)場(chǎng)管理不完善、機(jī)器設(shè)備故障率較高、考核制度不健全等使得生產(chǎn)成本居高不下;另一方面,F煤礦對(duì)于采購(gòu)、生產(chǎn)、物流等價(jià)值鏈中的各個(gè)作業(yè)成本認(rèn)識(shí)不足,沒有制定相應(yīng)的改善措施來(lái)進(jìn)行成本管控。再次,對(duì)其存在問題的原因進(jìn)行了剖析。分析表明該公司經(jīng)營(yíng)環(huán)境受經(jīng)濟(jì)下行影響,成本管理觀念淡薄,成本管理方法粗放,成本管理內(nèi)容缺失,成本責(zé)任劃分不清。最后,將對(duì)精益成本管理的主要內(nèi)容應(yīng)用到F煤礦當(dāng)中,設(shè)計(jì)了在F煤礦實(shí)施精益成本管理的總體思路,并詳細(xì)闡述了從采購(gòu)、生產(chǎn)和物流三個(gè)方面對(duì)成本進(jìn)行精益成本管理的具體措施。另外,為保障精益成本管理在F煤礦成功實(shí)施,文章提出培育精益思想文化、加強(qiáng)安全綠色生產(chǎn)與安全培訓(xùn)、整合信息支持系統(tǒng)等建議。
[Abstract]:Coal enterprise is an important component of mining industry, which is of great significance to the development of national economy. With the decline of economic cycle, coal enterprises face the pressure of overcapacity, the cost management methods used in coal industry have not adapted to the changes of the market, so it is urgent to replace the traditional cost management with a new cost management model. The effective way to reduce the cost of coal enterprises is to meet the needs of competition with the development of the times. Based on the research of lean cost management theory, this paper discusses the relevant contents of lean cost management, and applies it to F Company to solve the problem of tapping potential efficiency. Firstly, this paper discusses the guiding role of Lean Management, cost Management, Strategic Management, value chain Management and Activity-Based Management in Lean cost Management, summarizes the relevant contents of Lean cost Management in detail, and demonstrates its necessity. Secondly, this paper studies the current situation and existing problems of cost management in F coal mine. On the one hand, the production cost of F coal mine is not perfect, the failure rate of machinery and equipment is high, the examination system is not perfect, and so on. On the other hand, the coal mine has insufficient understanding of the cost of activities in the value chain, such as purchase, production, logistics and so on, and has not formulated corresponding improvement measures to carry out cost control. Thirdly, the causes of the problems are analyzed. The analysis shows that the operating environment of the company is affected by the economic decline, the concept of cost management is weak, the method of cost management is extensive, the content of cost management is missing, and the division of cost responsibility is not clear. Finally, the main contents of lean cost management are applied to F coal mine, and the overall idea of implementing lean cost management in F coal mine is designed. Production and logistics three aspects of the cost of lean cost management measures. In addition, in order to ensure the successful implementation of lean cost management in F coal mine, the paper puts forward some suggestions, such as cultivating lean ideology and culture, strengthening safety green production and safety training, integrating information support system and so on.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.21;F406.72

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