發(fā)布時(shí)間：2018-07-10 17:10

  本文選題：精益成本管理 + 價(jià)值鏈　； 參考：《河北師范大學(xué)》2017年碩士論文

【摘要】：鋼鐵行業(yè)作為我國(guó)經(jīng)濟(jì)的基礎(chǔ)性產(chǎn)業(yè),在近幾年整體經(jīng)濟(jì)下滑,鋼材市場(chǎng)需求較于疲軟,產(chǎn)量下降。在“十一五”期間,我國(guó)鋼鐵行業(yè)的粗鋼產(chǎn)能過(guò)剩。鋼鐵行業(yè)之間的競(jìng)爭(zhēng)加劇,并且鋼材價(jià)格也在不斷下跌。目前鋼鐵行業(yè)的形勢(shì)不容樂(lè)觀,處于低增長(zhǎng)、低效益、低價(jià)位和高壓力的形勢(shì)。面對(duì)“三低一高”的形勢(shì)壓力,鋼鐵行業(yè)需要轉(zhuǎn)變生產(chǎn)方式,主動(dòng)推動(dòng)財(cái)務(wù)管理創(chuàng)新。鋼鐵行業(yè)需求不足,產(chǎn)量下降,行業(yè)之間競(jìng)爭(zhēng)加劇,導(dǎo)致鋼鐵成本只升不降。國(guó)家節(jié)能減排的政策也提升了鋼鐵成本。傳統(tǒng)的成本管理單純依靠提高售價(jià)來(lái)降低成本,然而售價(jià)的提高則會(huì)降低市場(chǎng)占有率,并不利于企業(yè)長(zhǎng)期發(fā)展。每個(gè)企業(yè)都有責(zé)任和義務(wù)去改善這一情況。要改變這種狀況,結(jié)構(gòu)的調(diào)整升級(jí)以及財(cái)務(wù)戰(zhàn)略和成本管理的重要性日益突出。深化鋼鐵行業(yè)供給側(cè)改革,推進(jìn)鋼鐵行業(yè)去產(chǎn)能。企業(yè)的成本管理在企業(yè)整體的戰(zhàn)略布局中顯得尤為重要。在國(guó)家去產(chǎn)能的政策召喚下,為了企業(yè)的生存和發(fā)展,X公司引進(jìn)精益成本管理,調(diào)整產(chǎn)品結(jié)構(gòu),進(jìn)行對(duì)標(biāo)挖潛,降本增效,有效降低成本。企業(yè)堅(jiān)持以“做精、做專(zhuān)、做強(qiáng)”為導(dǎo)向,在企業(yè)戰(zhàn)略導(dǎo)向要求下,走精益化道路,實(shí)現(xiàn)企業(yè)可持續(xù)發(fā)展。本文通過(guò)對(duì)精益成本管理理論的分析,描述了精益成本管理在X鋼鐵公司的具體應(yīng)用。本文首先交代了X鋼鐵公司實(shí)施精益成本管理的背景,介紹了企業(yè)的基本情況以及未實(shí)施精益成本管理之前的成本管理現(xiàn)狀。介紹了公司的成本管理組織和成本構(gòu)成。根據(jù)公司的具體情況,提出了成本管理存在的問(wèn)題。闡述了公司面臨的內(nèi)外部環(huán)境變化。然后結(jié)合精益成本管理的作用,提出了公司實(shí)施精益成本管理的作用。然后闡述了實(shí)施精益成本管理的支持工具。然后介紹了精益成本管理在X鋼鐵公司的具體應(yīng)用。在介紹開(kāi)發(fā)設(shè)計(jì)過(guò)程中,介紹了公司開(kāi)發(fā)設(shè)計(jì)的單位和具體步驟。結(jié)合公司實(shí)際實(shí)施情況以及具體案例,詳細(xì)分析開(kāi)發(fā)過(guò)程的精益化管理。高效完成開(kāi)發(fā)和財(cái)務(wù)流程,提高客戶(hù)滿(mǎn)意度,制定出最經(jīng)濟(jì)性的設(shè)計(jì)方案。其次是采購(gòu)過(guò)程,具體介紹了公司在采購(gòu)過(guò)程中的具體做法,通過(guò)鐵前原燃料攻關(guān)小組、備件聯(lián)盟、長(zhǎng)期戰(zhàn)略合作等措施,與供應(yīng)商互利共贏降低采購(gòu)成本。然后是生產(chǎn)制造過(guò)程,介紹了公司在生產(chǎn)過(guò)程方面的兩個(gè)創(chuàng)新點(diǎn),轉(zhuǎn)型升級(jí),提質(zhì)增效,實(shí)現(xiàn)企業(yè)價(jià)值最大化。將企業(yè)的財(cái)務(wù)和業(yè)務(wù)有效結(jié)合在一起,是實(shí)現(xiàn)生產(chǎn)過(guò)程的精益化的關(guān)鍵。營(yíng)銷(xiāo)服務(wù)過(guò)程中,就是要提高高品質(zhì)的服務(wù),滿(mǎn)足客戶(hù)需求。培養(yǎng)高素質(zhì)的銷(xiāo)售團(tuán)隊(duì)以及對(duì)銷(xiāo)售費(fèi)用實(shí)施精益化管理,達(dá)到降本增效的目的。最后是物流環(huán)節(jié),介紹了企業(yè)在物流環(huán)節(jié)的降低成本的具體措施,完善運(yùn)輸管理系統(tǒng)和信息系統(tǒng),減少倉(cāng)儲(chǔ)。結(jié)合前幾部分的成本管理,將精益物流管理融合到每一步驟,最大限度的降低成本。本文還介紹了X鋼鐵公司對(duì)非生產(chǎn)性費(fèi)用的精益化管理,從企業(yè)內(nèi)部控制成本,量入為出,開(kāi)源節(jié)流。將企業(yè)的財(cái)務(wù),業(yè)務(wù)和內(nèi)部實(shí)施精益成本管理,全方位的進(jìn)行成本管控,實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)。X鋼鐵公司發(fā)展綠色循環(huán)經(jīng)濟(jì),響應(yīng)國(guó)家號(hào)召,將節(jié)能減排運(yùn)用到成本管理當(dāng)中,降本增效,提高企業(yè)市場(chǎng)競(jìng)爭(zhēng)力。然后運(yùn)用相關(guān)因素合成計(jì)算法計(jì)算出成果效益以及實(shí)施精益成本管理的效果。最后提出X鋼鐵公司的精益成本管理對(duì)同行業(yè)的借鑒與啟發(fā)。本文通過(guò)文獻(xiàn)閱讀和案例研究,對(duì)X鋼鐵公司進(jìn)行全價(jià)值鏈分析。X鋼鐵公司推進(jìn)現(xiàn)代化管理模式,將精益管理和成本管理有效結(jié)合在一起,促使企業(yè)的管理邁出更大一步。在充分了解客戶(hù)需求的基礎(chǔ)上,以客戶(hù)需求增值為導(dǎo)向,了解市場(chǎng)形勢(shì),緊跟市場(chǎng)步伐,根據(jù)客戶(hù)需求和市場(chǎng)變化制定合理的設(shè)計(jì)方案,避免不必要的浪費(fèi)。精益成本管理使每個(gè)有關(guān)部門(mén)都參與進(jìn)來(lái),將財(cái)務(wù)部門(mén)與業(yè)務(wù)部門(mén)有效結(jié)合,實(shí)現(xiàn)全價(jià)值鏈管理。實(shí)時(shí)監(jiān)控成本進(jìn)度,動(dòng)態(tài)的了解成本管控。
[Abstract]:As the basic industry of China's economy, the iron and steel industry has fallen in the overall economy in recent years, the demand for steel market is weaker and the output is declining. During the "11th Five-Year", the overcapacity of the steel industry in China was overcapacity. The competition between steel and steel industry was intensifying and the price of steel was falling. The situation of the steel industry is not optimistic. In the face of the situation of low growth, low benefit, low price and high pressure. Facing the situation pressure of "three low and one high", the steel industry needs to change the mode of production and actively promote the innovation of financial management. The steel industry demand is insufficient, the output is reduced, and the competition between the industries is aggravated, the cost of steel and iron is only rising. The policy of national energy saving and emission reduction has also been promoted. The traditional cost management simply relies on raising the price to reduce the cost, but the increase in the price will reduce the market share, which is not conducive to the long-term development of the enterprise. Each enterprise has the responsibility and obligation to improve this situation. To change this situation, the upgrading of the structure and the importance of the financial strategy and cost management. It is becoming more and more important to deepen the supply side reform of the iron and steel industry and promote the capacity of the iron and steel industry. The cost management of the enterprise is particularly important in the strategic layout of the enterprise. In order to survive and develop, X company introduces lean cost management, adjusts product structure, tapping the potential and increasing efficiency for the sake of the survival and development of the enterprise. In order to reduce the cost effectively, enterprises adhere to the guidance of "doing fine, doing specialization and doing strong", taking the lean road and realizing the sustainable development of enterprises under the requirements of enterprise strategy guidance. Through the analysis of the lean cost management theory, this paper describes the specific application of lean cost management in the X Steel Corp. This article first gives a substitution of the implementation essence of X to the implementation of the Steel Corp. In the background of cost management, this paper introduces the basic situation of the enterprise and the status of cost management before the implementation of the lean cost management. It introduces the organization of cost management and the cost composition of the company. According to the specific situation of the company, it puts forward the existing problems of cost management, expounds the internal and external environmental changes facing the company, and then combines with lean. The role of cost management, the role of the company to implement lean cost management, and then the implementation of lean cost management support tools. Then the application of lean cost management in the X Steel Corp is introduced. In the introduction of the development and design process, the unit and specific steps of the company's development and design are introduced. Cases and specific cases, detailed analysis of the lean management of the development process, efficient completion of the development and financial process, the improvement of customer satisfaction, the formulation of the most economical design scheme. Secondly, the procurement process, specific introduction of the company in the procurement process, through the iron pre fuel clearance group, spare parts alliance, long-term strategy. Cooperation and other measures to reduce the cost of purchasing with the mutual benefit of the supplier. Then it is the manufacturing process. It introduces the two innovation points in the production process, the transformation and upgrading, the improvement of quality and the maximization of the enterprise value. The key to realize the lean production process is to combine the enterprise's financial and business effectively. In the process of business, it is to improve the quality of service and meet the needs of the customers. To cultivate high quality sales team and to implement lean management of sales expenses to achieve the goal of reducing the cost and increasing efficiency. Finally, the logistics link is introduced, the concrete measures to reduce the cost of the enterprise in the logistics link, the improvement of the transportation management system and information system, and the reduction of the warehouse. Combining the cost management of the previous parts, the lean logistics management is integrated into each step and the cost is reduced to the maximum. This article also introduces the lean management of the non productive costs by the X Steel Corp, from the internal control of the cost, to the output and the savings. Cost management and control to realize the strategic goal of the enterprise.X Steel Corp to develop green circular economy, responding to the national call, applying energy saving and emission reduction to cost management, reducing the efficiency and improving the competitiveness of the enterprise market. Then, using the related factors synthetic calculation method to calculate the results and implement the effect of lean cost management. This paper puts forward the reference and Enlightenment of the lean cost management of the X Steel Corp to the same industry. Through the literature reading and case study, this paper carries out the full value chain analysis of the X Steel Corp to promote the modern management model of.X, and combines the lean management and the cost management together effectively to make the management of the enterprise step into a greater step. On the basis of customer demand, we take the value added of customers as the guidance, understand the market situation, follow the market pace, formulate reasonable design plans according to customer needs and market changes, avoid unnecessary waste. Lean cost management makes every relevant department participate, combine the financial department with the business department effectively, and realize the full value chain. Management. Real-time monitoring of cost progress and dynamic understanding of cost control.
【學(xué)位授予單位】：河北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.31;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王健;;基于PDCA循環(huán)在全面預(yù)算管理中的應(yīng)用分析[J];現(xiàn)代商貿(mào)工業(yè);2015年16期

2 王雪紅;;精益會(huì)計(jì)企業(yè)成本管理體系研究綜述及展望[J];會(huì)計(jì)之友;2015年04期

3 張偉;;精益生產(chǎn)方式下的成本管理方法探討[J];企業(yè)導(dǎo)報(bào);2012年12期

4 解振華;;全面推行清潔生產(chǎn) 加快建設(shè)資源節(jié)約型、環(huán)境友好型社會(huì)[J];中國(guó)經(jīng)貿(mào)導(dǎo)刊;2010年23期

5 任鵬;金_gf ;;淺析精益化財(cái)務(wù)管理的發(fā)展趨勢(shì)[J];財(cái)務(wù)與會(huì)計(jì);2009年10期

6 金_gf ;;精益會(huì)計(jì):為精益企業(yè)篩選信息[J];財(cái)務(wù)與會(huì)計(jì);2009年10期

7 池海文;;精益生產(chǎn)方式的成本管理模式[J];審計(jì)與理財(cái);2006年12期

8 胡娟萍;精益成本管理模式探討[J];陜西廣播電視大學(xué)學(xué)報(bào)(綜合版);2005年03期

9 初蓓;供應(yīng)鏈成本的影響因素及控制方法[J];商場(chǎng)現(xiàn)代化;2005年22期

10 汪家常;;精益成本管理[J];經(jīng)濟(jì)管理;2003年03期

相關(guān)碩士學(xué)位論文 前1條

1 于雯;基于精益思想的航運(yùn)企業(yè)成本管理模式研究[D];中國(guó)海洋大學(xué);2007年

，

本文編號(hào)：2114050