發(fā)布時間：2018-07-10 17:10

  本文選題：精益成本管理 + 價值鏈��； 參考：《河北師范大學》2017年碩士論文

【摘要】：鋼鐵行業(yè)作為我國經(jīng)濟的基礎性產(chǎn)業(yè),在近幾年整體經(jīng)濟下滑,鋼材市場需求較于疲軟,產(chǎn)量下降。在“十一五”期間,我國鋼鐵行業(yè)的粗鋼產(chǎn)能過剩。鋼鐵行業(yè)之間的競爭加劇,并且鋼材價格也在不斷下跌。目前鋼鐵行業(yè)的形勢不容樂觀,處于低增長、低效益、低價位和高壓力的形勢。面對“三低一高”的形勢壓力,鋼鐵行業(yè)需要轉(zhuǎn)變生產(chǎn)方式,主動推動財務管理創(chuàng)新。鋼鐵行業(yè)需求不足,產(chǎn)量下降,行業(yè)之間競爭加劇,導致鋼鐵成本只升不降。國家節(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來降低成本,然而售價的提高則會降低市場占有率,并不利于企業(yè)長期發(fā)展。每個企業(yè)都有責任和義務去改善這一情況。要改變這種狀況,結(jié)構的調(diào)整升級以及財務戰(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公司引進精益成本管理,調(diào)整產(chǎn)品結(jié)構,進行對標挖潛,降本增效,有效降低成本。企業(yè)堅持以“做精、做專、做強”為導向,在企業(yè)戰(zhàn)略導向要求下,走精益化道路,實現(xiàn)企業(yè)可持續(xù)發(fā)展。本文通過對精益成本管理理論的分析,描述了精益成本管理在X鋼鐵公司的具體應用。本文首先交代了X鋼鐵公司實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成。根據(jù)公司的具體情況,提出了成本管理存在的問題。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,提出了公司實施精益成本管理的作用。然后闡述了實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鋼鐵公司的具體應用。在介紹開發(fā)設計過程中,介紹了公司開發(fā)設計的單位和具體步驟。結(jié)合公司實際實施情況以及具體案例,詳細分析開發(fā)過程的精益化管理。高效完成開發(fā)和財務流程,提高客戶滿意度,制定出最經(jīng)濟性的設計方案。其次是采購過程,具體介紹了公司在采購過程中的具體做法,通過鐵前原燃料攻關小組、備件聯(lián)盟、長期戰(zhàn)略合作等措施,與供應商互利共贏降低采購成本。然后是生產(chǎn)制造過程,介紹了公司在生產(chǎn)過程方面的兩個創(chuàng)新點,轉(zhuǎn)型升級,提質(zhì)增效,實現(xiàn)企業(yè)價值最大化。將企業(yè)的財務和業(yè)務有效結(jié)合在一起,是實現(xiàn)生產(chǎn)過程的精益化的關鍵。營銷服務過程中,就是要提高高品質(zhì)的服務,滿足客戶需求。培養(yǎng)高素質(zhì)的銷售團隊以及對銷售費用實施精益化管理,達到降本增效的目的。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,完善運輸管理系統(tǒng)和信息系統(tǒng),減少倉儲。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鋼鐵公司對非生產(chǎn)性費用的精益化管理,從企業(yè)內(nèi)部控制成本,量入為出,開源節(jié)流。將企業(yè)的財務,業(yè)務和內(nèi)部實施精益成本管理,全方位的進行成本管控,實現(xiàn)企業(yè)戰(zhàn)略目標。X鋼鐵公司發(fā)展綠色循環(huán)經(jīng)濟,響應國家號召,將節(jié)能減排運用到成本管理當中,降本增效,提高企業(yè)市場競爭力。然后運用相關因素合成計算法計算出成果效益以及實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同行業(yè)的借鑒與啟發(fā)。本文通過文獻閱讀和案例研究,對X鋼鐵公司進行全價值鏈分析。X鋼鐵公司推進現(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。在充分了解客戶需求的基礎上,以客戶需求增值為導向,了解市場形勢,緊跟市場步伐,根據(jù)客戶需求和市場變化制定合理的設計方案,避免不必要的浪費。精益成本管理使每個有關部門都參與進來,將財務部門與業(yè)務部門有效結(jié)合,實現(xiàn)全價值鏈管理。實時監(jiān)控成本進度,動態(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.
【學位授予單位】：河北師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.31;F406.7

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