中小企业精益成本管理问题研究毕业论文_农林经济管理毕业论文

中小企业精益成本管理问题研究毕业论文

2021-04-08更新

摘 要

自改革开放以来,随着我国国民经济的快速发展以及国家政策的大力扶持,中小企业的数量正在与日俱增,一跃而为了我国国民经济的重要组成部分,成为了我国经济发展的巨大推动力量。我国中小企业遍布各行各业,相对于大型企业和国有企业而言,中小企业注册要求低,成立难度小,发展速度快,经营决策速度快,风险与成本相对大型企业与国有企业来说较低,但是中小企业规模小,融资困难,转型困难,企业的发展不规范,凝聚力低,容易出现大型经营问题。在这样的市场环境中,中小企业要想谋求发展,就必须建立科学的管理体制。

本文以W公司为例,首先介绍了中小企业精益成本问题研究的研究背景及研究意义,随即从国内外两方面总结现有的研究成果,在此基础上对此问题进行了更加深入的研究,总结出精益成本管理在W公司实行后的优点以及不足之处。并通过研究,得出了本文的结论:实行精益成本要从供应链上个各个具体环节入手,抓住细节,制定科学有效的精益成本管理计划并且设立监察小组督促精益成本管理的落实,对不足之处加以整改,使W公司的成本管理相对成功,对公司的发展带来了重大意义,也为日后进行中小企业精益成本管理研究提供了借鉴。

关键词:精益成本管理;供应链;W公司;精益思想

Research on Lean Cost Management of Small and Medium-sized Enterprises——Taking W Company as an Example

ABSTRACT

Since the reform and opening up, with the rapid development of China’s national economy and the strong support of national policies, the number of small and medium-sized enterprises is increasing day by day, and for the important part of our national economy, it has become a huge driving force for China’s economic development. SMEs in China are spread across all walks of life. Compared with large enterprises and state-owned enterprises, SMEs have low registration requirements, are difficult to set up, develop fast, and have fast decision-making. Risks and costs are relatively low for large enterprises and state-owned enterprises. However, the scale of small and medium-sized enterprises is small, financing is difficult, and transformation is difficult. The development of enterprises is not standardized, the cohesiveness is low, and large-scale operation problems are prone to occur. In such a market environment, if a small and medium-sized enterprise wants to seek development, it must establish a scientific management system.

Taking W company as an example, this paper first introduces the research background and research significance of the research on lean cost of small and medium-sized enterprises, and then summarizes the existing research results from both domestic and foreign aspects. On this basis, this issue is further studied. Summarize the advantages and disadvantages of lean cost management after the implementation of W company. Through research, the conclusion of this paper is drawn: the implementation of lean cost should start from the specific links in the supply chain, grasp the details, formulate a scientific and effective lean cost management plan and set up a monitoring team to supervise the implementation of lean cost management. The rectification of the place has made the cost management of W Company relatively successful, which has brought great significance to the development of the company, and also provided reference for the future research on lean cost management of small and medium-sized enterprises.

Key words: Lean cost management; supply chain; W company; Lean thinking

目 录

1 绪论………………………………………………………………………………………1

1.1 研究背景…………………………………………………………………………1

1.2 研究意义…………………………………………………………………………1

1.3 国内外研究现状………………………………………………………………1

1.3.1 国外研究现状…………………………………………………………1

1.3.2 国内研究现状…………………………………………………………2

1.3.3 国内外文献评论……………………………………………………4

2 精益成本管理的理论基础………………………………………………………………………………6

2.1 精益成本管理的概念……………………………………………………………………6

2.1.1 成本管理概念…………………………………………………………6

2.1.2 精益成本管理概念…………………………………………………7

2.2 精益成本管理的内容……………………………………………………………………7

2.2.1 精益采购成本管理…………………………………………………7

2.2.2 精益设计成本管理…………………………………………………8

2.2.3 精益物流成本管理…………………………………………………8

2.2.4 精益生产成本管理…………………………………………………8

2.2.5 精益服务成本管理…………………………………………………9

3 中小企业经营环境分析………………………………………………………………………………10

3.1 外部经营环境分析……………………………………………………………………10

3.2 内部经营环境分析……………………………………………………………………11

4 基于供应链视角下W企业的精益成本管理存在问题分析…………………………………………………12

4.1 W公司的基本情况……………………………………………………………………………12

4.2 W公司的成本管理的内容…………………………………………………………………13

4.3 存在的问题及原因分析……………………………………………………………………14

4.3.1 采购成本管理问题及原因分析…………………………………………………14

4.3.2 设计成本管理问题及原因分析…………………………………………………15

4.3.3 物流成本管理问题及原因分析…………………………………………………15

4.3.4 生产成本管理问题及原因分析…………………………………………………15

4.3.5 服务成本管理问题及原因分析…………………………………………………16

5对策与建议…………………………………………………………………………………………17

5.1 精益采购成本管理……………………………………………………………………17

5.2 精益设计成本管理……………………………………………………………………18

5.3 精益物流成本管理……………………………………………………………………18

5.4 精益生产成本管理……………………………………………………………………18

5.5 精益服务成本管理……………………………………………………………………19

6 结论………………………………………………………………………………………………20

以上是资料介绍,完整资料请联系客服购买,微信号:bysjorg 、QQ号:3236353895

群聊信息

  • 还没有任何群聊信息,你来说两句吧
  • 发表评论


推荐链接