摘 要

自十一届三中全会以来，改革开放号角吹遍祖国各地，我们国家的经济得到了飞跃的发展，我国人民的生活质量也越来越高，所有企业都在寻找降低成本的途径来提高效益，特别是近几年来受人力,物料等价格上涨的影响，使得寻找降低成本来实现自身发展的道路，不得再有半分迟疑。

以五粮液公司为例，本文通过采用精益生产方式下的成本管理的相关理论来探讨，分析五粮液的成本管理的现状和存在的问题。本文首先阐释精益生产方式的定义和什么是精益思想，精益生产是一种以准时制造，尽可能消除一切浪费，力求零缺陷和零库存为主要目标的物质生产方式。接下来我们主要介绍了精益成本管理的主要内容和实施精益成本管理是为了什么，还有在生产中实行精益成本管理的价值所在，为接下来寻找降低五粮液公司的生产成本的方法提供理论方面的支持。本文对五粮液公司的概况，管理问题现状和精益生产管理应用进行了分析和研究，从收入和成本的对比分析以及成本构成与核算分析的角度来详细分析五粮液公司生产成本过高并一直未降低的问题所在。以精益生产的理论为依据，同时结合五粮液的实际状况，针对该公司存在的主要问题提出方法去改善并制定方案去实施。

本文运用价值流分析实现精益生产的途径，从五粮液公司的生产活动中判别出增值和非增值活动，来发现并最大程度的减少生产中不必要的虚耗，降低生产成本，使得公司的利润翻倍。

最后我们在本篇文章中对精益生产方式和成本管理做出总结，并对五粮液公司的成本管理问题提出几点建议，希望可以为五粮液股份有限公司提供略微的帮助。

关键词：精益生产；降低生产成本；价值流分析

Research on Enterprise Cost Management Based on Lean Production Method----- Take Wuliangye Company as an example

Abstract
Since the Third Plenary Session of the Eleventh Central Committee, the call for reform and opening up has been blown all over the country, the economy of our country has grown by leaps and bounds, the quality of life of our people has become higher and higher, and all enterprises are looking for ways to reduce costs to improve their efficiency, especially in recent years. The impact of rising prices such as materials makes it impossible to find a way to reduce costs to achieve its own development.
Taking wuliangye company as an example, this paper discusses the present situation and problems of wuliangye cost management by adopting the related theory of lean production method. This paper first explains the definition of lean production method and what is lean thought. Lean production is a kind of material production method that is made on time, eliminates all waste as much as possible, and strives for zero defects and zero inventory as the main goals. Next, we mainly introduce the main content of lean cost management and implement lean cost management for the purpose, and the value of implementing lean cost management in production, and provide theoretical support for the next search for ways to reduce the production cost of Wuliangye Company. This paper analyzes and studies the general situation of Wuliangye Company, the present situation of management problems and the application of lean production management. This paper analyzes in detail the problem of high production cost of Wuliangye Company from the perspective of the comparative analysis of revenue and cost and the analysis of cost composition and accounting. Based on the theory of lean production and combined with the actual situation of Wuliangye, this paper puts forward methods to improve and formulate plans to implement the main problems existing in the company.
This paper uses value flow analysis to realize lean production, and distinguishes the value-added and non-value-added activities from the production activities of wuliangye company to find and minimize unnecessary consumption in production, reduce production costs, and make the company's profits double.
Finally, we summarize lean production method and cost management in this article, and put forward some suggestions on cost management of wuliangye company, hoping to provide some help for wuliangye Co., Ltd..

Key words: Lean production ；Reducing production costs ；Value flow analysis

目录

1、绪论………………………………………………………………………………………………………………1

1.1 研究背景及选题意义………………………………………………………………………………1

1.2 文献综述………………………………………………………………………………………………….1

1.2.1国外研究综述…………………………………………………………1

1.2.2国内研究综述…………………………………………………………3

1.2.3文献评述………………………………………………………………5

1.3 研究方法和主体内容………………………………………………………5

1.3.1研究方法………………………………………………………………5

1.3.2主体内容………………………………………………………………5

1.4本篇论文的新颖点…………………………………………………………6

2、精益成本管理相关理论基础…………………………………………………7

2.1精益生产方式的定义和精益思想…………………………………………7

2.2 精益成本管理………………………………………………………………7

2.2.1内容与目标……………………………………………………………7

2.2.2成本管理的重要性……………………………………………………8

3、五粮液公司精益生产和成本管理现状分析……………………………………9

3.1简述企业概况………………………………………………………………9

3.2企业精益生产管理应用……………………………………………………10

3.3 五粮液公司成本管理现状………………………………………………11

3.3.1收入与成本的对比分析……………………………………………11

3.3.2成本构成与核算分析………………………………………………13

3.3.3传统成本管理与精益制造之间的比较……………………………13

3.4 五粮液公司成本管理存在的问题及原因分析……………………………16

3.4.1成本信息核算不准确………………………………………………16

3.4.2物流服务要求高以及库存量大……………………………………16

3.4.3五粮液公司成本管理未覆盖公司运营的整体……………………18

3.4.4公司员工缺乏成本管理意识………………………………………19

4、五粮液公司精益成本管理运行方案设计……………………………………20

4.1 JIT库存管理决策与价值流成本决策…………………………………20

4.2价值流成本核算…………………………………………………………22