精益生产方式下的目标成本管理初探

精益生产方式,亦称敏捷生产方式,是指以最小的资源耗费,创造最大价值的一种生产方式.目标成本管理,是企业目标管理的一个重要内容,它是以产品成本为对象进行的目标管理.根据精益生产方式的特点,其目标成本管理,要从产品价值链角度着手,这就是成本发生的基础阶段;从供应链角度开始,即采购、设计、生产、物流和服务成本开始,谋取供应链成本最小,降低成本,提高效率.

THE STUDY ON THE TARGET COST MANAGEMENT IN LEAN PRODUCTION

Lean production is a kind of productive method, that is to say cost the least resource while product the highest output value. Target cost management is an imprtant content of enterprise target management. The target of the administration is product cost. According to the feature of lean production, we should access from product value chain to implement target cost management, which is the basic staget of cost. From the beginning of supply chain, the beginning of purchase design,product,logistics and service cost, productor should strive for the lowest cost supply chain and raise efficiency.