| 基于四新技术下搭建的全价值链精益成本管控体系的应用 |
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| 引用本文： | 孙晶磊,刘瑶华.基于四新技术下搭建的全价值链精益成本管控体系的应用[J].价值工程,2022(5). |
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| 作者姓名： | 孙晶磊 刘瑶华 |
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| 作者单位： | 军委装备发展部价格评审中心;陆装驻重庆地区第五军代室 |
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| 摘 要： | 精益成本管理模式是以客户满意为前提,以精益管理为手段,以降低成本为途径,以提高企业竞争力为目标,形成了包括采购、设计、生产、物流、服务等作业环节上的企业供应链成本管理理念。本文结合企业成本管理的现状,以“成本设计、设计成本、运营成本、成本运营”为思路,搭建全价值链精益成本管控体系。希望对企业提高精益成本管理的水平提出了有益的启示。
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| 关 键 词： | 精益成本管控 四新技术 全价值链 |
Application of Lean Cost Control System of Whole Value Chain Based on Four New Technologies |
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| SUN Jing-lei,LIU Yao-hua.Application of Lean Cost Control System of Whole Value Chain Based on Four New Technologies[J].Value Engineering,2022(5). |
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| Authors: | SUN Jing-lei LIU Yao-hua |
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| Institution: | (The Price Evaluation Center of the Equipment Development Department of the Military Commission,Beijing 100034,China;The Fifth Army Representative Office of Luzhuang Stationed in Chongqing,Chongqing 400060,China) |
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| Abstract: | The lean cost management model is based on customer satisfaction as the premise,with lean management as a means,with cost reduction as a way,with the goal of improving the competitiveness of enterprises,and has formed a process including procurement,design,production,logistics,service and other operating links.Enterprise supply chain cost management concept.Based on the current situation of enterprise cost management,this paper takes"cost design,design cost,operating cost,and cost operation"as the idea to build a lean cost control system for the entire value chain.It is hoped that it will provide useful enlightenment for enterprises to improve the level of lean cost management. |
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| Keywords: | lean cost control four new technologies whole value chain |
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