基于成本控制的精益六西格玛模式创新研究——以跨国公司H集团HS事业部M系列产品物流优化为例

在成本控制理论与传统精益、六西格玛理论的基础上，提出了整合成本控制财务指标的精益六西格玛质量管理新模式。通过成本控制指标来评定、筛选真正为企业创造效益的优质精益六西格玛项目，不仅可以避免隐性成本上升的项目出现，并将改善成果反映在财务指标中，还可以通过成本控制等财务指标对项目进行长期追踪与控制。这一模式与精益六西格玛项目的思维模式不同之处在于更关注于经济效益的贡献与业务指标改善的统一：立足于财务评价体系，强调项目的选择与成果控制要以成本控制财务指标作为起点与终点。新模式的提出改变了传统质量管理中为了实施项目而选择项目，避免了项目对于一类业务指标改善而造成隐性成本上升的可能性，实现了改善成果对企业经济效益的长期贡献。

Research on Innovation of Lean Six-sigma Based on Cost Control: A Case Study on Optimization of H SBU Logistics System

Based on cost control theory and traditional lean and six sigma theory, we focuses on the integration of the cost control financial indicators and Lean Six Sigma improved quality management model. Through the cost control indicators evaluation, to pick out the real Lean Six Sigma project which can bring benefits for the enterprise, and avoiding the project in which the hidden costs rise. The improve achievement can be reflected in the financial indicators, and can be as long-term tracking and control actions through the cost control of financial indicators. This model which is different from the thinking mode of lean six sigma project pay more attention to the unity of the contribution of economic benefits and business indicators, based on the financial evaluation system, stress control in the cost control of project selection and results to take financial indicators as a starting point and end point, thereout changing quality management of selecting the project in order to do project, to a void the possibility of hidden costs rise for a class of business indicators improvement, has achieved to the long-term contribution of enterprise's economic benefits by the improved results.