生产型企业精益生产方式下的成本管理研究

成本管理是企业经营管理中重要的一环,只有建立了良好的成本管理制度,企业才能在不断创新的基础上,保持成本的竞争优势。精益成本管理理念作为一种先进的成本管理理念,可以作为企业实施低成本战略的核心思想。本文从精益成本管理理论出发,通过对现有精益生产方式下的成本管理存在的问题进行分析,提出了完善精益成本管理的建议,为中国生产型企业的经营管理提供一个改进成本的方法,为中国生产业的发展做一点有意义的工作。

Research on Cost Management under the Way of Lean Production in the Manufacturing Enterprise

Cost management is one of the most important components of enterprise business management.As long as a good cost management system has been established,the enterprise can,on the basis of continous innovation,remain cost competitive advantage.As advanced concepts,the philosophy of lean cost management can be the core business thinking of low cost strategy.Based on the theory of the lean cost management,through analysis of the existing problems in cost management under the way of lean production,the thesis puts forward the suggestions of perfecting lean cost management.Those will provide a method to improve cost reduction for China’s manufacturing enterprises,which will make sense to the deveopment of manufacturing industries in China.