DX公司的制造成本控制研究

发布时间：2024-03-30 01:17

　　对制造企业来说,成本优势或差异化优势都是保持竞争力的强有力手段。能够同时拥有两种优势的企业能够赢得更多客户的青睐。在激烈的市场竞争下,我国某些企业开始效仿追随国外优秀企业的典型成功案例,如施行精益化生产方式。精益生产的制造目标不仅仅是生产低成本高质量产品,而是将提高企业价值作为主要战略目标。我国大型企业效仿精益生产取得一定成效的同时,许多中小企业也开始跟随并使用精益化生产,由于会计管理方法仍旧使用的是传统会计方法,未完全标准化,使得精益化改革无法彻底,企业管理层也无法善用精益会计方法。本文基于制造成本的发生在现场,因此成本控制从生产现场开始的思路,以DX公司制造成本居高不下的情况为切入点,引出企业进行精益生产转型的迫切性,提出实施精益化管理的同时精益会计体系贯穿其中的优化方案,从而实现成本控制的效果。为制造企业在今后的发展提供一些借鉴。

【文章页数】：70 页

【学位级别】：硕士

【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
Chapter 1 Introduction
    1.1 Background
    1.2 Purpose and Significance of the Research
        1.2.1 Purpose
        1.2.2 Significance
    1.3 Research method,content and framework
        1.3.1 Research Method
        1.3.2 Research Content
        1.3.3 Research Framework:
Chapter 2 Literature Review
    2.1 Lean Production and Cost Control
        2.1.1 Foreign research literature
        2.1.2 Domestic research literature
        2.1.3 Research reviews at home and abroad
    2.2 Lean accounting
        2.2.1 Foreign research status
        2.2.2 Domestic research status
        2.2.3 Research reviews at home and abroad
Chapter 3 The current situation and problems of DX company's production cost control
    3.1 Introduction to DX Company
        3.1.1 Introduction to DX Company
        3.1.2 Product of DX Company
    3.2 Production cost structure of products
    3.3 Main problems existing
        3.3.1 Ignoring the construction of cost control culture
        3.3.2 Inaccurate cost information
        3.3.3 high cost of raw materials
        3.3.4 Low production efficiency and high product inventory
        3.3.5 Ignoring the impact of design on production cost
Chapter 4 Production Cost Control Optimization Ideas and Necessity
    4.1 Cost control ideas
    4.2 Necessity of lean cost control
        4.2.1 More reasonable cost data
        4.2.2 Facilitate the management of waste in the production process
Chapter 5 DX Company Production Cost Control Optimization Scheme
    5.1 Establish the culture of cost control and lean production
        5.1.1 Enhance the awareness of lean cost control
        5.1.2 Establishing a proposal and improvement system to realize Kaizen
    5.2 Cost control starts with product design
    5.3 Establish strategic relationship with high quality suppliers
    5.4 Determine product cost based on value stream costing
        5.4.1 Identify the value stream
        5.4.2 Conduct value stream costing
        5.4.3 Resource capability analysis of value stream
    5.5 Improve production based on value stream costing
        5.5.1 Implement standardized operations
        5.5.2 Visual management of Kanban
Chapter 6 Conclusions and Deficiencies
    6.1 Conclusion
    6.2 Deficiencies
Reference



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