基于精益思想的成本管理探究
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摘要
随着国家宏观经济改革的持续深化,供给侧结构性改革作为重点深入推进。铁路货车行业经过多年发展产能过剩,铁路货车市场也正从阶段性波动走向结构性变化,靠规模效益取胜已经成为历史。笔者结合精益思想和企业实际,探索和思考精益成本管控模式提升企业竞争力的作用和意义。
With the continuous deepening of macroeconomic reform, supply-side structural reform has been promoted as a key point in China. After years of development, there is overcapacity in the railway truck industry, the market is also changing from periodic fluctuation to structural change and economies of scale are a thing of the past. Based on lean thinking and enterprise practice, this paper discusses the role and significance of lean cost control mode to improve enterprise competitiveness.
With the continuous deepening of macroeconomic reform, supply-side structural reform has been promoted as a key point in China. After years of development, there is overcapacity in the railway truck industry, the market is also changing from periodic fluctuation to structural change and economies of scale are a thing of the past. Based on lean thinking and enterprise practice, this paper discusses the role and significance of lean cost control mode to improve enterprise competitiveness.
引文
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[4]穆海平.企业物流成本分析及控制措施研究[J].价值工程,2011,30(27):16-17.
[2]成小军.精益设备管理在生产企业的应用[J].中国高新技术企业,2014(29):171-172.
[3]袁园.基于现代精益成本管理的中国制造业发展[J].经济管理,2010,32(2):61-64.
[4]穆海平.企业物流成本分析及控制措施研究[J].价值工程,2011,30(27):16-17.