精益成本管理在电子产业的应用探究

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1、0IntroductionContents0．1Researchbackgroundandsignificance⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·10．2Relevantliterature⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·20．3Researchmethodsandsteps⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯70．4Researchframework⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯j⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一71Theoreticalsummaryofleancostmanagement1．1Thede

2、finitiontothenotionoftheleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯‘81．1．1Definitionofleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯81．L2Thenatureofleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯··81．2Thebasictheoryofleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯91．2．1Theobjectivesofleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一91

3、．2．2111emaincharacteristicsandthestatusinmodemcostmanagementofLeancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·⋯⋯·⋯⋯·91．2．3Theadvantagesanddisadvantagesofleancostmanagement⋯⋯⋯⋯⋯⋯⋯·11．3Thetheoreticalframeworkofleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯”121．3．1Theplanningoftargetcost⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯

4、⋯⋯⋯⋯⋯⋯⋯⋯⋯121．3．2Themaintainingofcost⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯“131．3．3Costimprovement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·132Theanalysisofapplicationstatusofleancostmanagementinelectronicindustryl42．11hecharacteristicsofthecostmanagementintheelectronicindustry⋯⋯⋯⋯⋯”142．2nlebasicsituationofimplementi

5、ngleancostmanagementintheelectronicindustry⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·152．2．1Theapproachofimplementingleancostmanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯”152．2．2Followtheprincipleofconservation-oriented⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯162．3Theapplicationpremiseofleancostmanagementintheelectronicindustry⋯⋯⋯⋯⋯‘162．3．1Id

6、entifythevaluechainofelectronicproductmanufacturer⋯⋯⋯⋯⋯⋯⋯⋯172．3．2Dividecostcenterbycostdriver⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯l62．3．3Establishlong-termstrategicgoaloftheenterprise⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯。182．3．4Fullparticipation⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯182．4Thebasicelementsofimplementingleancostmanagementinthe

7、electronicindustry⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯182．4．1Theplanningoftargetcostinelectronicindustry⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯‘19III2．4．2Costmaintainingintheelectronicindustry⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯·’242．4．3Costimprovingintheelectronicindustry⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯