精益生产方式下的成本管理分析

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1、TheResearchontheCostManagementinLeanProductionABSTRACTCostmanagementisakeyfactorofsuccessfulbusinessadministration．Howtoreducecostbycostmanagementisanextremelyimportantaffairinenterprisemanagementstrategy．Itdeterminesthecompetitiveabilityoftheenterprise．Tokeeptheadvantagesinthecompetitionofcos

2、tandgainsurvivalanddevelopmentinthemarket，enterpriseshavetosetupeffectivecostmanagementsystemonthebasisofcontinualinnovation．Undertheinfluenceoftraditionalcostmanagementconcept，highcostofsomemanufacturingenterprisesbecauseofignoringtechnologyofcostmanagementandcostforecastisstillaveryseriousis

3、suetobeimprovedurgentlyintraditionalproduction．Inviewofthiskindofphenomenon，thisdissertationselectscostmanagementinleanproductionfortheobjectofresearch．Itwillorganizeinthisway：firstly,itintroducestraditionalproduction，leanproduction，costmanagementintraditionalproductionandcostmanagementinleanp

4、roduction；Secondly,itcomparescostmanagementintraditionalproductionwithinleanproductiontoexplainthedifferencesbetweenthem；Thirdly,itsetsupthemodeofcostmanagementinleanproduction，whichisconstitutedbyfourpartialconstitutions．Theyaretargetcostingcontrollingtheimplementationofthedesignstage；activit

5、y—basedcostingandTOCcontrollingthecostofproductionprocess，just—in—timeconsummatingthemode，thebalancedscorecardassessingtheimplementationofcostcontr01．Eachpartialimplementationisdesignedindetail；then，itanalysesthepracticalapplicationofthismodelbytheimplementationofJCompany,anddiscussesthepracti

6、calapplicationofJCompany．Finally,itpointsoutthedeficienciesofJCompany’Scostmanagementinpracticeandputsforwardsomesuggestions．Thisdissertationprovidesthemanufacturingenterpriseswhichhavingbeeninleanproductionwiththevaluableinformationabouthowtoimprovetheircostmanagement．Italsoenablesthoseenterp

7、risesapplyoneofthecostmanagementmodes．Thereforeithassomepracticalvalue．Keywords：Leanproduction；Costmanagement；Activity-basedcosting：Just--in．．time；Thebalancedscorecard致谢时光飞逝，弹指间，三年的研究生生活即将走到尽头，就要离开熟悉的学校、老师、同学和朋友了，有太多的依恋和感动让我终生无法忘怀!在此衷心感