[工学]基于精益思想的项目成本控制.doc

基于精益思想的项目成本控制 ——以比亚迪汽车生产为例 摘要：由于现在许多企业的项目成本管理当中存在严重的浪费现象，使得企业在日益竞争激烈的市场中被淘汰，所以，如果企业要在市场中生存，必须规范企业成本管理制度，降低企业生产浪费，提高企业竞争力。 精益思想是一种先进的管理思想，把它运用到项目成本管理当中能够有效的控制项目成本，因为精益思想的核心就是消除浪费，减少不必要的支出。运用精益思想对企业的整个项目流程进行控制，从产品的设计阶段开始实施产品成本控制，实现产品的全寿命周期成本控制。在精益设计成本控制中运用目标成本规划法、价值工程、质量功能展开等方法能够有效的控制设计成本，同时把顾客的需求融合到产品的设计当中。在精益采购成本控制阶段，企业可以通过规范采购制度和经济批量订货等方法来降低采购成本。精益生产阶段，企业可以运用敏捷制造和全面质量管理，及时发现生产过程中的浪费现象并与改正，消除浪费，降低成本。精益物流成本控制阶段，企业可以采用价值流程分析对整个流程分析，寻求不必要的浪费。总之，精益思想的重点就在减少浪费，提高顾客满意度，从而达到降低成本，提高企业的综合竞争力。 关键词：精益思想，成本控制，价值流，价值工程 Project cost control based on lean thinking ——take BYD auto production for example Abstract: Because there is a serious waste of the project cost management in many companies，Making enterprises in the increasingly competitive market to be eliminated，Therefore，If the enterprise want to survive in the market，they must standardize cost management system, reduce production waste, Improve the competitiveness of enterprises. Lean Thinking is an advanced management ideas.If we apply lean thinking to project cost management, it can effectively control project costs, Because the core of lean thinking is to eliminate waste and reduce unnecessary expenditures.We can use lean thinking to control the entire project process in the enterprise, From product design stage to implement product cost control, We can achieve cost control in the product life cycle. Lean design cost control use target costing, value engineering, quality function deployment and other methods to effective control design cost, at the same time consider the needs of the customer into product designs. In the phase of the lean procurement cost control, enterprises can standardize the procurement system and economic order quantities and other methods to reduce procurement costs. Lean production stage, Enterprises can use agile manufacturing and total quality management to discover waste in the production process and with the corrections, eliminating waste, reducing costs.In the lean logistics cost con