基于物料流成本管理的H公司精益改进研究-工商管理专业论文.docxVIP

万方数据 万方数据 中文摘要 我国是制造业大国，制造行业在创造了大量价值和提供了大量就业岗位的 同时，也消耗了大量的资源。在不断变化的市场环境背景下，我国的制造业需 要进行产业的升级和转变，以保持和提高市场竞争力。在产业升级转变的过程 中，除了对生产技术有所要求外，也对企业的管理思路和方法提出了更高的要 求，具体表现在将提高企业利润的途径从扩大生产规模、占用更多生产资料， 转变到充分利用现有生产条件、减少材料消耗、缩短生产周期的方式上来。 本文以生产轿车用精铸铝轮胎模具的 H 公司为研究对象，对其所处的行业、 企业自身的特点进行分析。目前模具行业多采用传统的大生产方式进行管理， 很难发现在生产中存在的浪费。要从根本上有效提升竞争力，就必须充分认识 并消除浪费，必须转变管理思想，将传统的大生产理念，逐步转变到精益生产 理念上来。运用精益生产的理念对 H 公司现有的物料流动路径和物料消耗进行 观察，寻找在产品生产过程中存在的浪费情况；运用物料流成本会计管理对物 料消耗的记录方式，实现由定向定量的转变，以便更直观的发现生产中的浪费。 在之前对 H 公司观察的基础上，将收集到的信息进行整理和分析后，将不 同种类的浪费进行分类，运用不同的精益生产工具进行改善。最重要的是全公 司所有员工都要建立精益的思维方式，按照精益的理念来开展工作，以此来达 到降低企业成本，提高企业竞争力的最终目的。 关键词：精益生产 物料流成本 流程改善 ABSTRACT Our country has leading position in manufacturing field, which creates much value and provides many work careers but also consumes too much resource. To keep and improve the competitiveness in the background of changing market, we need to upgrade and transform our industry. During the period of upgrade and transform, not only need us improve the technology, but also the management idea and the way of thinking. Specifically, we have to transform the way of gaining profits from enjoying large scale of economics, utilize more resources to less resource; to cut the cycle of production, to best suit the current production condition. This article based on the research of actual situation of H Company, whose main product is aluminum-casting tire mold for car, and analysis the characteristic of this company and the whole field. At the time being, the traditional way used in tire mold industry is mass production, which leads it hard to discover the waste during the production. We need to change our mind from traditional way to lean thinking to understand the waste fully and eliminate it eventually, to improve our competition. Observing the handling track and resource consumption of H Company by lean thinking, to find the existing waste during the production; recording the consumption of resource as material flow cost accounting (MFCA)