论文以成都 C 公司生产成本管理作为研究对象，主要从质量管理状况、库存
成本、现场作业改善等方面进行了调研，采用了现状调查分析法、对比分析和文
献综述法对 C 公司进行分析。论文首先介绍了 C 公司的生产成本管理现状，总结
了管理中存在的问题，包括：库存成本高、现场浪费情况多、成本控制意识差、
质量管理水平低，然后针对这些问题分析总结了原因，并有针对性的制定并实施
了相关改进方案，比如推行 5S 管理，开展 QCC 活动，实施 TPM 设备管理，改变
作业员工激励考核方式等。最后，对方案实施后效果进行了确认。C 公司设备故障
率明显降低，产品质量水平得到了很大提升，减少了废品浪费、等待浪费、降低
了库存成本，提升了现场全员成本改善的意识，改变了绩效考核方式，提高了员
工的士气，最终，在整体上实现了生产成本的降低
本文通过对成都 C 公司生产成本管理的研究，旨在挖掘公司成本改善的方法，
同时提升公司全员的成本意识，消除生产活动过程中的浪费，使成本控制深入到
每一流程、每一个产品、每一个人，确保全面成本控制有效落实，从而提升公司
的市场竞争力
关键词：成都 C 公司 ，5S 管理，质量管理，成本意识ABSTRACT
II
ABSTRACT
The rapid development of Chinese enterprises in the past ten years thanks to the
domestic cheap labor, however, with the arrival of the aging era, as well as the
globalization, this advantage began to disappear, the labor cost is no longer cheap. What
more, the competition among enterprises is more and more intense. In order to deal with
these threats and, keep the company’s competitive advantage, more and more
enterprises began to pay attention to the reduction of production costs. Chengdu C
company, as a military enterprise, because of the low materials cost, and the high
threshold of military industry which one must need to enter to this market, therefore,
there are fewer competitors in this industry, the gross margin is maintain high level,
which makes company ignore cost management. With the national strategy,
civil-military inosculation, more and more private enterprises have participate in this
profitable market, as a result, Chengdu C company&39;s profit is getting thinner. In 2015,
general manager have launched the strong solid base business strategy, expect to
reduce production costs, maintain company&39;s share in the industry market, win a stable
development.
In this paper, the production cost management of Chengdu C Company is taken as
the research object, mainly from the aspects of quality management, inventory cost and
improvement of production field. Using the method of on-site investigation,
comparative analysis and literature review to analysis company’s situation. This paper
first introduces the current situation of production cost management of Company C,
summarizes the existing problems in management, including: high inventory cost,
wasteful situation, poor cost control and low quality management, and then summarizes
the reasons for these problems, formulate and carry out improvement programs, such as
the implementation of 5S management, QCC activities, the implementation of TPM
equipment management, adjust staff’s incentive methods. Finally, the effect of the
implementation was confirmed. Equipment failure rate was significantly reduced, the
product quality level has been greatly improved, reducing inventory costs, waste. It
raised the cost improvement consciousness of the whole staff, set up a new performance
appraisal method, improved the morale of the staff, and finally realized the reduction of
the production cost as a whole.ABSTRACT
III
In this paper, through the research on the production cost management of Chengdu
C Company, it aims to tap the method of improving the cost of the company, at the
same time enhance staff’s cost consciousness, eliminate the waste in the process of
production, make the cost control deep into each process, every product , everyone, to
ensure the effective implementation of comprehensive cost control, thereby enhancing
the company&39;s market competitiveness.
Keywords: Chengdu C Company，5S Management，Quality Management，Cost-
Awareness目 录
IV
目 录
第一章 绪论........ 1
1.1 选题背景 .......... 1
1.2 研究的内容和意义........ 2
1.2.1 研究的内容 ......... 2
1.2.2 研究的意义 ......... 3
1.3 研究思路及论文框架.... 3
1.3.1 研究基本思路 .... 3
1.3.2 研究路线及框架结构 .... 4
第二章 相关理论综述.... 7
2.1 精益改善的思想7
2.1.1 企业频现的浪费现象 .... 7
2.1.2 消除浪费的工具 .......... 10
2.2 质量管理理论 .. 10
2.2.1 质量管理的发展阶段 .. 10
2.2.2 品管圈 ...11
2.3 库存成本理论 .. 12
2.3.1 库存成本的定义 ........... 12
2.3.2 控制库存成本的重要性 ........... 12
2.3.3 库存成本降低的方法 ... 13
2.3.4 库存 ABC 分类管理法. 14
第三章 成都 C 公司生产成本管理现状 ......... 15
3.1 C 公司简介....... 15
3.1.1C 公司组织架构16
3.1.2 公司产品情况 .....
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