随着全球经济一体化的不断深入，市场竞争日益激烈，原材料和劳动力成本 上升，产品更新换代的速度加快，消费者对产品个性化需求周期缩短，企业的利 润空间逐渐收窄。面对外部市场环境的变化，公司为获取持续竞争优势，引入精 益生产，推行精益变革。伴随精益变革的深入推进，公司期望实现“零库存”目 标，向拉动式生产方式转变。同时，要解决现阶段成本核算信息不准确、不及时， 库存高企，管理行为短期化等一系列问题，就必须进行企业管理方式的创新和提 升财务管理水平。本文基于外部环境压力、客户个性化需求和公司内部管理需要， 提出了价值流成本管理，帮助企业更好地实现低成本战略，增强企业核心竞争力。 本文以公司精益生产为背景，从公司成本管理的现状出发，深入研究和分析 企业成本管理中存在的问题，得出企业当前基于产品的成本管理方式与精益生产 不相匹配的总体认识。深究其问题产生的原因，主要在于标准成本本身的控制逻 辑、绩效考核制度导致管理行为扭曲以及当前组织架构下各部门之间的不协调。 当然，在管理理念上，更重要的是“客户至上”服务意识的缺失。在原因分析基 础之上，进一步提出价值流成本管理基本框架：在产品设计研发阶段，运用质量 功能展开工具分解目标成本，并结合价值工程改进项目实现客户价值增值；在生 产环节，借助价值流图识别和消除价值流中的浪费；在采购与销售环节，进行费 用控制。并从价值流成本规划、成本核算、成本分析、成本考核四个方面进行改 善与优化，从而提升企业成本管理水平，更好地支持精益生产。最后，提出四个 方面的具体保障措施，包括建设“顾客第一”企业核心价值观、组建价值流组织 架构、加强人才队伍建设与关键岗位设置以及企业价值流信息化建设，保证价值 流成本管理在公司顺利得以实施。 本文通过公司价值流成本管理实践案例研究，表明价值流成本管理能够更好 的满足精益生产的需要，促进公司成本管理的水平和经济效益的不断提高，为企 业的健康持续发展提拱强有力的支持。同时，希望能够给电子制造企业实施精益 改进提供一些参考和借鉴。 关键词：成本管理，精益生产，价值流 MBA学位论文 作者：万挥民 发利达公司精益生产导向下价值流成本管理研究 II RESEARCH ON VALUE STREAM COST MANAGEMENT UNDER LEAN PRODUCTION FOR FALIDA CORPORATION Abstract With the global economics’ deep integration and increasingly fierce market competition, plus the rising cost of raw material and labor, which have resulted in certain impacts like that the profit left for an enterprise has gradually narrowed, but the speed of product upgrade has been accelerated and personalized products are expected by consumers within shorter lead time. Facing the changes from external market environment, Falida has introduced the lean production and conducted reformation to the company, so as to obtain sustainable competitive advantages. Following the further implementation of lean reformation, the company expects to achieve the goal of "Zero Inventory" and change to pull production mode. Also, if to solve the serial problems such as inaccurate and untimely information for cost accounting, high inventory, short- term management behavior, etc., it is critical and essential to take place the innovation of enterprise management mode and the improvement of financial management level. Basing on the external environmental pressure, the customized demand and the need of internal management for the company, this thesis proposes the Value Stream Cost Management to allow Falida to better execute the low-cost strategy and enhance the core competitiveness. Upon full understanding and analysis to the management problems, this paper has come to conclusion that the current product-based cost management mode does not match the lean production, basing on the background of lean production and the current situation of cost management for Falida. The main causes of such problem are as below: the control logic of standard cost itself, the distortion of behavior due to performance evaluation system, and the noncooperation among departments under existing organizational structure. From the perspective of management, it looks more likely a lacking of service awareness for "Customer First". On the basis of cause analysis, the Value Stream Cost Management is proposed. For the stage of product design and MBA学位论文 作者：万挥民 发利达公司精益生产导向下价值流成本管理研究 III development, it is supposed to decompose the target cost by QFD tool, along with VE for project improvement, so as to add value to the customer service. It is good for the production to identify and eliminate the Muda in the value stream by using the Value Stream Mapping, and also control the cost in the procurement and sales stage. Furthermore, to improve and optimize the management in Cost Planning, Cost Accounting, Cost Analysis and Cost Assessment, will improve the company’s level of cost management and support the lean production in a better way. Finally, it puts forward four specific safeguard measures, including the construction of core value "Customer First", the organization structure of value stream, the building of talent team and job position, and the information management of value stream, all of which are to ensure the smooth implementation of Value Stream Cost Management in Falida. Through the case study of practice in Falida, the thesis shows that Value Stream Cost Management can meet the needs of lean production and promote the level of cost management and the economic benefits with continuous improvement for the company, which leads to healthy and sustainable development as great support. At the same time, it is expected to generate some inspiration and reference ideas for those electronic manufacturing enterprises who plan to conduct the lean improvement. Key words: Cost management, Lean production, Value stream MBA学位论文 作者：万挥民 发利达公司精益生产导向下价值流成本管理研究 IV 目 录 中文摘要 ..................................................................................................... I Abstract ...................................................................................................... II 目 录 .........................................................................................................IV 第一章 绪论 .............................................................................................. 1 1.1 研究背景和研究意义 .......................................... 1 1.1.1 研究背景 ................................................................................................................... 1 1.1.2 研究意义..................................................................................................... 2 1.2 研究目的和研究内容 .......................................... 3 1.2.1 研究目的 ................................................................................................................... 3 1.2.2 研究内容 ................................................................................................................... 3 1.3 研究方法和技术路线 .......................................... 4 1.3.1 研究方法 ................................................................................................................... 4 1.3.2 技术路线 ................................................................................................................... 5 第二章 相关理论与研究概述 .................................................................. 6 2.1 传统成本管理理论 ............................................ 6 2.1.1 传统成本管理理论发展历史 ................................................................................... 6 2.1.2 传统成本管理理论面临的挑战 ............................................................................... 8 2.2 精益生产理论 ................................................ 9 2.3 精益会计理论 ............................................... 11 2.3.1 精益会计发展 ......................................................................................................... 11 2.3.2 精益会计内容 ......................................................................................................... 13 2.4 价值流管理理论 ............................................. 14 2.4.1 价值流概念 ............................................................................................................. 14 2.4.2 价值流管理内容 ..