对制造企业来说，成本优势或差异化优势都是保持竞争力的强有力手段。能 够同时拥有两种优势的企业能够赢得更多客户的青睐。在激烈的市场竞争下，我 国某些企业开始效仿追随国外优秀企业的典型成功案例，如施行精益化生产方 式。精益生产的制造目标不仅仅是生产低成本高质量产品，而是将提高企业价值 作为主要战略目标。我国大型企业效仿精益生产取得一定成效的同时，许多中小 企业也开始跟随并使用精益化生产，由于会计管理方法仍旧使用的是传统会计方 法，未完全标准化，使得精益化改革无法彻底，企业管理层也无法善用精益会计 方法。 本文基于制造成本的发生在现场，因此成本控制从生产现场开始的思路，以 DX公司制造成本居高不下的情况为切入点，引出企业进行精益生产转型的迫切 性，提出实施精益化管理的同时精益会计体系贯穿其中的优化方案，从而实现成 本控制的效果。为制造企业在今后的发展提供一些借鉴。 关键词：精益生产成本控制价值流成本核算 TABLEOFCONTENTS ABSTRACT....................................................................................................................i LISTOFTABLES........................................................................................................vii LISTOFFIGURES.......................................................................................................ix Chapter1Introduction...................................................................................................1 1.1Background......................................................................................................1 1.2PurposeandSignificanceoftheResearch.......................................................6 1.2.1Purpose........................................................................................................6 1.2.2Significance.................................................................................................6 1.3Researchmethod,contentandframework.......................................................7 1.3.1ResearchMethod.........................................................................................7 1.3.2ResearchContent........................................................................................7 1.3.3ResearchFramework:..................................................................................8 Chapter2LiteratureReview..........................................................................................9 2.1LeanProductionandCostControl...................................................................9 2.1.1Foreignresearchliterature...........................................................................9 2.1.2Domesticresearchliterature......................................................................11 2.1.3Researchreviewsathomeandabroad......................................................13 2.2Leanaccounting..........................................................................................14 3.1IntroductiontoDXCompany.........................................................................18 3.1.1IntroductiontoDXCompany....................................................................18 3.1.2ProductofDXCompany...........................................................................19 3.2Production cost structureofproducts.......................................................23 2.2.1Foreignresearchstatus..............................................................................14 2.2.2Domesticresearchstatus...........................................................................15 2.2.3Researchreviewsathomeandabroad......................................................16 Chapter3:Thecurrent situationandproblemsofDXcompany'sproduction cost control..........................................................................................................................18 3.3Mainproblemsexisting..................................................................................23 3.3.1Ignoringtheconstructionofcostcontrolculture......................................23 3.3.2Inaccuratecostinformation.......................................................................24 3.3.3highcostofrawmaterials.........................................................................27 3.3.4Lowproductionefficiencyandhighproductinventory............................28 3.3.5Ignoringtheimpactofdesignonproduction cost...............................31 Chapter4Production Cost ControlOptimizationIdeasandNecessity.................33 4.1Costcontrolideas...........................................................................................33 4.2Necessityofleancostcontrol.........................................................................33 4.2.1Morereasonablecostdata.........................................................................33 4.2.2Facilitatethemanagementofwasteintheproductionprocess.................34 Chapter5DXCompanyProduction CostControlOptimizationScheme.............35 5.1Establishthecultureofcostcontrolandleanproduction..............................35 5.1.1Enhancetheawarenessofleancostcontrol..............................................35 5.1.2EstablishingaproposalandimprovementsystemtorealizeKaizen........35 5.2Costcontrolstartswithproductdesign..........................................................36 5.3Establishstrategicrelationshipwithhighqualitysuppliers...........................37 5.4Determineproductcostbasedonvaluestreamcosting.................................39 5.4.1Identifythevaluestream...........................................................................39 5.4.2Conductvaluestreamcosting...................................................................40 5.4.3Resourcecapabilityanalysisofvaluestream............................................42 5.5Improveproductionbasedonvaluestreamcosting.......................................44 5.5.1Implementstandardizedoperations...........................................................44 5.5.2VisualmanagementofKanban.................................................................47 Chapter6ConclusionsandDeficiencies...................................................................51 6.1Conclusion......................................................................................................51 6.2Deficiencies....................................................................................................51 Reference......................................................................................................................53 目录 摘要............................................................................................................................ii 表格列表......................................................................................................................vii 图片列表.......................................................................................................................ix 第一章绪论..................................................................................................................1 1.1研究背景..........................................................................................................1 1.2研究目的和意义..............................................................................................6 1.2.1研究目的.....................................................................................................6 1.2.2研究意义.....................................................................................................6 1.3研究方法，内容和框架..................................................................................7 1.3.1研究方法.....................................................................................................7 1.3.2研究内容.....................................................................................................7 1.3.3研究框架.....................................................................................................8 第二章文献综述..........................................................................................................9 2.1精益生产和成本控制..............................