华 中 科 技 大 学 硕士学位论文
摘要
精益生产方式实际来源于日本丰田，给各国制造业带来巨大冲击，同时也逐渐被
各国制造企业接受并争相引入。在精益生产的基础上来实现成本改善，其实是生产方
式改革在先，成本改善在后，而且在成本改善过程中始终坚守精益生产的理念，那么
成本降低就是必然的结果。M公司作为典型的制造企业，引入精益生产方式，构建和
改进生产成本改善体系的过程有充分的现实意义。
本文首先从研究背景和意义入手，分析了医药制造业现在面临的社会压力和市场
竞争，针对精益思想、精益生产、精益生产过程成本改善和成本核算的研究现状进行
了阐述，通过引入精益生产概念和管理会计理论，从 M公司当前成本管控的现状及问
题出发，结合M公司引入精益生产后采取的实际方案和措施，采用定性和定量分析相
结合的方法对M公司的生产成本改善进行分析，主要从精益管理和生产成本核算两个
角度，充分分析精益生产工具和成本核算模型在 M公司的实施情况及效果评价，深入
分析M公司在引入精益生产后企业财务数据的变化趋势，并以主要品种A产品为对象分
析其生产成本核算模型下单盒生产成本的组成和变化情况，探究当前医药制造企业基
于精益生产指导下成本改善需要优化的方向：正确理解精益生产内涵及其工具的逻辑
关系；成本核算模型需契合精益生产的理念；精益生产的改善成果需要固化，以创造
不断改善和可延续的企业文化为目标。希望通过本文的研究分析，能够为同行业实施
精益生产的成本管控优化带来启示，并为医药制造行业的生产成本核算模型优化提供
有益的参考和借鉴。
关键词：精益生产；成本改善；成本核算；管理会计
I
华 中 科 技 大 学 硕士学位论文
Abstract
Lean production is actually originated from Toyota of Japan, which has brought great
impact to the manufacturing industry of all countries. Meanwhile, it is gradually accepted
andintroducedintothemanufacturingenterprisesofallcountries.Torealizecost
improvement on the basis of lean production, in fact, the reform of production mode comes
first, cost improvement comes later, and the concept of lean production is always adhered to
in the process of cost improvement, so cost reduction is the inevitable result.As a typical
manufacturing enterprise, M Company introduces lean production mode and constructs and
improves the process of production cost improvement system, which has fullpractical
significance.
In thisthesis, first ofall, from theperspective of theresearch background and
significance, analyzed the medicine manufacturing industry are now facing social pressure
and competition in the market, in view of the lean thinking, lean production, lean production
process cost improvement and the research status of cost accounting, by introducing concept
of lean production and the management accounting theory, from the current M company
present situation and problems of cost control,Combined with M after the introduction of
lean production practical solutions and measures are taken, by adopting the combination of
qualitative and quantitative analysis methods to analyze the production cost of M company
improve, mainly from two angles of lean management and production cost accounting,
analysis of lean production tools and cost accounting model in the implementation of M
company, andthe evaluation of theeffect,In-depth analysis ofM company afterthe
introduction of lean production enterprise change trend of financial data, and the main
varieties of A product as object to analyze its production cost accounting model order box of
composition and change of the cost of production, to explore the current pharmaceutical
manufacturing enterprises based on the needs under the guidance of lean production cost to
improve optimization direction: correctly understanding the connotation of lean production
II