摘要
经济全球化背景下,制造企业想要把握发展机遇,增强企业市场竞争力,必须加强成本管理,采用先进的精益成本管理方案。目前,我国仍有部分制造企业过度注重企业盈利,盲目扩大业务规模,忽视成本管理,导致企业精益成本管理难以发挥其价值。因此,文章详细阐述了精益成本管理原则和要求以及对制造企业的重要意义,分析制造企业开展精益成本管理工作存在的不足,探讨强化精益成本管理的有效措施,以提高制造企业成本管理质量。
The development of economic globalization has brought both development opportunities and challenges to manufacturing en-terprises.Manufacturing enterprises must strengthen cost management and adopt advanced lean cost management solutions in order to seize development opportunities and enhance their market competitiveness.However,currently,there are still some manufacturing enterprises in China that overly focus on corporate profitability,blindly expand business scale,and neglect cost management,resulting in the difficulty of realizing the value of lean cost management in enterprises.Therefore,this article elaborates on the principles and requirements of lean cost management,as well as its important significance for manufacturing enterprises.It analyzes the shortcomings of lean cost management in manufacturing enterprises,explores effective measures to strengthen lean cost management,and improves the quality of cost management in manufacturing enterprises.
作者
蒋飞飞
Jiang Feifei(Jiangsu Jinling Machinery Manufacturing General Factory,Nanjin)
出处
《市场周刊》
2024年第9期9-12,共4页
Market Weekly
关键词
制造企业
精益成本管理
措施
manufacturing enterprise
lean cost management
measure