摘要
现代企业的竞争,己是企业的整个供应链之间的较量,处于供应链上的各节点企业的成本随着供应链成本的优化而降低。成本管理目标应定位在客户满意上,立足于为客户创造价值。本文运用价值流分析法研究施工项目精益成本管理的特点与精益成本管理的基本内容,探讨精益成本管理的方法与思路,充分动员和组织企业全体人员,在保证产品质量的前提下,对企业经营过程进行科学合理的管理,力求以最少经营耗费取得最大的成果,从而提高企业的竞争力。
The competitiveness of modern enterprise has became the battle among the whole supply chain. The cost that on each link of operation of a business mechanism become lower accompanied with the optimization of the supply chain. The goal of the cost management should located at the satisfaction of customers and oriented to creating value for customers, we can organize the staff in company effectively.Using the method of value fluxion analysis to research the characteristic,the essence content, the mothed and the way of thought, which all in the improving cost management, On the premise of guarantee of high quality products, using the reasonable managing way for the prosess of enterprise operation trying to get the most benefit with the least operation cost, so as to improve the competitive power of the corporation.
出处
《技术经济与管理研究》
北大核心
2009年第5期60-62,共3页
Journal of Technical Economics & Management
基金
国家建设部项目(06-R3-11)
辽宁省教育厅项目(05W128)
关键词
精益成本管理
价值流
供应链
lean Cost Management
value fluxion
supply chain
