精益成本管理

基于RCA、精益成本管理的铁路施工企业成本管理研究

Study on RCA and Lean Costing Management Based Cost Management of Railway Construction Enterprises

因此，国外精益成本管理思想很值得我国企业界深入学习和实践。

Therefore , the foreign idea on this subject is worth learning .

精益成本管理方法在施工企业的应用

The Application of Lean Cost Management in Construction Enterprises

供应链成本管理的理论基础包括委托代理理论、精益成本管理理论、交易成本理论等，管理方法主要有目标成本法、作业成本法、产品生命周期成本法等。

And the management methods include object costing , activity-based costing and product life-cycle costing .

论精益成本管理

On Exquisite Cost Management

建设项目全寿命期精益成本管理研究本项目针对这些研究内容设置了10个课题。

Lean Cost Management of construction projects in life cycle Ten research subgroups are established according to these works .

后被广泛应用于零售业及服务业，近年来，各行业也广泛采用精益成本管理，其实施效果的优势已初见端倪。

Then it was widely used in retail and service industries . In recent years , other industries also widely use lean cost management .

简要介绍了建设项目全寿命期成本管理和精益成本管理的概念，并对全寿命期和全过程成本管理方式进行了比较。

This paper briefly introduced the concepts of construction project cost management in life cycle and lean cost management , and compared the cost management patterns in life cycle and whole process .

电子产业有产品生命周期短，更新速度快，技术投入高等特点，这些决定了精益成本管理方式在该行业具有广阔的应用前景。

Electronics industry has characteristics of short product life cycle , update speed and higher technical input . These characteristics determine the broad application prospects of implying lean cost management in the industry .

其次，企业应注重营造出一种适合精益成本管理实施的企业文化氛围，树立以人为本的观念，优化精益成本管理实施环境。

Second , enterprises should focus on creating the implementation of the corporate culture for implementation of lean cost management ; foster a people-oriented concept , optimizing the implementation of lean cost management environment .

该模式和方法顺应了当前成本管理发展的趋势，为完善的精益成本管理体系的构建和精益成本管理信息系统的开发奠定了基础。

The mode and methods complies with the current development tendency of cost management , and has laid the foundation for the construction of perfect LCM system and the development of LCM information system .

从实施后取得的成功经验以及实施过程中遇到的问题，提出饲料加工企业精益成本管理应用的建议。

From the experience of success and problems encountered in the implementation of the lean cost management , some inspirations of cost management in lean thinking from the point of feed processing enterprises was concluded .

电子产业应如何克服自身的行业劣势，更好的实施精益成本管理呢？首先，应组建一个跨功能团队，精益成本管理是一种综合性的成本管理，涉及到各部门间的协调配合。

How can electronics industry overcome their disadvantages to imply lean cost management better ? First , the enterprises should form a cross-functional team . Lean cost management is a comprehensive cost management Involving coordination between various departments .

根据精益成本管理的主要特点及其优缺点，及电子行业本身的特性指出精益成本管理模式在电子产业的应用可行性。

According to the main features , the advantages , the disadvantages of the lean cost management and the own characteristics in the field of electronics , the thesis points out the application feasibility of the lean cost management in the electronic products manufacturers .

许多国外学者或研究咨询公司从不同角度对精益成本管理进行了研究，但尚未提出完整的精益改善绩效评价模式，给出的精益改善绩效评价方法偏重于财务会计且局限于经营层次。

Many foreign scholars or research and consultant companies have done some research from different aspects ; however , they have not put forward an integrated LIPE mode . The methods they advanced lay stress on Finance or Accounting and limit to the administrative level .

精益航运成本管理探讨

On the Lean Shipping Cost Management

基于精益会计企业成本管理体系研究。

Research on enterprise cost management system based on lean accounting .

精益生产工序成本管理

Production processes management through cost of careful production

面向过程的成本控制只是基于精益建造的成本管理体系的一个部分，其它部分的成本管理仍需要进一步的研究与探索。

Process Oriented Cost Control is only one part of cost management system , other parts still need further study .

我国学者对精益生产研究较多，对精益成本管理的研究还较少，因此该理论值得国内外学者的进一步研究和探讨，从而将其更好的应用于实践。

The researches on lean cost management are still less . So the theory is worth further research for domestic and foreign scholars to be better used in practice .

企业要成为精益企业，就必须对传统成本管理进行变革，满足精益运营模式对成本管理的要求。

If a company wants to be a lean one , it has to reform the traditional cost management and fulfill the need of lean operation mode to cost management .

然后分别从成本计划、成本控制、成本核算、成本分析等角度讨论了传统的管理方法与精益建造之间存在的潜在冲突，进而提出精益建造对成本管理的启示。

Then this paper discusses potential conflicts lying in cost plan , cost control , cost accounting and cost analysis , then put forward the implication of Lean Construction for cost management .