精益成本管理模式及其启示

国外的精益成本管理模式是以客户满意为前提,以精益管理为手段,以降低成本为途径,以提高企业竞争力为目标,形成了包括采购、设计、生产、物流、服务等作业环节上的企业供应链成本管理理念。随着我国社会主义市场经济体制的逐步建立和完善,企业成为市场的主体,服务客户的观念和成本竞争的意识已深入企业日常管理活动中,使我国企业开始面临以作业流程为核心的供应链的再造。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。然而,精益成本管理对企业的信息交流渠道与组织管理机构要求的条件较高,目前在我国实施还有一定的困难,但是,它对我国企业改善成本管理的基础工作仍提出了很多有益的启示。

Precise Cost Management Mode and Its Effect on Cost Management

With customers'satisfaction as the prerequisite,precise management as the means,the cost reduction as the channel,and with improving the competitive skills of the enterprise as the target, the foreign precise cost management mode has already formed a supplying chain including the purchase, the designing, the production, the material flow, and the services. With the development of our socialist market economy, the enterprise becomes the main body of the market,the services and the cost competition penetrate deep into the enterprise's daily management, and the enterprise begins to face the recreation of the supplying chain with the work flow as the core. Therefore, the foreign idea on this subject is worth learning. However, this requires wiser management and wider information interchange channel. It is difficult to practice in China at present,but it will affect and improve our enterprise basic cost management anyway.