【作者】 吴君民；

【导师】 宁宣熙；

【作者基本信息】 南京航空航天大学 ， 管理科学与工程， 2009， 博士

【摘要】 本文首先讨论了大型单件小批制造企业重要地位,指出了成本领先是提高企业国际竞争力的利器,分析了大型单件小批制造企业问题及其和谐管理和成本管理国内外的研究现状,得出了本文研究的理论意义及实践价值。其次,文章在研究了大型单件小批制造企业特点及其成本控制特点的基础上,分析了大型单件小批制造企业成本管理的不和谐性,提出了和谐成本管理的概念,给出了和谐成本管理的概念模型,并就“和则”问题、“谐则”问题进行了深入的讨论,构筑了大型单件小批制造企业和谐成本控制体系。文章指出:①和谐成本管理是指按照和谐管理理论的分析思路,在组织长期战略的指导下,围绕“成本满意+持续改进”这一和谐主题,将现有的定量的成本管理方法与以人为本的激励机制相集成,以求通过确定性优化(即谐则)和不确定性消减(即和则)两种手段的互动、耦合实现企业成本的持续改进。②“和则”认为成本管理作为非结构化程度较高的复杂管理问题,不能仅仅依靠纯科学优化的定量方法来解决,必须考虑企业员工能动性、创造性的发挥,通过建立基于利益相关者的企业收益分配模式,完善以人为本的激励机制。③“谐则”认为应将传统成本管理方法相集成来实现“优化设计”,尤其是将目标成本与作业成本相集成,利用目标成本法强烈的市场导向性,使得成本的分析范围从生产制造环节扩大到产品的开发设计阶段,应用作业成本法使设计者将生产集中在组成作业的活动中,删除不必要功能所引起的不必要的作业,并在特定的作业活动中尝试成本的改进。④按“目标成本→设计成本→采购成本→生产成本→实际成本→成本分析→考核激励及反馈控制”构筑大型单件小批制造企业和谐成本控制体系。⑤强调大型单件小批制造企业“生产周期内”的成本控制,提出交货期、质量与作业目标成本的联动控制的方法,有效地解决大型单件小批制造企业产品成本的事前、事中和事后控制问题。最后,文章进行了和谐成本管理在造船企业的应用研究,并对全文进行了总结与展望。更多还原

【Abstract】 First, the writer of this essay discussed the importance of large-piece OKP(One-of-a-Kind Production), pointed out that cost leadership was an important smart secret weapon in improving international competition for an enterprise. By analyzing the world and domestic research of large-piece OKP and its harmonious management as well as cost management, the writer concluded the theoretical significance and practical value of this essay.Second, on the analysis of large-piece OKP and its cost management, the writer analyzed the disharmony of cost management in large-piece OKP, and developed the concept of harmony cost management, presented the model of harmony cost management, deeply discussed (He)(Xie)and developed the system of harmony cost management in large-piece OKP. The writer pointed out that①harmony cost management was to, on the analysis of harmonious management approach and the direction of long term strategy in an organization, focusing on harmonious topic of cost satisfaction+continuous improvement, integrate present quantitative cost management approach with humanism motivation system so to couple the continuous improvement of cost by interactivity of certain optimization(Xie) and uncertain reduction(He).②(He)insisted that cost management, as a highly nonstructural complicated management problem, could not be solved only by purely optimal quantitative method. Initiative and creativity of employees must be relied on. Human motivation system can be improved by establishing benefit compensation model with profit-related persons in enterprise.③(Xie)insisted that traditional cost management be integrated so to achieve optimal design. Particularly activity cost and target cost must be integrated. The strong market orientation of target costing should be utilized so to extend the scope of cost analysis from manufacturing process to product development and design. By activity-based costing, designers can concentrate production into operation activities, delete unnecessary work caused by unnecessary functions and try to improve cost under specific circumstances.④to establish harmonious cost control system in large-piece OKP by“Target cost→design cost→purchase cost→production cost→actual cost→cost analysis→measurement, motivation and feedback control.⑤cost control in“production period”in large-piece OKP should be stressed, inter-control of delivery date, quality and activity-based costing was developed so to effectively perform preliminary control, concurrent control and feedback control of product cost in large-piece OKP.In the end, the writer put the harmony cost management into use in the shipbuilding enterprises, gave a conclusion of the essay, and also looked into the future of the study.更多还原