摘要
目前,我国制造企业面临国内经济下行压力、行业产能严重过剩等问题,导致许多中小型企业进行精益生产和精益管理来提高生产效率、降低成本及提高企业竞争力。但企业的精益改进过程充满不确定性,容易出现因管理薄弱和风险意识缺乏而出现决策短视和执行不力等问题。加之相关监管政策以及对于企业精益改进过程的风险管理研究的缺乏,企业潜在的风险可能将会影响精益改进的进程。
At present,enterprises in China are facing many problems,such as downward pressure on the domestic economy,serious overcapacity in the industry. An increasing number of small and medium enterprises had switched to lean production to reduce the costs and improve the competitiveness of the company. In additional,the risk management of small and medium enterprises were weak and they were easily tended to short-sighted. Stated thus,the potential risks might ultimately obstruct the purpose of cost control of the enterprises.
出处
《物流工程与管理》
2017年第7期54-55,共2页
Logistics Engineering and Management
关键词
精益改进
精益会计
风险管理
lean improvement
lean accounting
risk management