基于精益思想的成本管理探究

Cost Management Research Based on Lean Thinking

随着国家宏观经济改革的持续深化,供给侧结构性改革作为重点深入推进。铁路货车行业经过多年发展产能过剩,铁路货车市场也正从阶段性波动走向结构性变化,靠规模效益取胜已经成为历史。笔者结合精益思想和企业实际,探索和思考精益成本管控模式提升企业竞争力的作用和意义。

With the continuous deepening of macroeconomic reform,supply-side structural reform has been promoted as a key point in China.After years of development,there is overcapacity in the railway truck industry,the market is also changing from periodic fluctuation to structural change and economies of scale are a thing of the past.Based on lean thinking and enterprise practice,this paper discusses the role and significance of lean cost control mode to improve enterprise competitiveness.