大型制造企业成本精细化管理探索

Exploration on Cost Refined Management of Large Manufacturing Enterprises

目前大数据技术深入到各行各业,推动大型制造企业成本精细化管理由传统管理模式向精细化管理模式转型,成本精细化管理侧重从供应链管理的角度将全流程成本严格管控。本文拟从大数据背景下,阐述大型制造企业成本精细化管理的相关概念,分析制造企业成本精细化管理的必要性,结合IE改善问题的手法,研究符合大型制造企业发展现状的精细化成本精细化管理的具体方法,包括生产环节成本精细化管理,库存管理环节成本精细化管理,期间费用精细化管理几个方面。

At present,big data technology goes deep into all walks of life,and promotes the transformation of cost refinement management of large manufacturing enterprises from traditional management mode to refined management mode.Cost refinement management focuses on strictly controlling the entire process cost from supply chain management.Based on the background of big data,this paper intends to expound the related concepts of cost refinement management of large manufacturing enterprises,analyzes the necessity of cost refinement management of manufacturing enterprises,and combines with IE to improve the problem.This paper studies the specific methods of refined cost management in line with the development status of large manufacturing enterprises,including the refined cost management of production link,the refined cost management of inventory management,and the refined cost management during the period.