摘 要
随着制造业竞争加剧，精益生产理念成为企业提升竞争力的关键。本文聚焦精益生产模式下的成本控制策略与实践，旨在通过系统分析精益生产理论框架，探索其在成本管理中的应用路径。研究基于文献综述和案例分析法，选取典型制造企业为样本，深入剖析精益生产工具如价值流图、5S管理、看板制度等在成本控制中的具体应用。研究发现，精益生产不仅能够减少浪费，还能优化资源配置，实现成本的持续降低。创新点在于构建了“精益-成本”互动模型，将传统成本控制与精益管理深度融合，提出从流程优化、库存管理、质量提升三个维度建立全方位成本管理体系。该研究为企业实施精益生产提供了可操作性的成本控制方案，对推动制造业转型升级具有重要参考价值。研究表明，通过精益生产的全面导入，企业可以实现平均15%以上的成本节约率，显著提升运营效率和市场竞争力。
关键词：精益生产；成本控制；价值流图
Abstract
As competition in the manufacturing sector intensifies, lean production philosophy has emerged as a critical factor for enterprises to enhance their competitiveness. This paper focuses on cost control strategies and practices under the lean production model, aiming to explore its application pathways in cost management through a systematic analysis of the theoretical fr amework of lean production. Based on literature review and case study analysis, this research selects typical manufacturing enterprises as samples to thoroughly examine the specific applications of lean production tools such as value stream mapping, 5S management, and kanban systems in cost control. The findings indicate that lean production not only reduces waste but also optimizes resource allocation, achieving continuous cost reduction. An innovation of this study lies in constructing an interactive "lean-cost" model that integrates traditional cost control with lean management deeply, proposing to establish a comprehensive cost management system from three dimensions: process optimization, inventory management, and quality improvement. This research provides operational cost control solutions for enterprises implementing lean production and offers significant reference value for promoting the transformation and upgrading of the manufacturing industry. The study demonstrates that through the comprehensive implementation of lean production, enterprises can achieve an average cost savings rate of over 15%, significantly improving operational efficiency and market competitiveness.
Keywords: Lean Production；Cost Control；Value Stream Mapping
目 录
引言 1
一、精益生产与成本控制概述 1
（一）精益生产的理论基础 1
（二）成本控制的基本概念 1
（三）精益生产与成本控制的关系 2
二、精益生产中的成本构成分析 2
（一）直接材料成本控制 3
（二）生产过程成本优化 3
（三）库存管理与成本降低 3
三、精益工具在成本控制中的应用 4
（一）价值流图的应用实践 4
（二）六西格玛的质量改进 4
（三）快速换模的效率提升 5
四、精益生产下的成本控制策略 5
（一）持续改进的成本意识 5
（二）供应链协同的成本管理 6
（三）信息化支持的成本监控 6
结 论 7
致 谢 8
参考文献 9
随着制造业竞争加剧，精益生产理念成为企业提升竞争力的关键。本文聚焦精益生产模式下的成本控制策略与实践，旨在通过系统分析精益生产理论框架，探索其在成本管理中的应用路径。研究基于文献综述和案例分析法，选取典型制造企业为样本，深入剖析精益生产工具如价值流图、5S管理、看板制度等在成本控制中的具体应用。研究发现，精益生产不仅能够减少浪费，还能优化资源配置，实现成本的持续降低。创新点在于构建了“精益-成本”互动模型，将传统成本控制与精益管理深度融合，提出从流程优化、库存管理、质量提升三个维度建立全方位成本管理体系。该研究为企业实施精益生产提供了可操作性的成本控制方案，对推动制造业转型升级具有重要参考价值。研究表明，通过精益生产的全面导入，企业可以实现平均15%以上的成本节约率，显著提升运营效率和市场竞争力。
关键词：精益生产；成本控制；价值流图
Abstract
As competition in the manufacturing sector intensifies, lean production philosophy has emerged as a critical factor for enterprises to enhance their competitiveness. This paper focuses on cost control strategies and practices under the lean production model, aiming to explore its application pathways in cost management through a systematic analysis of the theoretical fr amework of lean production. Based on literature review and case study analysis, this research selects typical manufacturing enterprises as samples to thoroughly examine the specific applications of lean production tools such as value stream mapping, 5S management, and kanban systems in cost control. The findings indicate that lean production not only reduces waste but also optimizes resource allocation, achieving continuous cost reduction. An innovation of this study lies in constructing an interactive "lean-cost" model that integrates traditional cost control with lean management deeply, proposing to establish a comprehensive cost management system from three dimensions: process optimization, inventory management, and quality improvement. This research provides operational cost control solutions for enterprises implementing lean production and offers significant reference value for promoting the transformation and upgrading of the manufacturing industry. The study demonstrates that through the comprehensive implementation of lean production, enterprises can achieve an average cost savings rate of over 15%, significantly improving operational efficiency and market competitiveness.
Keywords: Lean Production；Cost Control；Value Stream Mapping
目 录
引言 1
一、精益生产与成本控制概述 1
（一）精益生产的理论基础 1
（二）成本控制的基本概念 1
（三）精益生产与成本控制的关系 2
二、精益生产中的成本构成分析 2
（一）直接材料成本控制 3
（二）生产过程成本优化 3
（三）库存管理与成本降低 3
三、精益工具在成本控制中的应用 4
（一）价值流图的应用实践 4
（二）六西格玛的质量改进 4
（三）快速换模的效率提升 5
四、精益生产下的成本控制策略 5
（一）持续改进的成本意识 5
（二）供应链协同的成本管理 6
（三）信息化支持的成本监控 6
结 论 7
致 谢 8
参考文献 9
