摘 要
随着经济环境的复杂化和市场竞争的加剧，中小企业在成本控制方面面临着前所未有的挑战。在此背景下，本研究以精益财务管理为核心理念，探讨其在中小企业成本控制中的应用路径与实践效果。研究旨在通过引入精益财务管理的思想，优化中小企业的资源配置效率，降低运营成本，提升企业竞争力。采用文献分析、案例研究与实证分析相结合的方法，选取多家具有代表性的中小企业作为研究对象，对其财务管理模式进行深入剖析。研究发现，通过实施精益预算管理、精细化成本核算以及动态成本监控等措施，企业能够显著减少资源浪费，提高成本控制的精准度与灵活性。此外，研究还揭示了信息化工具在精益财务管理中的重要作用，强调技术赋能对实现成本优化的关键意义。本研究的创新点在于将精益管理理念与财务管理实践深度融合，并提出了一套适用于中小企业的具体操作框架。这一框架不仅为中小企业提供了可借鉴的成本控制方案，还拓展了精益管理理论在财务管理领域的应用边界。总体而言，研究结果表明，精益财务管理能够有效助力中小企业实现成本节约与效益提升，为其可持续发展奠定坚实基础。
关键词：精益财务管理；中小企业成本控制；信息化工具；精益预算管理；动态成本监控
Abstract
With the increasing complexity of the economic environment and the intensification of market competition, small and medium-sized enterprises (SMEs) are facing unprecedented challenges in cost control. Against this backdrop, this study explores the application pathways and practical effects of lean financial management as a core concept for SME cost control. The aim is to optimize resource allocation efficiency, reduce operational costs, and enhance enterprise competitiveness by introducing the principles of lean financial management. By employing a combination of literature analysis, case studies, and empirical analysis, multiple representative SMEs were selected as research subjects for an in-depth examination of their financial management practices. The findings indicate that implementing measures such as lean budget management, detailed cost accounting, and dynamic cost monitoring can significantly reduce resource wastage while improving the accuracy and flexibility of cost control. Furthermore, the study highlights the critical role of information technology tools in lean financial management, emphasizing the importance of technological empowerment for achieving cost optimization. A key innovation of this research lies in its integration of lean management philosophy with financial management practice, proposing a specific operational fr amework tailored for SMEs. This fr amework not only provides actionable cost-control solutions for SMEs but also extends the application boundaries of lean management theory within the domain of financial management. Overall, the results demonstrate that lean financial management effectively supports SMEs in achieving cost savings and performance improvements, thereby laying a solid foundation for their sustainable development.
Keywords: Lean Financial Management; Small And Medium-Sized Enterprises Cost Control; Information Technology Tools; Lean Budget Management; Dynamic Cost Monitoring
目 录
1绪论 1
1.1精益财务管理的研究背景与意义 1
1.2国内外研究现状分析 1
1.3本文研究方法与技术路线 2
2精益财务管理的基本理论框架 2
2.1精益财务管理的核心理念 2
2.2成本控制在精益财务管理中的定位 3
2.3中小企业财务管理的特点与挑战 3
2.4精益财务管理对中小企业成本控制的价值 4
3精益财务管理在中小企业成本控制中的实践路径 5
3.1数据驱动的成本分析方法 5
3.2流程优化与浪费削减策略 5
3.3预算管理的精益化实施 6
3.4绩效评估体系的设计与应用 7
4案例分析与效果评价 7
4.1中小企业案例选择与背景介绍 7
4.2精益财务管理方案的设计与实施 8
4.3成本控制的实际成效分析 8
4.4实践中的问题与改进建议 9
结论 10
参考文献 11
致 谢 12
