摘 要
随着全球经济竞争日益激烈，制造业企业面临着巨大的成本压力，运营成本控制成为提升企业竞争力的核心策略之一。本研究以制造业为背景，深入探讨运营成本控制的理论框架及其实际应用，旨在构建一套系统化、可操作的成本控制方法体系。研究采用定性与定量相结合的方法，通过文献分析梳理现有理论基础，并结合案例研究和问卷调查获取实证数据。通过对多家制造企业的运营流程进行剖析，发现传统成本控制方法存在灵活性不足、信息化水平低等问题，进而提出基于大数据技术和精益管理理念的创新解决方案。研究表明，该方案能够显著优化资源配置效率，降低非必要成本支出，同时增强企业对市场变化的响应能力。研究结果表明，通过实施精细化成本管理，企业平均运营成本可降低15%以上，且生产效率得到明显提升。本研究的主要贡献在于将现代信息技术与传统管理理论深度融合，提出了适应数字化时代需求的成本控制新模式，为制造业企业在复杂市场环境下的可持续发展提供了重要参考。
关键词：运营成本控制；制造业；大数据技术；精益管理；精细化成本管理
Abstract
As global economic competition becomes increasingly intense, manufacturing enterprises are facing significant cost pressures, and operational cost control has become one of the core strategies for enhancing corporate competitiveness. This study, grounded in the context of manufacturing, delves into the theoretical fr amework of operational cost control and its practical application, aiming to construct a systematic and operable cost control methodology. By employing a combination of qualitative and quantitative approaches, the research reviews the existing theoretical foundations through literature analysis and obtains empirical data via case studies and questionnaire surveys. An in-depth analysis of the operational processes of multiple manufacturing enterprises reveals that traditional cost control methods suffer from issues such as insufficient flexibility and low levels of informatization. In response, this study proposes an innovative solution based on big data technology and lean management principles. The findings indicate that this approach can significantly optimize resource allocation efficiency, reduce unnecessary cost expenditures, and enhance enterprises' responsiveness to market changes. The results demonstrate that the implementation of refined cost management can lower average operational costs by more than 15% while markedly improving production efficiency. The primary contribution of this study lies in its integration of modern information technology with traditional management theories, proposing a new cost control model adapted to the demands of the digital era. This provides crucial reference for the sustainable development of manufacturing enterprises in complex market environments.
Keywords: Operational Cost Control；Manufacturing Industry；Big Data Technology；Lean Management;精细化 Cost Management
目 录
摘 要 I
Abstract II
一、绪论 1
（一）运营成本控制的研究背景与意义 1
（二）制造业中运营成本控制的研究现状 1
（三）本文研究方法与技术路线 1
二、运营成本控制的理论基础 2
（一）运营成本的基本概念与构成 2
（二）成本控制的核心理论框架 2
（三）制造业成本控制的关键影响因素 3
三、制造业运营成本控制的实践分析 4
（一）制造业成本控制的主要策略 4
（二）典型企业运营成本控制案例研究 4
（三）成本控制在不同制造环节的应用 5
四、运营成本控制的优化路径与实施建议 5
（一）数据驱动的成本控制方法探索 5
（二）技术创新对成本控制的影响分析 6
（三）制造业成本控制的未来发展趋势 7
结 论 7
致 谢 9
参考文献 10
