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企业是以盈利为目的的经济组织,而成本是影响企业经济效益的一个很重要的因素,各企业在生产经营过程中如何有效降低成本作为企业竞争的核心目标之一,成本管理则是有效控制成本的重要手段。随着市场竞争的不断加大,企业成本管理也越来越重要,而精益生产作为低投入、高产出的重要生产方式被广泛的应用到企业成本管理中,并取得了很好的效果。本文先分析了企业传统成本管理存在的弊端,然后就精益生产如何影响成本管理作了具体阐述。
Enterprises are profit-oriented economic organizations, and cost is an important factor affecting the economic efficiency of enterprises. In the process of production and operation, how to effectively reduce costs as one of the core competitive objectives of enterprises, cost management is effective control The cost of an important means. With the continuous increase of market competition, enterprise cost management is more and more important. Lean production is widely used in enterprise cost management as an important production method with low input and high output, and has achieved good results. This article first analyzes the shortcomings of traditional enterprise cost management, and then elaborates on how lean production affects cost management.