宝钢精益成本管理应用案例研究

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科研管理 ›› 2006, Vol. 27 ›› Issue (2) : 89-94.

论文

宝钢精益成本管理应用案例研究

范松林^1,2, 李国平¹, 吕坚²

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A Case study on BaoSteel lean cost management

Fan Song-lin^1,2, Li Guo-ping¹, Lu Jian²

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摘要

精益成本管理是一个履行控制能力的责任系统和价值创造系统,由成本规划、成本抑减和成本改善三大支柱构成,宝钢精益成本管理体系是高科技、新市场需求和现代管理三者综合作用下的必然产物,代表着企业成本管理思想和方法的发展方向。

Abstract

Lean Costing Management (LCM) is a responsibility system and a value-creating system, which performs control in an enterprise. LCM makes up of cost programming, cost repressing and cost improving. BaoSteel LCM is an inevitable result effected synthetically by high-tech, new market demand and modern management, which represents development direction of costing management theory and technique.