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1、:京交通大學(xué)碩士學(xué)位論文我國煙草機械制造企業(yè)新型成本管理模式研究■借鑒精需牛產(chǎn)思想提高企業(yè)成本管理水姓名：張濤申請學(xué)位級別：碩士專業(yè)：工商管理導(dǎo)教師：閻志剛20051101北京交通大學(xué)碩士■爭位論文AbstractTheleanthinking,abrandnewmanagementthinkingfromenvironmeTittomanagementgoaliswidelyutilizedinpracticeandhasobtainedgreatsuccess.Itisasetofmanagementsysteminte
2、gratingwithenterpriseenvironment,cultureandmanagementmethod?Atthesametime,withthemodemeconomicdevelopmentandcompetitionbetweenenterprisesallovertheworld,thecostmanagementhasitsnewmeaning.TheaimofthecostmaBagementisnolongerdecidedbytheprofitmaximizationwhichisashort
3、-termdirectelement,butlocatesonawideranddeeperstrategiclevel.Usingtheleanproductionthoughttodevelopthecostmanagement,theenterpriseswillhavehigherproductionefficiencyandstrongercompetitionandwillgetbetterbenefit.WiththeentryintoWTOandtheeconomicintegrationofChinaand
4、theworld,thecompetitionbetweenenterprisesgrowsintcnsivcly.Thereformofourtobaccoindustryalsostepsintoacrucialperiod?Forthelargecombinationandreorganizationoftobaccoproductionenteiprises,thetobaccomachinerymanufacturingenterprisesarefacingoutstandingopportunitiesandc
5、hallenges?Enhancingthecorecompetitionoftheseenterprisesandprovidinghigh-lech,stableandreliableequipmentwhichcanalsomeettheindividualneedintobaccoindustryarctheurgentproblemsneedtobesolvedforthemachinerymanufacturingenterprises.Basedondeeperresearchandanalysisonthel
6、eanthinking,thisarticleanalyzedthepracticalconditionsofcostmanagementofthetobaccomachinerymanufacturingenterpriseswiththeleanthinking,Proposedinductsfromtheleanthinking,establishesthenewproductionsystem,usestheActivity?BascdCostingMethod,bysupplychainangletoanalyze
7、severalaspects,enterstheleanthinkingtoconstructourcountrytobaccomachinemanufactureenterprisenewcostmanagementpatterntoconducttheresearch,andforstrengthenstheenterprisecostmanagementtogivethebeneficialcommentandthesuggestion,andprovidedbeneficialsuggestionsforstreng
8、lheningthecostmanagementofenleiprises.Keywords:LeanthinkingTobaccomachineryCostmanagement北京交通大學(xué)碩士’爭位論文Y880166勸鵬刀本人聲明，所呈交的學(xué)位論文是我個人在導(dǎo)師指導(dǎo)下進行的研究工作及取得
