I
摘要
精益思想源于精益生产方式，从理论的高度归纳了其中的管理思维，将价值
作为其关键出发点。在以顾客价值增值为导向的前提下，通过精益思想与成本管
理思想二者的有机结合，形成了一种与以往的成本管理不相同的新理念---精益成
本管理，同时它也成为了现代企业管理理念的一部分，并且日益显现出在企业生
产经营活动中的重要性。作为一种全新的成本管理模式，精益成本管理的主要目
标有两个，一个是尽可能减少管理占用的资源，另一个是降低管理成本。精益成
本管理在我国的制造业中应用得比较广泛，快递行业作为现代服务业，是国家重
要的社会公用事业，其分拣处理场所与制造企业的生产现场非常相似，因此运用
精益管理思想可以帮助快递企业实现成本控制，有效提升企业盈利能力
本文以XYT物流有限公司为研究对象，描述了案例公司以精益管理为前提的
精益成本管理实施全过程。通过分析对比实施精益改造前后的成本管理成果，挖
掘出了精益成本管理成功的关键因素：以顾客为导向全员参与的“房型管理结构”
的搭建是精益成本管理的基础；改善活动的持续进行是精益成本管理的驱动力；
以价值流成本核算、价值流成本考核和价值流成本分析三维度精益会计体系的设
立是精益成本管理的核心。论文最后总结了XYT物流有限公司成功实施精益成本
管理的保障条件。案例的再现与分析对于其他快递企业全面应用精益思想指导生
产管理和成本管理具有一定的借鉴意义
关键词：精益思想，精益成本管理，房型管理结构，价值流
II
Abstract
Lean thinking originates from the lean production mode, which summarizes the
management thinking from the theoretical perspective and regards value as its key
starting point. Under the premise of customer added-value orientation, through the
organic integration of lean thinking and cost management ideas, a new concept different
from the previous cost management has been formed-lean cost management, and it has
also become a component of modern business management, showing increasing
significance in corporate production and business activities. As a new cost management
mode, lean cost management have two major objectives, one to reduce the resource
occupied by management as much as possible, and the other to reduce the management
cost. Lean cost management is widely applied in China's manufacturing industry. As a
modern service industry, the express industry is an important social sharing service for
one country, of which sorting and processing sites are quite similar to the production
site of manufacturing enterprises. Therefore, lean management thinking can contribute
to cost control in express enterprises and effectively improve their profitability.
Taken the XYT Logistics Co., Ltd. as the research object, the whole process of lean
cost management implementation through lean management in the case company is
amplified in this paper. Through analysis and comparison of the cost management
results before and after the implementation of lean management, the key factors leading
to successful lean cost management were discovered: the construction of the
customer-oriented house-type management structure with full participation is the
foundation of lean cost management; continuous activity development drives lean cost
management; the establishment of a three-dimensional lean accounting system based on
cost accounting, assessment, and analysis of value flow is the core of lean cost
management. In the end, the conditions guaranteeing the successful implementation of
lean cost management by XYT logistics co., LTD are summarized in this paper. The
case reappearance and analysis can provide reference for other express enterprises to
adopt lean thinking to guide production management and cost management.
Key words: Lean Thinking, Lean Cost Management, House-type Management
Structure, Value Flow
III
目录
第一章绪论 ........ 1
1.1 研究背景 ..... 1
1.2 选题意义 ..... 2
1.3 研究思路与内容体系 ....... 4
第二章文献综述 .... 5
2.1 精益成本管理理论研究 ..... 5
2.2 精益成本管理方法研究 ..... 6
2.3 精益成本管理应用研究 ..... 7
2.4 述评 ......... 8
第三章研究设计 ... 10
3.1 案例选取 .... 10
3.2 数据来源 .... 12
第四章案例描述 ... 13
4.1 精益管理实施过程 ........ 13
4.1.1 案例公司简介及实施背景 ........ 13
4.1.2 识别经营活动中的浪费 .......... 14
4.1.3 组织架构调整 ...... 15
4.1.4 生产现场管理6S .... 17
4.1.5 分拣流程再造 ...... 19
4.1.6 培训与全员参与 .... 20
4.2 精益成本管理实施过程 .... 21
4.2.1 价值流成本核算 .... 21
4.2.2 价值流成本考核 .... 24
4.2.3 价值流成本分析 .... 24
第五章案例分析 ... 29
5.1 精益成本管理实施效果评价29
5.1.1 价值流成本核算和价值流损益表 .. 29
5.1.2 价值流资源能力分析31
5.1.3 分类统计表 ........ 33。