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Master's Dissertation of Chongqing University of Technology
Research on production cost control of
GL company based on Lean Production
Theory
Postgraduate: Du Lei
Supervisor: Professor Song Weiwei
Degree Category： Professional Degree
Specialty: MBA
Research Direction: Financial Management
Training Unit: MBA Education Center
Thesis Deadline: March 24, 2018
Oral Defense Date: May 26, 2018
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I
摘要
目前，我国制造型企业生产方式主要有手工、流水线生产方式和精益生产方式三
种表现形式，而精益生产方式已经发展成为现代企业最为先进同时又行之有效的成本
管理控制手段。在日本与欧美各国的生产实践证明中，表现出不仅可以降低无效劳动
率，改变浪费现状，同时促使企业在日常经营生产中不断地开展人员增效，做到产品
质量的监管，增强生产柔性，降低生产成本，降低次品率和成品库存量，增强资金和
材料的周转率等等，以建立具有高度灵活性和高效性的生产系统，确保企业在市场竞
争中的优势
精益生产方式的推行始终将顾客的需求放在第一位，贯穿顾客利益与企业利益的
链条，视顾客需求为企业经营的出发点，不断完善产品质量和性能、平衡成本、提升
服务水平，使企业在不断变换的市场环境中凸显优势，达到持续提升经营业绩的目的
因此，它是目前适应市场变化的最佳手段
本文通过分析GL公司根据企业生产过程中存在的问题，进行生产改革过程得到
启发。用精益生产理论深度剖析生产改革过程，运用价值流管理工具发现如何有效消
除如人员增效，物力、资源的浪费等生产过程中不增值的部分；并对相关制造工艺进
行改进，对设备产能进行提高。在提高生产效率与设备利用率，降低成本等方面，精
益生产理论具有指导与广泛的推广作用。并根据该理论建立了一套适用该企业自身情
况的成本控制系统
本文通过GL公司的案例研究表明精益生产思想推行到现代制造企业中发挥出来
的重要作用意义非凡。实践意义：将理论结合到所研究企业生产系统中，可进一步研
究精益生产思想具体到工业生产管理中的可行性；理论意义：精益生产思想在制造行
业中是可以广泛推广应用的；现实指导意义：企业应用精益生产思想，缩短与竞争对
手之间的差距，提高产品制造能力和综合实力，为广大客户、员工及企业创造更多价
值
关键词：精益生产理论；生产成本控制；GL公司
III
Abstract
Following the manual and assembly line production methods, the lean production as
the third method has developed into the most advanced and effective mode of production
in modern enterprises. Based on the practice of Japan, Europe and the United States in the
product field, this system has been proved to be effective on eliminating most of the
invalid labor and waste, constantly improving quality, increasing the flexibility of
production, reduce costs, reduce WIP and finished goods inventory, and enhance financial
and material turnover rate, etc. to ensure business advantage in the market in the
competition.
The implementing of lean production is to uphold the customer first philosophy,
unified the interests of the customers and enterprises, put the customer demand at first,
constantly improve the quality and cost of products and services, increase competitiveness
of enterprises and business performance. Therefore, it is the best system to adapt to the
changes in the market.
This article is enlightened by the research on the process of production reform
through the study of the problems existing in the production process of GL company. The
production of the reform process with the theoretical depth of lean production, found the
system guide how to eliminate the non value added part, reduce manpower, material
resources, process improvement, waste of resources, improve the equipment capacity,
improve equipment utilization, improve production efficiency, reduce the cost and other
aspects. According to the lean of production, a set of cost control system for the
enterprise's own situation is set up.
Through this study, this paper shows that lean production method is of great
significance to modern manufacturing enterprises. It had practical significance to research
the feasibility of industrial production management. It has theoretical significance to enrich
the application of lean production in the manufacturing industry. It has a practical guiding
significance to narrow the gap with competitors, enhance the production capacity and
strength, and create more value for customers, employees and enterprises.
Key words:Lean manufacturing;Production cost control; GL company。