专业学位硕士研究生学位论文
（工商管理硕士）
基于精益管理的K 公司生产成本控制研究
作者姓名林子杰
学号7320210065
导师廖方伟
答辩委员会成员陈昌洪（主席）胡新永
孙剑余波黄燕琳
评阅人徐重久陈伟达
2023年12月
分类号：学校代码：10619
UDC：密级：
西南科技大学硕士学位论文
（工商管理硕士）
基于精益管理的K 公司生产成本控制研究
林子杰
学科(专业)或领域名称：工商管理（MBA）
指导教师姓名、职称：廖方伟教授
校外指导教师姓名、职称：夏明高级经济师
学生所属培养单位：西南科技大学
论文答辩日期：2023年12月02日
A Thesis Submitted to Southwest University of Science and Technology
for the Degree of Master
（Master of Business Administration）
Research on Production Cost Control
of K Company Based on Lean Management
Candidate:Lin Zijie
Supervisor:Liao Fangwei Xia Ming
Dec 2023
摘要面对愈发复杂多变的国际国内环境，以制造业为主引擎的中国经济承受着巨大冲
击。现如今，制造业整体市场需求不振、规模增势放缓。电子制造企业面临产品价格
波动、生产成本增长较快、盈利预期转弱等现状，给相关企业带来经营风险。K 公司
是一家主要从事电子通信产品的开发、制造、经营和服务的科技型地方国企，有着较
大的生产规模，产品类别较多，但是在行业中并不具有竞争优势。近年来随着企业生
产成本的快速增长，公司利润正逐渐被蚕食，故借助精益管理对K 公司生产成本控制
这一课题展开研究，以期帮助企业达到降本增效的目的。
本文首先明确了研究背景、研究目的及意义，然后进行相关文献综述，提出研究
内容，进而梳理相关概念和理论基础。同时介绍公司的基本情况和成本控制现状，针
对K 公司使用传统生产模式的不足之处，提出进行精益管理改善的必要性和可行性，
再根据存在的实际问题对生产全过程，包括人员情况、物料采购、产品检验、生产计
划、现场加工、产线运行状况、设备养护、作业环境等多角度进行观察和信息搜集。
运用各类精益方法和工具对公司设备养护、质量管理、生产效率、现场管理等方面进
行分析，找到影响生产成本的关键因素。通过与公司部门团队讨论等形式，提出以全
面生产维护、全面质量管理、准时制生产、5S 管理等构成的整体性精益管理改善方案，
对比改善前后的生产成本状况并进行阶段性评估，最后提出保障措施来推行公司的持
续改进。
本文通过对K 公司的具体研究和分析，提出了一系列的精益管理方案并有效实施，
使公司在生产成本控制方面得到有效控制和改善，对电子制造企业在推行精益管理进
行降本增效等方面起到一定的借鉴意义。
关键词：成本控制；精益管理；K 公司；国营企业
论文类型：专题研究
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西南科技大学硕士学位论文
ABSTRACT
In the face of an increasingly complex and volatile international and domestic
environment,China's economy,which is mainly driven by manufacturing,has suffered a
huge impact.Nowadays,the overall market demand of the manufacturing industry is weak,
and the scale growth trend is slowing down.The electronic manufacturing enterprises are
faced with the current situation of product price fluctuation,rapid growth of production cost
and weak profit expectation,which brings operational risks to related enterprises.K
Company is a technology-oriented local state-owned enterprise mainly engaged in the
development,manufacturing,management and service of electronic communication
products.It has a large production scale and many product categories,but it does not have a
competitive advantage in the industry.In recent years,with the rapid growth of production
costs,the company's profits are gradually eroded.Therefore,lean management is used to
study the topic of production cost control of K Company,in order to help the company
achieve the purpose of cost reduction and efficiency increase.
This paper first clarified the research background,research purpose and significance,
and then carried out a literature review,proposed the research content,and then sorted out
the related concepts and theoretical basis.At the same time,it introduces the basic situation
of the company and the current situation of cost control,points out the necessity and
feasibility of lean management improvement in view of the shortcomings of the traditional
production mode of K Company,and then analyzes the whole production process according
to the existing practical problems.Including personnel,material procurement,product
inspection,production planning,on-site processing,production line operation,equipment
maintenance,working environment and other aspects of observation and information
collection.Apply all kinds of lean methods and tools to analyze the company's equipment
maintenance,quality management,production efficiency,site management and other
aspects to find the key factors affecting the production cost.Through discussions with the
team of the company's departments,I proposed the overall lean management improvement
plan consisting of total production maintenance,total quality management,just-in-time
production,5S management,etc.I compared the production cost before and after the
improvement,carried out phased assessment,and finally proposed safeguard measures to
implement the continuous improvement of the company.
Through the specific research and analysis of K Company,this paper puts forward a
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