【作者】 王丹；

【导师】 钱爱民；

【作者基本信息】 对外经济贸易大学 ， 会计学， 2018， 硕士

【摘要】 面对当今社会经济全球化的发展,企业价值创造理论也随之不断发展,企业之间的竞争愈演愈烈,如何保持有利的竞争优势和持续不断的发展,对企业生产管理提出了新的要求。企业价值最大化也替代了以前的股东价值最大化,成为企业管理的新目标。企业价值是由顾客决定和接受的企业所提供商品或服务所支付的价格,即这个商品的内在价值。企业在发展中必须找到适合自身的生产管理方式,才能实现企业价值最大化。精益生产源自于丰田生产方式(Toyota Production System,TPS),是以客户需求为导向,消除所有不必要的浪费,不断缩短产品交期而暴露出问题所在,并利用自动化的生产管理方法来不断地解决问题,达到追求完美的目的,从而使企业的有限资源得到充分的利用,实现企业价值最大化和持续发展。目前精益生产的应用不仅局限在生产制造领域,许多企业将精益思想也已推广应用到了非生产领域,从业务流程到人员习惯的改变,最后到企业价值的创造。目前已经有很多大中型企业都在推行精益生产,通过实践不断完善精益生产的价值创造理论,并通过结合企业实际情况,建立适合本企业的精益生产方式,将精益生产的实施成效加以巩固和保持持续发展。然而我国理论界目前对精益生产方式下价值创造问题的实务研究较少,需要继续研究填补这方面的欠缺。本文结合作者在DT企业实际推行精益生产的工作经历,理论结合实践,探讨了在精益生产方式下企业价值创造问题和经验,由此提出在企业中推行价值创造型精益生产管理方式的建议,希望为我国企业构建以价值创造为目标的精益生产方式提供参考。更多还原

【Abstract】 The enterprise operation model is under a new task on how to provide a sustainaed operation,when facing the globalization,the increasingly competitive market and the advancement of value creation theory of enterprise.The goal of business operation has transitioned from maximum of shareholders wealth to the maximum of enterprise value.This value discussed is demostrated by the value of the service or commodity provided,and the price accepted by the customer.It is the intrinsic value of the commodity or the service.To achieve the maximum of enterprise value,the company has to explore its customerized and sustanable way to operate.The lean production was originated from Toyota Production System(TPS),which was driven by customer value and desire.The key of TPS are to totally elimate waste,to shorten the lead time,to utilize automated tools as a through way to resolve issues,and to pursue perfection by daily management.Therefore,the enterprise will maximize the value and advance sustantaly with a limited resources.The lean production is not only limited in the manufacturing,many companies have applied the lean prodution in other non-production areas,from the change of business process to the personnel habits.It will create the enterprise value eventually.Many big and mid-sized companies are quickly implementing the lean production.They have proved the lean production by practicing the theory,and by developing a custermerized process to reach the lean production,which in return,to gain the benefit of it and to continue grow.However,few researches on application are available on the value creation of lean production methods in China’s academic world.It is necessary to continue to study in this area.This paper discuss the experiences and issues on realizing enterprice value through lean production.The paper is result of the application of lean production in DT and the author’s experice in implenmenting lean production.The author offers suggestions in the enterprise value creation through lean production.It is hoped to provide a reference for companies to achive value creation by applying lean production.更多还原