Abstrait

Study on continuous improvement of enterprise cost based on the concept of resource productivity

Benyue Zhang

The productive consumption of resources like raw materials and energy is the key problem associating with the enterprise cost and competition. With the problems of cost confirmation of negative products (waste and un-graded products) and measurement in the enterprise manufacturing process as the starting points, this dissertation implements comparative analysis on the enterprise resource input of material, energy and labor with its output of manufactured products and services. Moreover, it breaks through the limitation of current product cost calculation which drowns the waste cost, overcomes the shortcomings of hysteretic nature and insufficient cause analysis in the current cost calculation and directly calculates the cost loss with the quantity and amount so as to reflect the consumption status of negative products and analyze the causes through the dynamics. Therefore, the maximum resource productivity can be achieved through proposing the improvement programs and the evaluations as well as implementing continuous cost improvement.