面向成本控制的制造业合同签订－执行－结算全流程精益化研究

Lean Research on the Whole Process of Manufacturing Contract Signing-Execution-Settlement Based on Cost Control

摘要

制造业转型升级加速推进，使合同管理在成本控制中的战略价值不断提升。合同管理不仅影响采购、生产及供应链运行效率，也关系到资金占用、风险暴露与利润实现。传统做法存在信息割裂、流程冗长、执行监控不足及结算偏差频发等问题，导致成本失控与资源浪费在生产周期内反复出现。为提高成本透明度并强化过程可控性，有必要构建涵盖合同签订、执行与结算的全流程精益化管理体系，通过制度优化、流程重塑与数据驱动实现成本要素的实时监测与偏差治理。基于合同生命周期特征，本文构建精益化管理框架，探讨条款设计、执行协同、成本偏差识别与结算透明化等关键路径，以期为制造企业提升成本治理能力与推动高质量发展提供理论支撑与实践方向。

Abstract

The accelerated transformation and upgrading of the manufacturing industry have significantly enhanced the strategic value of contract management in cost control. Contract management not only impacts the efficiency of procurement, production, and supply chain operations but also relates to capital utilization, risk exposure, and profit realization. Traditional practices suffer from issues such as information fragmentation, lengthy processes, insufficient execution monitoring, and frequent settlement discrepancies, leading to recurring cost overruns and resource waste during production cycles. To improve cost transparency and strengthen process controllability, it is essential to establish a lean management system covering the entire contract lifecycle—from signing and execution to settlement. This system should achieve real-time monitoring of cost elements and deviation governance through institutional optimization, process redesign, and data-driven approaches. Based on the characteristics of the contract lifecycle, this paper constructs a lean management framework, exploring key pathways such as clause design, execution coordination, cost deviation identification, and settlement transparency. The study aims to provide theoretical support and practical guidance for manufacturing enterprises to enhance cost governance capabilities and promote high-quality development.

关键词

制造业 / 合同管理 / 成本控制 / 精益化 / 全过程管理

Key words

manufacturing industry / contract management / cost control / lean management / whole-process management

参考文献

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