VA电子公司的生产成本管理研究

发布时间：2018-04-10 12:50

本文选题：作业成本法 + 价值工程　；参考：《兰州大学》2011年硕士论文

【摘要】：科学信息技术在不断进步,全球市场竞争在不断加剧。生产设备的日新月异,制造费用的逐渐增加,国家劳动法的逐步完善,使企业的生产运营成本在人力与物力上在不断提高。当企业面临百年一遇的国际金融危机：国外金融机构破产、失业率上升、市场需求萎缩：国内通货膨胀、人民币升值、物业租金和人工成本持续上升时,突破传统的生产成本管理方法求得生存与发展是企业的迫切需求。本文主要研究VA电子公司在生产成本管理方面存在的问题,并对存在的问题进行原因分析,设计了以作业成本法、价值工程和KPI为理论导向,以构成生产成本的直接材料、直接人工和制造费用三大要素的主要作业为成本管理对象,以生产作业分析、主要作业改进、作业成本法与KPI结合的专案改善方法来建立个有经济效益、有生命活力的生产成本管理方案。本文的生产成本管理方案研究的内容可概括为：首先,引用产品全生命周期成本的概念对VA电子公司生产成本进行定义,确定生产成本管理的范围,把直接材料、直接人工和制造费用定义为生产成本构成的三大要素。其次,运用作业成本法及结合ABC法、流程图法、鱼骨图等研究方法对影响生产成本三大要素的生产作业进行分析并确定主要作业。再次,通过改善专案结合价值工程理论对确定的主要作业进行改进。最后,通过建立改善专案组去统筹改善专案,最终形成了从生产作业分析到主要作业改进,再到作业成本法与KPI相结合的层层深入式生产成本管理方案,有效地对VA电子公司的生产成本进行全面管理,利用信息化、文件化手段对生产成本核算和改善效果进行标准化,使生产成本管理的效果得以强化和推广。本文的生产成本管理方案在VA电子公司实施以来,不仅为公司提供了清晰的生产成本管理思路,而且为公司巩固生产成本管理效果提供了方法。因此,本文的研究思路和操作流程对制造型企业的生产成本管理应当有一定的参考与借鉴意义。
[Abstract]:Scientific information technology is making continuous progress and global market competition is intensifying.With the rapid development of production equipment, the gradual increase of manufacturing costs and the gradual improvement of national labor law, the production and operation costs of enterprises are constantly increasing in terms of manpower and material resources.When companies face an international financial crisis once in a century: foreign financial institutions go bankrupt, unemployment rises, market demand shrinks: domestic inflation, renminbi appreciation, property rents and labor costs continue to rise.It is an urgent need for enterprises to break through the traditional methods of production cost management to survive and develop.This paper mainly studies the problems existing in the production cost management of VA Electronics Company, and analyzes the causes of the problems, and designs a direct material based on activity-based costing, value engineering and KPI to constitute the production cost.The main activity of direct labor and manufacturing cost is the object of cost management. The project improvement method, which combines production activity analysis, main activity improvement, activity-based costing and KPI, is established.A production cost management program with economic benefit and vitality.The research contents of this paper can be summarized as follows: firstly, the concept of product lifecycle cost is used to define the production cost of VA Electronics Company, to determine the scope of production cost management, and to make direct materials.Direct labor and manufacturing costs are defined as the three elements of production cost.Secondly, using activity-based costing method, combined with ABC method, flow chart method, fish bone chart and other research methods to analyze the three factors affecting production costs and determine the main activities.Thirdly, by improving the project and the value engineering theory, we improve the main work.Finally, through the establishment of an improvement task force to coordinate the improvement project, a layer by layer in-depth production cost management scheme, from production activity analysis to major activity improvement, and to the combination of activity-based costing and KPI, was finally formed.It can effectively manage the production cost of VA Electronics Company and standardize the production cost accounting and improving effect by means of information and documentation, so that the effect of production cost management can be strengthened and popularized.Since the implementation of this production cost management scheme in VA Electronics Company, it has not only provided a clear idea of production cost management for the company, but also provided a method for the company to consolidate the effect of production cost management.Therefore, the research idea and operation flow of this paper should have certain reference and reference significance to the production cost management of manufacturing enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F406.7

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