苏州西门子电器有限公司成本控制研究

发布时间：2018-01-02 10:40

本文关键词：苏州西门子电器有限公司成本控制研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当今制造业竞争尤为激烈的情况下,采用先进的成本控制方法作为企业的财务管理方式,越来越得到广泛的推广认可与应用。通过分析成本控制中存在的问题,消除浪费,建立和完善成本控制的流程和制度,降低成本;降低生产性原材料、在制品与成品的库存;确保企业在竞争激烈市场中持续保持着成本优势地位,因此先进的成本控制的方法的推行越来越成为企业应对市场激烈竞争与提升竞争力的有效保证,对提高制造业生产管理水平与增强企业竞争优势具有重要的现实意义。首先本文指出了传统成本管理方式给企业带来的弊端和局限性,企业无法持续保持成本和竞争优势。而成功推行现代先进的成本管理方式的企业则可以持续保持竞争优势,指出了现代先进的成本控制方式相对于传统的成本控制方式,可以监控企业战略目标的实施进度,在市场激烈竞争中确保企业持续保持着优势地位。尤其在推行新的成本管理方法和完善原有的成本管理模式时,公司管理层需要全程参与集中关注,以激发员工的智慧和潜能,充分调动员工的积极性,取得更大的利润效益;成本管理方式需要遵循持续改善的原则,持续不断地将实施中发现的问题逐一进行改善,才能让每一位员工深切体会推行成本管理对于企业生存和发展的重要性,帮助实现公司的战略。其次以苏州西门子电器有限公司为研究背景,通过SWOT分析指出了公司成本管理当前发展的优势、劣势、机会与威胁,提出解决公司发展的瓶颈之一是需要导入现代先进的成本控制方式来改善现有的局面,尽快摆脱窘境;对苏州西门子电器公司成本管理现状进行深入分析,指出在成本管理模式和成本分析等方面存在的问题,如材料价格高,新品开发成本高,废料成本高,存货库存高,人员成本高这些成本问题对公司发展所带来的影响,运用价值链进行相应的诊断分析公司当前的成本管理问题;其次在分析成本管理问题的基础上,对价值链中的上下游活动进行一定的调整,减少生产过程中所带来的浪费,提高整个价值链对应的价值活动,提出将精益生产的理念结合在成本控制中,并结合公司的实际状况设计了从产品开发,到产品生产,产品销售等贯穿整个价值链的成本控制和成本改善方案。最后本文阐述了成本管理的实施目标与计划以及苏州西门子电器公司在顺利实施方案管理层给予的保障作用。通过本文对成本管理方式应用方案的论述,说明了推行价值链分析和精益生产能够消除浪费,降低成本,对其他制造企业起到一定的借鉴与参考作用,进而不断提升企业的竞争活力。
[Abstract]:In today's manufacturing industry competition is particularly fierce, as the control method of enterprise financial management using advanced cost, more and more widely recognized and widely used. The elimination of waste by analyzing the problems in cost control, cost control, establish and improve the rules and procedures, reduce the cost and reduce the production of raw materials;, WIP and finished goods inventory; ensure enterprises continued to maintain a cost advantage in the fierce competition in the market, so the advanced method of cost control implementation has become more and more effective guarantee for enterprises to cope with the market competition and enhance competitiveness, is of great practical significance to improve the manufacturing level of production management and enhance enterprise competitive advantage first. This paper points out the disadvantages and limitations of the traditional cost management mode brings to the enterprise, the enterprise can not continue to maintain the cost and competitive advantage and. The power to implement modern advanced cost management mode of enterprises can continue to maintain the competitive advantage, the paper points out that the advanced modern control method compared with the traditional cost control method, can monitor the progress in the implementation of the strategic goal of the enterprise, in the fierce market competition to ensure that enterprises continued to maintain a dominant position. Especially in the implementation of the new cost management methods and perfect the original cost management mode, the management of the company to participate in focus, in order to stimulate employees' wisdom and potential, fully mobilize the enthusiasm of the staff, make more profit; the cost management should follow the principle of continuous improvement, continuous implementation of the problems found in one by one to make improvement every employee understand the importance of cost management for enterprise survival and development, help achieve the company's strategy. Secondly in Suzhou Simon The Electric Appliance Co. Ltd as the research background, through the SWOT analysis pointed out that the current development of the company cost management advantages, disadvantages, opportunities and threats, put forward to solve the bottleneck of the development of the company is the need to import the advanced modern cost control method to improve the existing situation, get rid of the dilemma as soon as possible; the in-depth analysis of the current situation of the cost management of Suzhou SIEMENS electric appliance company and points out the existing mode of cost management and cost analysis and other issues, such as the development of new materials with high prices, high cost, high cost of waste inventory, high impact, high personnel costs these costs brought by the development of the company, cost management problems of the current diagnostic analysis of the company with the corresponding value chain; secondly, in based on the analysis of cost management, make some adjustments on the upstream and downstream activities in the value chain, reduce the waste during the production process, To improve the value activities of the whole value chain corresponding, put forward the concept of lean production based on cost control, and design from product development combined with the actual situation of the company, to production, product sales throughout the entire value chain cost control and cost improvement. This paper describes the implementation of the goals and plans of cost management and Suzhou SIEMENS electric company in the smooth implementation of security management scheme given by this paper. The application of project cost management, the value chain analysis and implementation of lean production to eliminate waste, reduce the cost, to some reference and reference for other manufacturing enterprises, and constantly improve the enterprise competition.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.6;F406.7

【相似文献】