XX船舶制造公司成本领先战略优化研究

发布时间：2018-04-13 21:32

本文选题：船舶制造 + 成本领先战略　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着我国建设海洋强国的战略部署,国家对海洋工程装备和高技术船舶制造业的政策扶持力度不断增加,船舶制造企业遇到了发展机遇。但是,在近几年的金融危机冲击下,船舶企业多数都出现了不同程度的订单撤销、延迟交船以及资金紧张等严重局面,而国外知名品牌进入国内也加剧了市场竞争程度。这些问题和风险的存在,使得船舶制造企业的利润降低,同时面临着严峻的成本管理挑战。因此,我国船舶制造企业要想在竞争激烈的市场赢得竞争优势,获得更多的市场份额,提升企业核心竞争力的话,就需要综合考虑公司内外部环境,实施正确的竞争战略,加强技术研发,提高生产效率,降低企业的总体成本。结合船舶制造企业的特性和国内企业的发展情况,该文认为船舶企业在发展期实施成本领先战略会更容易获得优势。因此,该文在国内外研究以及现有的相关理论的基础上,运用归纳演绎法和案例分析法,对XX船舶制造公司的成本领先战略进行研究。XX公司的成本领先战略特点是在固化标准的基础上,利用模块化生产技术优化单船成本占比,然后利用规模化生产,将其优势扩展到整个产品线,获取更多的成本领先优势。首先,在对其战略现状进行分析时,从战略环境现状方面入手,发现在国家政策扶持的情况下,船舶制造企业具有良好的发展前景;然后,对XX公司战略的实施具体情况进行研究时,发现实施过程中定额标准指导性不强、集中于生产活动成本、模块设计系统性较弱、库存成本占比过大等问题,这些问题阻碍了企业形成真正的成本领先优势;随后,针对这些问题剖析出原因,发现主要是计量验收管理制度不完善、信息传递反馈受阻、现有企业文化跟不上战略发展的步伐、核心技术创新少、规模化生产与现有的库存管理模式不协调等;最后,基于整个船舶制造行业特点和自身企业的情形,建议企业进一步完善成本管理工作;强化改善企业文化;注重技术创新与研发,保持生产成本的领先优势;上线ERP系统与优化库存管理模式,提高企业资源信息化程度,增强企业资源利用率。从目前来看,我国船舶制造企业的造船技术与国外差距大,多环节、低精度、低效率的生产模式使得我国造船成本居高不下,而自身的管理方式和成本控制都停留在传统的管理模式。之前依靠低劳动成本、裁员、工程转包等方式来降低企业成本,达到成本领先的效果并不那么明显。因此,以成本领先战略为统筹,战略成本管理为新的成本管理模式,将有利于优化其管理流程、提高生产精度,改善目前造船企业成本高的问题,实现战略管理目标,达到成本领先的效果。
[Abstract]:With the strategic deployment of building a powerful marine power in China, the policy support for marine engineering equipment and high-tech shipbuilding industry has been increasing, and shipbuilding enterprises have encountered opportunities for development.However, under the impact of the financial crisis in recent years, most shipbuilding enterprises have some serious situations, such as cancellation of orders, delay of delivery and shortage of funds, and the entry of famous foreign brands into the country has intensified the degree of market competition.The existence of these problems and risks makes the profits of shipbuilding enterprises lower, and it faces severe cost management challenges at the same time.Therefore, in order to win competitive advantage, gain more market share and enhance the core competitiveness of our shipbuilding enterprises, we need to comprehensively consider the internal and external environment of the company and implement the correct competitive strategy.Strengthen technology research and development, improve production efficiency, reduce the overall cost of enterprises.Combined with the characteristics of shipbuilding enterprises and the development of domestic enterprises, this paper holds that it is easier for shipbuilding enterprises to obtain advantages by implementing cost leading strategy in the development period.Therefore, on the basis of domestic and foreign studies and existing relevant theories, this paper uses inductive deduction and case analysis.Research on cost leading Strategy of XX Shipbuilding Company. The characteristic of cost leading strategy of XX Company is that on the basis of solidification standard, modular production technology is used to optimize the cost ratio of single ship, and then to make use of large-scale production.Expand its advantages to the entire product line to gain more cost leadership.First of all, in the analysis of its strategic status quo, from the point of view of the strategic environment, we find that shipbuilding enterprises have a good development prospects under the state policy support.During the study of the implementation of XX Company's strategy, it is found that the norm standard is not strong in the process of implementation, it is focused on the cost of production activities, the module design system is weak, the inventory cost is too large, and so on.These problems hinder the enterprises from forming the real cost leading advantage. Then, the reasons for these problems are analyzed, and it is found that the measurement acceptance management system is not perfect, and the information transmission feedback is blocked.The existing corporate culture can not keep up with the pace of strategic development, the core technology innovation is less, large-scale production is not in harmony with the existing inventory management mode, etc. Finally, based on the characteristics of the whole shipbuilding industry and the situation of its own enterprises,It is suggested that enterprises should further improve cost management, strengthen and improve corporate culture, pay attention to technological innovation and R & D, maintain the leading advantage of production cost, put ERP system on line and optimize inventory management mode to improve the information level of enterprise resources.Enhance the utilization of enterprise resources.From the current point of view, the shipbuilding technology of our shipbuilding enterprises is far from that of foreign countries, and the production mode of multi-link, low precision and low efficiency causes the shipbuilding cost of our country to remain high.And its own management mode and cost control all stay in the traditional management mode.Low labor costs, layoffs, subcontracting of projects and other ways to reduce the cost of enterprises, the effect of cost-leading is not so obvious.Therefore, taking the cost leading strategy as a whole and the strategic cost management as the new cost management mode, it will be beneficial to optimize its management process, improve the production accuracy, improve the current problems of high cost of shipbuilding enterprises, and realize the strategic management objectives.Achieve cost-leading effect.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.474;F406.72

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