基于生产流程改善的采购成本结构合理化研究

发布时间：2018-06-15 00:28

本文选题：成本管理 + 成本分析　；参考：《华东理工大学》2017年硕士论文

【摘要】：C公司是一家汽车零部件生产公司,主要生产乘用车售后市场发电机和起动机,属于纯加工式的工厂,无自主研发能力。他成立于2008年,成立伊始,汽车零部件售后市场尚不发达,而C公司作为售后市场的捷足先登者,在售后市场独占鳌头,赚得盆满钵满。随着新车销售在2014年抵达了新一轮的高峰,售后市场上的新兴者如雨后春笋般遍地开花,随即将售后市场推向高度竞争的处境,因此价格战在各制造工厂之间暗流涌动,低成本则是企业长久生存之道。本文将利用成本比例法、利润监控法、总成本法等成本管理方法及采用成本分析的方式,对产品的料、工、费等成本进行分析,建立健全的价格分析体系,将分析的结果录入价格体系,为降低成本提供数据基础。阐述C公司成本管理的理念,使用总成本法降低整体成本,提高成本管理能力。通过成本比例法发现成本结构中可改善的成本,将财务结构上的可改善点,在生产现场一一确认核实,在生产现场结合精益生产管理模式,利用价值流分析,找出现场的浪费,同财务结构进行反向匹配,利用20个改善工具消除生产现场浪费,从而降低成本。本文期待通过以上方式管理C公司价值流成本,可以降低C公司各方面的成本,提升C公司在行业内的竞争力,使得C公司可以在激烈的竞争中保持甚至是增加自身的市场占有率。
[Abstract]:Company C is a car parts production company, the main production passenger car aftermarket generators and starter, belong to pure processing factory, no independent R & D capacity. He was founded in 2008, the beginning of the establishment of auto parts aftermarket is not yet developed, and C company as the after-market leader, in the after-sales market, making a lot of money. With new car sales reaching a new peak in 2014, new entrants in the after-sales market sprang up and pushed the market to a highly competitive position, so the price war surged between manufacturing plants. Low cost is the long-term survival of enterprises. In this paper, cost management methods, such as cost ratio method, profit monitoring method, total cost method and cost analysis method, are used to analyze the cost of products, such as materials, labor and fees, and a sound price analysis system is established. Input the results of the analysis into the price system to provide a data base for cost reduction. This paper expounds the idea of cost management in C Company, using the total cost method to reduce the whole cost and improve the cost management ability. Through the cost proportion method to find the cost that can be improved in the cost structure, the financial structure can be improved, confirmed one by one in the production site, combined with the lean production management mode in the production site, using value flow analysis, to find out the waste in the field. Reverse matching with the financial structure, using 20 improvement tools to eliminate waste on the production site, thereby reducing costs. This paper looks forward to managing the cost of value stream of company C through the above methods, which can reduce the cost of all aspects of company C and enhance the competitiveness of company C in the industry. C company can maintain and even increase its market share in the fierce competition.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F274;F406.72

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