基于BOM的重型装备产品成本管理研究

发布时间：2018-01-19 04:31

本文关键词： 重型装备成本管理物料清单目标成本　出处：《天津工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：重型装备企业是为国家经济建设提供基础设备的企业,是国家经济发展的支柱产业。进入21世纪以来,随着经济全球化与企业信息化的发展,重型装备企业面临的市场竞争越来越激烈,客户对产品的要求越来越高。企业为了在竞争中脱颖而出,需要快速响应市场需求,在保证产品质量的前提下尽可能地降低产品成本。重型装备产品结构复杂,零部件繁多,生产工艺繁琐,一般是按订单设计制造,其成本管理更加困难。由于物料清单是产品所需的零部件明细表及其层次结构,描述了产品生产制造所需的所有原材料、零部件、总装件的数量及其从属关系,且贯穿于产品生产制造的全过程,是成本管理的核心数据。因此,论文提出了基于物料清单的重型装备产品成本管理。首先,论文在研究成本管理和物料清单相关理论的基础上,结合重型装备产品的特点,提出了基于物料清单的重型装备产品成本计算模型,根据此模型可以制定重型装备产品的目标成本。其次,论文构建了基于目标成本的重型装备产品成本管理体系,先是根据基于物料清单的重型装备产品成本计算模型制定产品的目标成本,然后按照科学的方式将目标成本进行合理的分解与控制。在产品生产制造结束后,再次利用基于物料清单的重型装备产品成本计算模型核算产品的实际成本,将实际成本与目标成本进行差异分析,找出差异所在,并提出相应的改善措施。最后,将基于物料清单的重型装备产品成本管理应用于具体的重型装备产品JDC58减速机生产制造过程中。
[Abstract]:The heavy equipment enterprise is the enterprise which provides the basic equipment for the national economic construction, is the pillar industry of the national economic development. Since 21th century, along with the economic globalization and the enterprise information development. Heavy equipment enterprises are facing more and more fierce competition in the market, and customers are demanding more and more products. In order to stand out from the competition, enterprises need to respond to market demand quickly. Under the premise of ensuring product quality, the cost of heavy equipment products is as low as possible. Heavy equipment products have complex structure, various parts and complicated production process, which are generally designed and manufactured according to orders. The cost management is more difficult. Because the bill of materials is the detailed list of parts and components required for the product and its hierarchical structure, it describes all the raw materials, parts, final assembly parts and their dependencies for production and manufacture of the product. It is the core data of cost management through the whole process of product production and manufacture. Therefore, the cost management of heavy equipment products based on bill of materials is put forward in this paper. First of all. Based on the research of cost management and BOM theory and the characteristics of heavy equipment products, this paper puts forward a cost calculation model of heavy equipment products based on BOM. According to this model, the target cost of heavy equipment product can be determined. Secondly, the paper constructs the cost management system of heavy equipment product based on target cost. First, according to the BOM based heavy equipment product cost calculation model to establish the target cost of the product, and then according to the scientific way of reasonable decomposition and control of the target cost. Thirdly, the cost calculation model of heavy equipment product based on bill of materials is used to calculate the actual cost of the product, and the difference between the actual cost and the target cost is analyzed to find out the difference. Finally, the cost management of heavy equipment products based on bill of materials is applied to the manufacturing process of specific heavy equipment products JDC58 reducer.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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