S模具公司成本控制研究

发布时间：2018-01-03 22:12

本文关键词：S模具公司成本控制研究　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：S模具公司主要生产汽车覆盖件模具，作为汽车企业的模具供应商，汽车行业的发展状况对企业的经营影响非常大。众所周知当前汽车行业的竞争非常激烈，汽车企业对模具企业在进度、质量、服务和价格等方面提出了越来越高的要求，模具企业要想生存，必须紧跟时代的步伐，对企业的经营管理进行升级换代刻不容缓。企业经营的重要目的就是利润，没有利润企业就没有发展，就会走向衰落，本文以S模具企业作为研究对象，结合模具行业的特点，通过分析模具行业公开数据及S模具企业具体数据，提出了S模具企业成本控制方面存在的具体问题。本文以S模具公司成本控制为基础，根据冲压模具的特点分析了冲压模具成本的主要构成，提出了两种模具成本控制思路，一种是对模具成本占比高的环节重点控制，另一种是对工作结果对模具成本影响较大的环节进行特别控制。根据S模具企业处于完全市场竞争环境的情况，成本控制一方面是内部挖潜，另一方面采取先进的企业经营战略。结合S模具公司的实际情况分析了成本控制的特点与分类，提出了针对模具不均衡生产特性的经济评价方法。根据S模具企业的特点及所处的外部环境，在企业经营战略方面提出了一整套成本控制方法，比如通过采取规模经营、范围经济及优秀客户选择等企业经营战略，避免模具企业生产任务的不均衡特性，充分利用模具企业的数控及冲压设备实施范围经营，可以有效降低模具企业的经营成本。设计问题的处理会严重影响生产进度，针对S模具企业的特点，提出了持续提高模具研发水平，注重工作细节、减少模具设计异常问题的一系列方案，确保模具生产按照计划有条不紊的运行，将模具成本控制在较低水平。模具生产与企业的整体水平紧密相连，根据S模具公司情况，通过采取标准化生产模式，规范生产过程，在保证质量的前期下，尽量压缩模具生产周期。较短的模具生产周期，代表着较少的资源占用和较少的人力资源投入，更快的资金流转速度，更低的成本费用。采用以专业检验人员为核心的全员质量控制方法，实施标准模具检验流程和控制手段，严格控制零件质量；按照模具生产标准确保各个环节的工作过程质量，建立质量问题反馈追踪机制，使员工真正将质量放在第一位，没有过硬的模具质量就没有优秀的模具企业。模具质量的不断提高，反过来可以有效缩短模具售后服务时间，减少售后人员的投入，缩短了模具交付周期，加快了回款速度，可以大幅度的降低售后服务成本，达到控制模具成本的目的。本文根据S模具企业特点，结合模具行业现状，从企业经营战略、模具研发、生产过程管理、质量及售后服务等方面，为企业成本控制问题提出了一整套解决方案，通过不断提高模具设计及工艺水平、模具生产管理水平、模具质量，最终达到控制模具成本的目的，提升企业竞争力。
[Abstract]:As the mould supplier of automobile enterprises , the development of automobile industry is very important to the operation of the enterprises . The competition in the automobile industry is very fierce . The automobile enterprises have put forward higher demands on the progress , quality , service and price of the mould enterprises . The important purpose of enterprise management is to profit , no profit enterprise will develop , will go to decline , this paper takes S mould enterprise as research object , combines the characteristic of mould industry , through analyzing mould industry open data and S mould enterprise specific data , this paper puts forward the specific problems in the cost control of S mould enterprise . Based on the cost control of S mould company , the main structure of die cost is analyzed according to the characteristics of stamping die . According to the characteristics of S mold enterprises and the external environment , a whole set of cost control methods are put forward in the aspect of enterprise management strategy , such as adopting enterprise management strategies such as large - scale operation , scope economy and excellent customer selection , so as to avoid the uneven characteristics of the production tasks of the mould enterprises , fully utilize the numerical control of the mould enterprises and the implementation scope management of the stamping equipment , and can effectively reduce the operating cost of the mould enterprises . The processing of the design problem can seriously affect the production progress , aiming at the characteristics of the S mould enterprises , the paper puts forward a series of schemes which continuously improve the R & D level of the mould , pay attention to the details of the work and reduce the abnormal problems of the die design , and ensure that the mould production runs smoothly according to the plan , and the cost of the mould is controlled at a lower level . Mold production is closely related to the overall level of the enterprise . According to the case of S mould company , by adopting standardized production mode and standardizing the production process , the production period of the mould can be compressed as much as possible in the early stage of ensuring the quality . The shorter mould production cycle represents less resource occupation and less human resources investment , faster capital transfer speed and lower cost cost . By adopting the quality control method of the whole staff taking the professional inspector as the core , the quality of the parts is strictly controlled according to the standard mould test flow and the control method , the quality of the work process of each link is ensured according to the production standard of the mould , the quality of the mould is ensured to be truly put into the first place , the quality of the mould is improved , the service time of the mould is reduced effectively , the service time of the mould is reduced , the delivery period of the mould is reduced , the recovery speed is shortened , the after - sale service cost can be greatly reduced , and the aim of controlling the mould cost can be achieved . According to the characteristics of S mould enterprises and the current situation of mould industry , this paper puts forward a whole set of solutions for enterprise cost control from the aspects of enterprise management strategy , mould R & D , production process management , quality and after - sales service .

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.471

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