苹果新一代数据线项目成本管理研究

发布时间：2018-01-13 06:01

本文关键词：苹果新一代数据线项目成本管理研究　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：当前我国的市场经济体制已经逐步建立起来并且正在迅速发展，消费性电子产业面临着异常激烈的市场竞争，而且市场竞争的全球化及消费性电子产品的更新换代速度对电子企业的管理水平提出了更高、更新的要求。企业之间、各产品之间、现有产品和新产品之间的竞争，涉及技术、设备、人才、管理、销售等各个方面。企业能否在市场竞争中立于不败之地，关键在于企业能否为客户提供质量高、开发周期短、价格低的产品。因此，如何能在最短时间内，依据客户要求开发出价格最低，质量最好的产品，将会成为获得较多订单的关键。否则，企业将会因为成本的原因而丧失市场竞争力，甚至出现亏损。作为项目管理中的一个重要分支，项目成本管理将会在产品的寿命周期中起着至关重要的作用。在此次论文题目的研究过程中,选择了一个最新上市的苹果手机数据线项目作为研究题目，从其设计开发、小量试产、大批量生产各个阶段所发生的成本活动进行研究，通过对该项目目前的报价流程、设备投资策略、日常开发费用管控模式、生产制程成本管理及制程损耗控制等几个方面进行细致的分析,总结出目前流程上所存在的问题,从而针对这些问题提出改善对策,统一报价模式，建立报价资料库,完善报价流程，明确设备投资策略，，完善投资预算,优化原物料采购策略，并且制定出日常开发费用管控模式及向客户索款方法，建立日常开发费用跟催资料库,以及制定产品制程优化及损耗监控方案，提出产品生产制程持续改善对策等。从产品成本管理的各个方面进行分析改善,从而降低其材料成本及人工制造成本。最后通过对原物料采购成本对比,日常开发费用改善对策监控实施,以及对生产制程损耗监控对策实施等几个方面进行了专案的项目成本管理效果评估。通过实际数据证明了这些改善措施的正确性及长期实用性。这一方法解决了数据线专案在其寿命周期过程中的成本控制问题，降低了产品的成本,提升了产品的竞争力,为公司在严峻的市场环境下以较低的价格获取较多的订单提供了保障,这些措施在现代电子企业管理中具有重要的实用价值。实践证明这些措施是切实有力的，该数据线专案产品的成本得到了显著的降低。这对提升产品竞争力以及掌握市场订单具有重要的实际意义。
[Abstract]:China's market economic system has been gradually established and is developing rapidly, the consumer electronics industry is facing fierce competition in the market, and the globalization of the market competition and consumer electronic product upgrading management level speed of electronic enterprises put forward higher and newer requirements. Between enterprises, between the various products. Between the new and existing products competition, involving technology, equipment, personnel, management, sales and other aspects. Whether the enterprise in an invincible position in the market competition, the key lies in whether the enterprise can provide the high quality for the customer, short development cycle, low price products. Therefore, how can in the shortest time, according to the customer need to develop the lowest price, best quality products, will become the key to receive more orders. Otherwise, the enterprise will be because of cost reasons and the loss of market competitiveness, and even Loss. As an important branch of project management, project cost management will play a vital role in the life cycle of the product.
In the course of the study this paper topic, choose a listing of the latest Apple mobile phone data line project as the research topic, from its design and development, a small pilot, what is happening in every stage of the mass production cost of activities, through to the present process of the project bidding, equipment investment strategy, mode of daily development cost control the production process, cost management and process control loss of several aspects of detailed analysis, summed up the existing problems on the process, thus to solve these problems and puts forward the countermeasures to improve, offer a unified model, establish perfect database quotation, quotation process, clear equipment investment strategy, improve the investment budget, optimize raw material purchasing strategy. And to develop a model of cost control and a daily development method of cable to customers, establish the daily development cost tracking database, and the development of product process optimization and loss Consumption monitoring scheme, proposed the product manufacturing process continuous improvement countermeasures. To analyze and improve the product cost management from various aspects, so as to reduce the cost of materials and labor cost. Finally through the procurement of raw materials cost comparison, day-to-day developmentcosts improve countermeasures monitoring implementation, as well as several production loss monitoring the implementation of countermeasures aspects of the evaluation project cost management project. Through the actual data to prove the correctness and practicality of these long-term improvement measures.
This method solves the problem of data line project control in its life cycle in the process of cost, reduce product cost, enhance the competitiveness of their products, provide a guarantee for the company in the fierce market environment to lower prices to get more orders, these measures have important practical value in modern electronic enterprises management. Practice has proved that these measures are effective, the data line project cost has been significantly reduced. This is to enhance the competitiveness of products and has important practical significance to grasp the market order.

【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;F416.63

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