气门产品制造成本预算方法研究与应用

发布时间：2018-02-14 12:19

本文关键词： 气门成本预算作业成本法成本动因率库　出处：《重庆大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年，我国汽车产业得以突飞猛进的发展，汽车产业消费水平逐年上升，特别是轿车消费日益普及，汽车开始进入普通大众的家庭，汽车制造商之间的竞争愈演愈烈。汽车零部件产业也由此飞速发展起来，同时，汽车零部件企业作为整车厂的供应商面临着更大的竞争和更严酷的考验：伴随汽车整车价格下降的趋势，产品价格被主机厂不断压低；企业人工成本、材料成本不断上涨，气门制造商的生产成本不断攀升。在新的形势下，气门制造商势必需要加强对气门产品的成本管理，以期降低成本，获得产品的价格优势。而做好成本管理的第一步就是实现准确的成本预算，为成本分析、成本管理提供可靠的基础数据。本文主要研究对象是气门产品的成本预算。提出了一种基于作业的气门产品制造成本预算方法，并将该方法应用于气门成本预算系统当中。气门产品结构差异不大，使得气门产品成本预算时可以重用气门成本核算出的财务数据。通过分析气门产品的财务数据，发现气门产品成本构成中，制造费用、人工工资、原材料所占比重依然较大，决定了气门成本计算对象上可以按传统制造成本法核算，计算方法上采用基于作业成本法的成本计算思想，提出一种基于作业的制造成本预算方法。并将核算出的成本动因率数据应用于气门成本的预算当中。最终，实现成本准确预算，为成本管理提供准确预算数据，为工艺路线优化提供数据支持，从而达到降低气门制造成本的目的。在作业划分、成本动因确认后，通过制造费用归集，核算出各作业的成本动因率，同时，将成本动因率存入数据库，供成本预算时调用。在气门工艺文件编制完成后，通过读取工艺文件中的工序单元、作业动因量、人工工时等信息，，通过调用基础数据库中的成本动因率数据预算出气门成本。在气门产品还未编制工艺文件时，可以通过相似度对比，找出与已有气门成本预算实例相似度最高的气门产品，并引用该产品的成本动因量等数据，从而进行成本预算。根据C公司的现状及用户需求构建了气门成本预算系统功能结构，利用IDEF0对系统顶层功能模块进行建模。最后，开发了“气门成本预算系统”并在C公司安装运行，取得了较好的应用效果。
[Abstract]:In recent years, the automobile industry of our country has been developed by leaps and bounds, the level of consumption of automobile industry has been rising year by year, especially the consumption of cars is becoming more and more popular, the automobile has begun to enter the families of the ordinary people. The competition between automobile manufacturers is becoming more and more intense. The auto parts industry has also developed rapidly. At the same time, As suppliers of automobile plants, auto parts enterprises are faced with greater competition and harsher tests: with the downward trend of vehicle prices, the prices of products are constantly depressed by mainframe factories, and the cost of labor and materials of enterprises is constantly rising. The production costs of valve manufacturers are constantly rising. In the new situation, valve manufacturers will have to strengthen cost management of valve products in order to reduce costs. The first step of cost management is to achieve accurate cost budget and provide reliable basic data for cost analysis and cost management. In this paper, the cost budget of valve product is studied, and an activity-based manufacturing cost budget method for valve product is proposed, which is applied to the valve cost budget system. The structure of valve product is not different, so that the financial data of valve cost can be reused in the cost budget of valve product. By analyzing the financial data of valve product, it is found that in the cost composition of valve product, manufacturing cost, labor wage, The proportion of raw materials is still large, which determines that the cost calculation object of valve can be calculated according to the traditional manufacturing cost method, and the cost calculation idea based on activity-based costing method is adopted in the calculation method. An activity-based manufacturing cost budgeting method is proposed, and the calculated cost driver rate data is applied to the valve cost budget. Finally, the accurate cost budget is realized, which provides accurate budget data for cost management. Provide data support for process route optimization to reduce valve manufacturing cost. After activity division and cost driver confirmation, the cost driver rate of each activity is calculated through the assembly of manufacturing costs. At the same time, the cost driver rate is stored in the database for use in the cost budget. After the completion of the valve process document, the cost driver rate is stored in the database. The valve cost is estimated by reading the information of the process unit, the amount of the work driver, the man-hour and so on in the process file, and the cost driver rate data in the basic database is used to estimate the valve cost. When the valve product has not yet compiled the process document, By comparing the similarity, we can find out the valve product with the highest similarity with the existing valve cost budget example, and quote the cost driver data of the product, so as to carry out the cost budget. According to the current situation of C Company and the needs of customers, the function structure of the valve cost budget system is constructed, and the top-level function module of the system is modeled by using IDEF0. Finally, the "valve cost budget system" is developed and installed in C Company. Good results have been obtained.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：U464.134.3

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