TWBB公司班组成本管理研究

发布时间：2018-02-22 18:49

本文关键词： 班组成本管理流程余料管理　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断发展，电力工业的重要性越发显现，其规模不断扩大。激烈的市场竞争环境中，TWBB公司面临严峻考验。TWBB公司是国内大型生产制造业企业，最大的电力设备变压器生产基地之一，其大型发电机组主变压器约占国内产量的45%左右，同时也是世界上最具太阳能完整产业链的企业之一。面对市场竞争的加剧。TWBB公司需要进一步挖掘企业的内部潜力，加强成本控制，尽量降低成本，而班组成本又是其中不可忽略的重要部分。班组是企业组织生产经营活动的基本单位，是企业最基层的生产管理组织。企业的所有生产活动都在班组中进行，所以班组工作的好坏直接关系着企业经营的成败，只有班组充满了勃勃生机，企业才会有旺盛的活力，才能在激烈的市场竞争中长久地立于不败之地。本文从班组成本管理的角度入手，对TWBB公司A车间进行了案例研究，着手为TWBB公司提出成本改进方案。本文在研究分析了班组成本管理理论的基础上，深入分析了公司当前班组成本管理现状以及存在的问题，揭示出其信息传递流程不规范、班组成员职责划分不明晰、工人工作积极性较低以及余料管理较为混乱等现象。其根本原因是缺乏相应的管理流程和管理方法。在此基础上，设计了班组管理流程改进方案以及余料管理改进方案。首先对班组内部和班组之间传递的信息数据流程进行关键控制点分析、对余料废料提出管理改进流程及配套方案，之后进一步讨论可控成本差异分析及考核问题，从而对班组成本进行管控。同时，提出实施班组成本管理的保障措施，，以确保班组成本管理方案的顺利实施。
[Abstract]:With the development of market economy, the importance of electric power industry is becoming more and more obvious, and its scale is expanding. In the fierce market competition environment, TWBB Company is facing a severe test. TWBB Company is a large manufacturing enterprise in China. One of the largest power equipment transformer production bases, its large generator set main transformer accounts for about 45% of the domestic output. At the same time, it is also one of the most integrated solar industry chains in the world. In the face of the intensified market competition. TWBB needs to further tap the internal potential of enterprises, strengthen cost control, and minimize costs. The cost of shift and group is an important part which can not be ignored. Shift group is the basic unit of enterprise organization of production and management activities, and is the most basic production management organization of enterprise. All production activities of enterprise are carried out in shift group. Therefore, the quality of team work is directly related to the success or failure of the enterprise management. Only when the team is full of vitality, the enterprise will have vigorous vitality and can be in an invincible position in the fierce market competition for a long time. From the angle of shift cost management, this paper makes a case study on workshop A of TWBB Company, and puts forward a cost improvement scheme for TWBB Company. This paper deeply analyzes the current situation and existing problems of shift cost management in the company, and reveals that the flow of information transmission is not standardized, and the division of duties of class members is not clear. The basic reason for this phenomenon is the lack of corresponding management process and methods. On the basis of this, The improvement scheme of shift and group management process and the improvement scheme of residual material management are designed. Firstly, the key control point analysis of the information and data flow within and between teams and teams is carried out, and the management improvement process and supporting scheme are put forward for the waste material. After that, the paper discusses the analysis and assessment of controllable cost difference, so as to control the cost of shift and group. At the same time, it puts forward the safeguard measures to implement the cost management of shift and group to ensure the smooth implementation of the cost management scheme of shift and group.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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