莱尼特种电缆公司医疗大客户的项目成本管理研究

发布时间：2018-04-28 12:22

本文选题：项目成本管理 + 原材料成本管理　；参考：《上海外国语大学》2014年硕士论文

【摘要】：中国从上个世纪八十年代改革开放以来，国家经济发展突飞猛进，人民生活水平改善，消费的需求层次提高，良好的医疗环境更是位居此列。国际集团都看好中国既是了制造大国，，又是消费大国，中国市场日益成为大型医疗影像设备制造商及其机械和电子部件制造商竞争之地，早期就纷纷在国内设厂生产和销售，甚至把一些机型的研发中心直接设在中国。技术领先和价格优势成为市场关注的焦点，但是当今社会技术扩散的速度，使得技术竞争不再是唯一，价格优势更是另一大筹码，作为关键部件供应商自然也越来越多承受这些压力的转加。莱尼是一家专业制造电缆和线束的德国公司，全球有92家工厂，其中中国7家。莱尼特种电缆公司主要客户来自工业自动化、医疗和通信三大行业。早在2004年就开始向中国转移医疗线束的生产，配合其医疗大客户西门子的需求。作为德国公司，莱尼在技术和质量上有着优势。不过，如何进行客户的项目成本管理，从而以具有竞争力的价格—这个日渐成为客户最为关注的方面，来赢得新项目和新客户，整合发挥莱尼作为跨国公司在研发、供应链和客户服务等方面的优势，是公司迫在眉睫需要解决的问题。本人加入莱尼已经有十多年，作为医疗线束销售管理层，参与了公司医疗大客户的项目成本管理工作。本研究在对莱尼公司医疗大客户的项目成本管理现状分析的基础上，运用项目成本管理的相关理论，主要针对影响项目成本的一些关键因素进行分析，包括原材料成本管理、生产成本管理和物流成本管理，进一步探讨该公司目前项目成本管理存在的问题，分析这些问题存在的内外原因，提出可能的解决方案，并且以大客户西门子的一个核磁共振仪项目的成本管理应用，说明项目成本管理的实际效果，提出其借鉴意义。本文的研究成果可以为公司对现有其他类似大客户进行项目成本管理提供依据，对于公司开发类似大客户在成本管理上提供参考。此外，个案研究的结果可能对于同行同类公司的大客户项目成本管理课题有普遍的借鉴意义。
[Abstract]:Since the reform and opening to the outside world in the 1980s, China's economy has developed by leaps and bounds, the standard of living of the people has improved, the level of demand for consumption has been raised, and a good medical environment is among these. International groups are optimistic that China is not only a big manufacturing country but also a big consumer country. The Chinese market is increasingly becoming a competitive place for large medical imaging equipment manufacturers and their machinery and electronic component manufacturers. They have set up factories in China to produce and sell at an early stage. Even the R & D center of some models is located directly in China. Technological leadership and price advantages have become the focus of attention in the market. However, with the speed of technology diffusion in today's society, technological competition is no longer the only one, and price advantage is another big bargaining chip. As a supplier of key components, it is natural that more and more of these pressures are added. Lenny is a German company specializing in cable and harness manufacturing, with 92 factories worldwide, including 7 in China. Lenny Special Cable Company's main customers from industrial automation, medical and communications industry. As early as 2004, the transfer of medical wire harness to China to meet the needs of its major medical customer Siemens. As a German company, Lenny has technical and quality advantages. But how to manage the cost of a customer's project so as to win new projects and new customers at competitive prices-an area that is increasingly becoming the customer's biggest concern, and to integrate Lenny as a multinational company in R & D? The advantages of supply chain and customer service are urgent problems to be solved. I have joined Lenny for more than ten years, as the management of medical wire harness sales, involved in the company's major medical account project cost management. Based on the analysis of the current situation of the project cost management of the large medical clients of Lenny Company, this study mainly analyzes some key factors affecting the project cost, including the cost management of raw materials, using the relevant theory of project cost management. Production cost management and logistics cost management, to further explore the company's current project cost management problems, analysis of the internal and external causes of these problems, put forward possible solutions, The practical effect of project cost management is illustrated by the cost management application of a nuclear magnetic resonance instrument developed by Siemens, and the reference significance is put forward. The research results of this paper can provide the basis for the company to carry on the project cost management to the existing similar big customer, and provide the reference for the company to develop the similar big customer in the cost management. In addition, the results of the case study may be of general significance for the cost management of major customer projects in similar companies.
【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F416.4

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