M电梯公司成本分析与控制策略研究

发布时间：2018-04-29 09:24

本文选题：成本分析 + 成本控制　；参考：《大连理工大学》2014年硕士论文

【摘要】：随着全球经济一体化步伐的加快以及生产材料价格的飙升,企业所面临的竞争环境越来越严峻。尤其对于电梯行业来说,房地产调控政策越来越严,更加迫使这些企业必须采取必要的措施来保持或加强自身的竞争优势。在这样严峻的背景下,M电梯公司只有采取现代化的管理手段来加强对成本的控制,不断的降低成本,才能在市场竞争中占据领先地位,获得可持续性发展。本文以M电梯公司的成本控制现状为例展开论述,通过引入并行工程、价值工程、全面成本管理法等相关理论对企业价值链中的成本失衡问题进行分析,并提出有效控制策略。在采购过程成本控制中,通过完善产品定价流程来解决产品定价不合理,采用择机采购、库存以及套期保值策略来应对原材料的价格风险波动,依据电梯部件的重要程度来合理对待供应商关系；在研发过程成本控制中,通过采用并行工程来改善研发成本过高,建立项目研发小组、加强评审、试制与验证等确保产品质量与目标成本,运用价值工程来剔除不具性价比的产品功能；在生产过程成本控制中,通过完善技术资料、产品变更流程以及脚本来确保系统输出数据的准确性,适当改进薪酬体系来保证产品订单的设计质量,建立并选取合适的板材来解决生产用料的浪费。通过认真采纳并落实以上几项策略,可以从根本上防范不合理的成本发生,从而可以减少产品成本,扩大市场占有率,同时也为同行业解决处理类似问题提供了参照。
[Abstract]:With the acceleration of the pace of global economic integration and the soaring price of production materials, enterprises are facing more and more severe competition environment. Especially for elevator industry, real estate regulation policy is becoming more and more strict, forcing these enterprises to take necessary measures to maintain or strengthen their own competitive advantage. Under such a severe background, only by adopting modern management means to strengthen the cost control and continuously reduce the cost, can the elevator company occupy the leading position in the market competition and obtain the sustainable development. Taking the cost control situation of M elevator company as an example, this paper analyzes the cost imbalance in the enterprise value chain by introducing the theories of concurrent engineering, value engineering and total cost management, and puts forward effective control strategies. In the cost control of purchasing process, the unreasonable pricing of products is solved by perfecting the pricing process of products, and the price risk fluctuation of raw materials is dealt with by means of opportunistic purchasing, inventory and hedging strategy. According to the importance of elevator parts, the supplier relationship is treated reasonably. In the cost control of R & D process, concurrent engineering is adopted to improve the high R & D costs, establish project R & D team, and strengthen evaluation. The product quality and target cost are ensured by trial production and verification, and the value engineering is used to eliminate the function of the product without value for money. In the cost control of the production process, through perfecting the technical data, Product change process and script to ensure the accuracy of the system output data, appropriate improvement of the compensation system to ensure the design quality of product orders, establish and select the appropriate plate to solve the waste of production materials. By conscientiously adopting and implementing the above strategies, the unreasonable cost can be prevented fundamentally, thus the product cost can be reduced, and the market share can be enlarged. At the same time, it provides a reference for the same industry to solve the similar problems.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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