通信设备行业项目成本管理研究
发布时间:2018-06-12 16:45
本文选题:通信设备产品 + 项目管理 ; 参考:《苏州大学》2013年硕士论文
【摘要】:在通信技术日益发展的今天,通信设备产品的更新换代日趋频繁。市场对通信设备产品的要求越来越高。品质好,可生产性高的通信设备产品无疑是通信设备厂家能够快速生产供货以及成本可控制的必备条件。 由于通信设备产品的特殊性,其生产品质必须经过一个长期的过程才能够优化完成。这无疑与市场的快速需求是相悖的。为了能够尽快占领市场,企业更重视的是项目的完成度。项目的完成度是由小批量产品的良率来作为参考的,但是由于通信设备产品的特殊性,小批量产品的良率并不能反映生产流水线大批量产品的良率。所以项目的完成并不能代表着产品设计优化的完成。公司生产设计并不成熟的产品往往要承担着巨额的质量成本。为了快速的出货,即使产品质量没有达到要求,企业也会立刻安排生产大量的产品,并从中挑选合格的产品供给客户,而不合格品则安排大量的原材料和人力去维修。这些维修用的原材料费用和人力成本都会被囊括到项目费用中去,而这就造成了项目费用非常的高昂。企业研发产品的负担非常重。 本文结合了通信设备行业产品的特点,研究通信设备行业项目实施的特点。分析了通信设备行业项目成本的基本构成。并且通过设立独特的项目开发和生产线生产之间的缓冲地带以及更改项目考核方式来适当的延长项目的周期,,提升产品生产质量。并最终降低企业的运营成本。
[Abstract]:With the development of communication technology, the upgrading of communication equipment products is becoming more and more frequent. The market is demanding more and more communication equipment products. Good quality and high production of communication equipment products are undoubtedly the necessary conditions for the rapid production and supply of communication equipment manufacturers as well as the cost control. Because of the particularity of communication equipment products, its production quality must go through a long-term process to be optimized. This is no doubt contrary to the rapid demand of the market. In order to be able to occupy the market as soon as possible, enterprises pay more attention to the completion of the project. The degree of completion of the project is based on the yield of the small batch product, but because of the particularity of the communication equipment product, the yield of the small batch product can not reflect the yield of the production line large batch product. Therefore, the completion of the project does not represent the completion of product design optimization. The company produces the product which the design is not mature often to bear the huge quality cost. In order to quickly ship, even if the product quality does not meet the requirements, the enterprise will immediately arrange to produce a large number of products, and select qualified products to supply customers, and non-qualified products will arrange a large number of raw materials and manpower to repair. The cost of raw materials and labor for these repairs is included in the cost of the project, which makes the cost of the project very high. The burden of enterprise R & D products is very heavy. Based on the characteristics of communication equipment industry, this paper studies the characteristics of communication equipment industry project implementation. The basic structure of project cost in communication equipment industry is analyzed. And by setting up a unique buffer zone between project development and production line production and changing the project assessment method to extend the project cycle and improve the product production quality. And ultimately reduce the operating costs of the enterprise.
【学位授予单位】:苏州大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F275;F426.63
【参考文献】
相关期刊论文 前7条
1 ;项目成本管理[J];财务与会计(理财版);2011年10期
2 任秀梅;王立娇;施继坤;张广宝;;我国石油企业价值链成本管理研究[J];中国管理信息化;2012年03期
3 孟亮;;台塑企业成本管理特点[J];电子世界;2012年01期
4 李坤荣;;企业成本管理之我见[J];经营管理者;2012年01期
5 郑姝红;;试论成本管理[J];商品与质量;2011年SB期
6 李炜;;精益生产方式下的成本管理[J];汽车与配件;2012年02期
7 朱先康;何成旗;;成本管理的基石在哪[J];施工企业管理;2012年01期
相关会议论文 前2条
1 陈萍;;成本管理的认识[A];河南省土木建筑学会2010年学术大会论文集[C];2010年
2 李慧丽;;风险成本管理会计[A];第七届全国财务理论与实践研讨会论文集[C];2008年
本文编号:2010355
本文链接:https://www.wllwen.com/guanlilunwen/chengbenguanlilunwen/2010355.html