F公司液晶模组导入项目的成本管理研究

发布时间：2018-07-15 12:10

【摘要】：中国消费电子市场规模不断扩大，中国作为世界加工制造中心的地位不断被强化，除本土电视厂商外，也有越来越多的日本、韩国、台湾地区电子厂商将其液晶模组工厂转移到中国大陆来生产，使得中国液晶模组产业在短时间内迅速增长。 F公司于2003年成立，并与2006年上市。生产跨TFT-LCD面板模块和触摸屏的全系列产品，包括电视面板，桌面显示器和笔记本电脑面板，AV和移动面板，F公司是世界领先的TFT-LCD供应商前沿信息和消费电子产品制造商。公司利用其核心技术人才和雄厚的生产能力为全球不同客户的独特需求。不仅仅是一个传统的面板制造商只有面板，也提供了一个集成的产品供应链。通过对系统的技术创新的经营方针，固体板的制造能力和纵向一体化，电子为客户提供了一个完整的解决方案，展示其先进的工艺技术和零部件管理除了其坚实的TFT-LCD基础和生产质量。 F公司计划进行液晶模组项目的导入，但目前正值此产业全球市场竞争压力越来越大，内部成本压力越来越高的双重压力之下。未来能否正常生产并保证盈利，液晶模组导入项目的成本管理起着决定性的作用。对成本管理的理解不能片面地停留在降低成本水平，强调节约和节省上。对成本的狭隘理解，会使企业的成本管理方式落后，甚至失败。世界发达国家的企业成本管理运用的都是系统的、全方位的成本战略管理观念，从使用的具体方法到参与的人员，无不体现了这一点。如果仍然停留在陈旧的成本管理观念上，企业的成本管理是不会提供有用的成本信息的。欧美等发达国家的企业之所以能运行如此复杂的成本管理方法，与它们先进的企业文化、人员素质、组织管理方式是分不开的。成本降低方案是一个全员参加的过程，不论是第一线的生产人员还是专职成本分析人员，，都对企业的技术特点、生产流程有清楚的认识，并有责任参与、配合，而不单单是成本核算人员的事,这就对人员素质和协作的有效性提出了很高的要求。成本管理在企业管理中越来越重要，企业只有拥有先进的成本控制体系，高素质的成本管理人员，严格的成本管理制度才能将成本最低化，利润最大化。本文通过对F公司液晶模组导入项目的成本管理进行研究，旨在运用项目成本管理的方法，在液晶模组导入项目中计划所需资源，预估所需成本，编制项目预算并在项目实施中进行成本控制。确保液晶模组导入项目在成本预算内尽可能高效率地完成目标。具体为将项目成本管理的方法应用在液晶模组导入项目所需要的人工成本，厂房成本、设备成本以及动力成本和系统成本之中，全面系统的掌控整个项目的成本支出状况，并在项目进行过程中不断地进行改善。在保证项目工期不会延误、项目质量不受影响的前提下，严格控制项目成本，将项目成本支出控制在预算之内，并最大限度的减少项目成本支出，以实现项目导入效益的最大化。
[Abstract]:China's consumer electronics market has been expanding, and China's position as a world manufacturing center has been strengthened. In addition to local television manufacturers, more and more Japanese, Korean and Taiwan electronic manufacturers have transferred their LCD module factories to China to produce the LCD module industry in a short time. Long.
F was founded in 2003 and was listed in 2006. It produces a full range of products across the TFT-LCD panel module and touch screen, including the TV panel, desktop display and laptop panel, AV and mobile panel, and F is the leading TFT-LCD supplier of the world's leading edge information and consumer electronics manufacturers.
The company makes use of its core technical talents and strong production capacity for the unique needs of different customers worldwide. Not only is a traditional panel manufacturer only panels, but also an integrated product supply chain. Through the management policy of the system's technological innovation, the manufacturing capacity and vertical integration of the solid board, the electronic for the customer. A complete solution is provided to demonstrate its advanced technology and parts management in addition to its solid TFT-LCD foundation and production quality.
F company plans to import liquid crystal module project, but it is under the pressure of increasing competition pressure in the global market and increasing internal cost pressure. Whether the future can produce and guarantee profit, the cost management of the LCD module import project plays a decisive role in the future.
The understanding of the cost management can not be one-sided to reduce the cost level, emphasize saving and saving. The narrow understanding of the cost will make the cost management of the enterprise backward and even failure. The enterprise cost management of the developed countries is systematically used, the omni-directional cost strategy management concept, from the specific methods used to the cost management. If still stay in the old cost management concept, the cost management of the enterprise will not provide the useful information. The enterprises in the developed countries such as Europe and America can run such complex cost management methods, the enterprise culture, the personnel quality, the organization and management mode. The cost reduction scheme is a whole process of participation. Both the first line producer and the full-time cost analyst have a clear understanding of the technical characteristics of the enterprise and the production process, and have the responsibility to participate and cooperate, not only the cost accounting personnel, this is the effectiveness of the personnel quality and cooperation. The cost management is becoming more and more important in the enterprise management. Only with the advanced cost control system, the high quality cost management personnel and the strict cost management system can the cost minimum and the profit be maximized.
This paper studies the cost management of the LCD module import project of F company. It aims to plan the required resources in the liquid crystal module import project by using the method of project cost management, to estimate the required cost, to compile the project budget and to control the cost in the project implementation, to ensure that the LCD module import project is as much as possible within the cost budget. Finish the goal efficiently.
It is specifically designed to apply the method of project cost management to the cost, the cost of the plant, the cost of the equipment, the cost of power and the cost of the system, to control the cost of the whole project in a comprehensive and systematic way, and to improve it in the course of the project. It will not be delayed in the period of the project. Under the condition that the quality of the project is not affected, the cost of the project is strictly controlled, the cost of the project is controlled within the budget, and the cost of the project is reduced to the maximum to achieve the maximum benefit of the project introduction.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.63

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