A公司产品成本控制研究
发布时间：2018-09-07 16:56
【摘要】：产品成本对企业的生存和发展有着重要的作用,成本的高低决定了企业的利润,通过成本的降低,企业才能得到好的利润回报,促使企业的发展和成长。随着电子信息化时代的到来,全球一体化和国际化导致家电行业之间的竞争日趋激烈,市场已经逐渐趋于饱和,各电子品牌商为取得市场份额,纷纷打价格战,品牌商的产品成本控制已经成为管理重点。代工平板显示产品的A企业面对这样一个竞争日趋激烈的外部环境,企业要求得生存和发展,必须加大获得品牌商委外加工订单的比重,产品成本高低成为了其中一个决定因素。因此公司要通过科学的方法不断加强成本控制,降低产品成本,同时不断的提升企业管理水平和综合实力,形成企业自身特有的竞争力。 本文使用了成本控制的相关理论,简述了标准成本法、价值工程、并行工程、精益生产等成本控制方法,而后对A公司概况和产品成本的现状进行了介绍。根据影响产品成本的因素对A公司产品成本控制中存在的问题进行了分析,分阶段分析了产品设计阶段和大量生产阶段产品成本的控制中存在的问题,最后提出了A公司产品成本控制改进的解决方案：即产品设计阶段是产品成本控制的关键,使用了价值工程、并行工程、目标成本法等方法控制产品设计阶段的产品成本；大量生产阶段通过价值工程、标准成本法、工业工程、适时生产等方法对生产效率、设备利用率、人力成本、材料成本等进行了提升和优化。 通过实施产品成本控制的改进措施后,A公司的产品成本得到了降低,取得好的经济效益。同时改变了A公司产品成本控制管理的旧有观念即产品成本控制只是生产阶段产品成本的降低,而将产品成本控制的范围延伸到了设计阶段,从设计阶段就进行了产品成本的预防和控制,在产品大量生产阶段,实施产品的持续降低和改善,在成本控制管理方面形成了成本控制人人有责意识,成本控制贯穿于生产经营活动的每一个环节。
[Abstract]:Product cost plays an important role in the survival and development of enterprises. The level of cost determines the profits of enterprises. Through the reduction of costs, enterprises can get good profit returns and promote the development and growth of enterprises. With the arrival of the electronic information age, the competition between the household appliances industry is becoming increasingly fierce due to the globalization and internationalization, and the market has gradually become saturated. In order to obtain the market share, the electronic brands are fighting a price war one after another. The brand manufacturer's product cost control has become the management focal point. In the face of such an increasingly competitive external environment, enterprise A, which manufactures flat panel display products, requires survival and development, and must increase the proportion of orders for processing outside the BCC. The cost of the product has become one of the determinants. Therefore, the company should constantly strengthen cost control through scientific methods, reduce the cost of products, at the same time, constantly improve the management level and comprehensive strength of enterprises, forming their own unique competitiveness. In this paper, the cost control methods such as standard cost method, value engineering, concurrent engineering and lean production are introduced, and then the general situation of company A and the current situation of product cost are introduced. According to the factors affecting product cost, the problems in product cost control in A company are analyzed, and the problems in product cost control in product design stage and mass production stage are analyzed in stages. Finally, the paper puts forward the solution to improve the product cost control of company A: the product design stage is the key of product cost control, and the methods of value engineering, concurrent engineering and target cost method are used to control the product cost in the product design stage; Through the methods of value engineering, standard cost, industrial engineering and timely production, the efficiency of production, the utilization ratio of equipment, the cost of manpower and the cost of materials are improved and optimized in mass production stage. After the improvement of product cost control, the product cost of company A has been reduced, and good economic benefits have been obtained. At the same time, it has changed the old idea of product cost control management in company A, that is, product cost control is only the reduction of product cost in production stage, and the scope of product cost control is extended to the design stage. The prevention and control of product cost have been carried out from the design stage. In the mass production stage, the continuous reduction and improvement of the product have been carried out, and the sense of responsibility for cost control has been formed in the cost control management. Cost control runs through every link of production and operation.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3
本文编号：2228859
[Abstract]:Product cost plays an important role in the survival and development of enterprises. The level of cost determines the profits of enterprises. Through the reduction of costs, enterprises can get good profit returns and promote the development and growth of enterprises. With the arrival of the electronic information age, the competition between the household appliances industry is becoming increasingly fierce due to the globalization and internationalization, and the market has gradually become saturated. In order to obtain the market share, the electronic brands are fighting a price war one after another. The brand manufacturer's product cost control has become the management focal point. In the face of such an increasingly competitive external environment, enterprise A, which manufactures flat panel display products, requires survival and development, and must increase the proportion of orders for processing outside the BCC. The cost of the product has become one of the determinants. Therefore, the company should constantly strengthen cost control through scientific methods, reduce the cost of products, at the same time, constantly improve the management level and comprehensive strength of enterprises, forming their own unique competitiveness. In this paper, the cost control methods such as standard cost method, value engineering, concurrent engineering and lean production are introduced, and then the general situation of company A and the current situation of product cost are introduced. According to the factors affecting product cost, the problems in product cost control in A company are analyzed, and the problems in product cost control in product design stage and mass production stage are analyzed in stages. Finally, the paper puts forward the solution to improve the product cost control of company A: the product design stage is the key of product cost control, and the methods of value engineering, concurrent engineering and target cost method are used to control the product cost in the product design stage; Through the methods of value engineering, standard cost, industrial engineering and timely production, the efficiency of production, the utilization ratio of equipment, the cost of manpower and the cost of materials are improved and optimized in mass production stage. After the improvement of product cost control, the product cost of company A has been reduced, and good economic benefits have been obtained. At the same time, it has changed the old idea of product cost control management in company A, that is, product cost control is only the reduction of product cost in production stage, and the scope of product cost control is extended to the design stage. The prevention and control of product cost have been carried out from the design stage. In the mass production stage, the continuous reduction and improvement of the product have been carried out, and the sense of responsibility for cost control has been formed in the cost control management. Cost control runs through every link of production and operation.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3
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