W公司KEY项目成本结构调整与优化研究

发布时间：2018-01-14 08:43

本文关键词：W公司KEY项目成本结构调整与优化研究　出处：《华南理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：安全工具KEY产品被用作客户身份认证与电子签名的数字证书和私有密钥的载体,主要用于网上银行、证券、工商税务、电子政务、电子商务以及其他领域。行业单一金融客户具有强势议价能力;与此同时,KEY厂商面临上游采购成本波动;公司内部用工成本攀高导致产品成本上升。整个行业的毛利逐年降低,给公司和行业发展困难。面对内外部严峻的市场环境,本篇拟通过深入KEY产品研发、成品出库、交付客户等全流程成本剖析,针对KEY行业特色,对目标市场采用目标成本对KEY产品成本结构做定向调整;同时将单一客户订单采用项目管理机制,用项目管理思维、工具,辅以科学项目管理机制、供应链管理、研发模块标准化方法控制成本结构,通过知识库积累在标准库微小化后复用组件方式降低研发成本;优化供应链管理,打通上下游供应链,尤其是核心部件供应商,做到稳固战略关系;建立科学客户响应平台,快速响应高个性化客户需求,打造精益配送体系。进而大幅度压缩成本,提高产品市场竞争力。通过数据对比分析得出:通过系统梳理KEY产品成本结构,用目标成本法将不同目标市场KEY结构做定向调整;再辅以项目管理机制,建立知识库降低研发成本,优化供应链稳定低采购成本及配送成本,单品成本可大幅降低20%,提高产品市场竞争力。本论文通过KEY项目成本结构控制与优化,控制产品成本提高效益,给予公司后续项目或者同行业公司借鉴,推动KEY行业健康有序发展。同时对高科技、定制化产品行业有借鉴意义,用持续成本优势赢得全球市场,积极推动中国智造工程。
[Abstract]:The security tool KEY product is used as the digital certificate and private key carrier of customer identity authentication and electronic signature, mainly used in online banking, securities, industrial and commercial taxation, e-government. E-commerce and other fields. Industry single financial customers have a strong bargaining power; At the same time, Key manufacturers are faced with upstream purchase cost fluctuations; The increase of labor cost in the company leads to the increase of product cost. The gross profit of the whole industry decreases year by year, which makes the company and industry difficult to develop. In the face of the severe market environment inside and outside, this article intends to go deep into KEY product research and development. Finished product out of storage, delivery of customer and other full process cost analysis, according to the characteristics of KEY industry, the target market target cost to KEY product cost structure orientation adjustment; At the same time, the single customer order is controlled by project management mechanism, project management thinking, tools, scientific project management mechanism, supply chain management, research and development module standardization method to control the cost structure. The cost of R & D is reduced by the accumulation of knowledge base and reuse of components after the miniaturization of the standard library. Optimize the supply chain management, open up the upstream and downstream supply chain, especially the core component suppliers, to achieve a solid strategic relationship; Establish a scientific customer response platform, quickly respond to high personalized customer needs, create a lean distribution system, and then significantly reduce the cost. Improve the competitiveness of the product market. Through data comparison and analysis, it is concluded that: by systematically combing the cost structure of KEY products, the KEY structure of different target markets can be adjusted by the method of target cost; With the project management mechanism, the establishment of a knowledge base to reduce R & D costs, optimize the supply chain stability of low procurement costs and distribution costs, the unit cost can be significantly reduced by 20%. Through the KEY project cost structure control and optimization, control the product cost to improve the efficiency, for the company to follow up the project or the same industry company reference. To promote the healthy and orderly development of KEY industry. At the same time, it has reference significance for high-tech, customized products industry, win the global market with the advantage of sustainable cost, and actively promote the intellectual engineering in China.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.72;F426.4

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