京北汽车公司零部件Milkrun项目成本控制研究

发布时间：2018-01-22 17:24

本文关键词： 汽车零部件物流 Milkrun 成本　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：汽车制造企业零部件采购成本大概占到销售额60%～70%，而采购成本的20%～30%主要花费在物流上；Milkrun物流模式作为汽车制造企业降低零部件供货风险，减少汽车零部件库存和缺货停线风险，使整个供应链综合物流成本下降的最有效手段，被国外的汽车制造企业广泛使用；在国内实施Milkrun项目的汽车制造企业也基本都是合资品牌，自主品牌企业成功的案例寥寥无几。零部件供应物流采取Milkrun的主要目的是为了节省物流成本和降低零部件库存成本，所以成本控制的成功与否是整个项目的关键指标。相对于合资品牌在整体规划、项目经验和供应商能力等多方面具有先天优势，自主品牌目前最大的优势来自于性价比，性价比优势是自主品牌维持现有市场份额的有效手段，但随着人工成本优势的不在，资源消耗日益扩大造成的价格攀升，客户忠诚度的相对较低，致使自主品牌整体利润率降低，所以价格还是客户选择的主要因素，而外资品牌已经开始利用平台化优势，规模效应逐渐进入这一市场，这必将再次挑起一次大规模的价格战，只有深层次挖掘其他利润源才能保持企业竞争力。本文通过对自主品牌汽车制造企业零部件供应过程中Milkrun项目成本问题的原因剖析，找出项目启动和计划阶段的成本估算以及成本预算管理活动中的不足和缺陷，根据自主品牌制造企业的特点和局限性，从企业内部流程和外部环境分析原因，确定需要改善的方向，依靠科学的方法对成本问题有效控制，从如何选择合适的运输方式、选用合适的车辆、使用标准化的包装、托盘单元化以及提升工作效率等方面，使用作业成本法、因素分析法等科学方法测算物流总成本，最终确定整体解决方案，最大程度的提高装载率和缩短窗口时间；在项目计划阶段需要建立成本控制的应急预案，成本控制需要前置，利用项目的成功经验，提高项目预算的完整性和准确性，使预算成本作为实际成本的控制点，预算成本不能被实际成本所突破，当一方无法达成时，只能在质量、成本、时间和范围中权衡，通过其它几方之间的让步，保证项目的顺利进行。通过项目经验的积累，，逐步形成针对自主品牌汽车企业的零部件包装、运输和仓储的控制规范，扩大经营规模，增加高新技术应用，提高机械化、自动化作业水平,从而提高作业的效率，降低平均成本，增强行业的核心竞争能力，赢得市场份额，获得更多利润空间。汽车制造企业产能提升的前提是物流保障，前期如果没有充分的规划，物流的标准化没有得到实施，在后期的物流优化中将带来巨大的资源浪费和重复投资，难以实现物流健康、快速发展的目标。自主品牌汽车企业物流成本降低、提供企业竞争力，具有重要的现实意义。
[Abstract]:The purchase cost of parts and components in automobile manufacturing enterprises accounts for about 60% of the sales volume, and 20% or 30% of the purchase cost is mainly spent on logistics. Milkrun logistics mode is the most effective means for automobile manufacturing enterprises to reduce the supply risk of parts and components, reduce the risk of inventory and shortage of spare parts, and reduce the cost of integrated logistics of the whole supply chain. Widely used by foreign automobile manufacturing enterprises; The automobile manufacturing enterprises implementing Milkrun project in China are also joint-venture brands, and the successful cases of independent brand enterprises are few and far between. The main purpose of Milkrun is to save the cost of logistics and reduce the cost of spare parts inventory. Therefore, the success of cost control is the key indicator of the whole project. Compared with the joint venture brand in the overall planning, project experience and supplier capacity and other aspects of the innate advantages. At present, the biggest advantage of independent brand comes from the ratio of performance to price, which is an effective means for independent brand to maintain the existing market share, but with the advantage of labor cost is not available. Increasing consumption of resources caused by the price rise, customer loyalty is relatively low, leading to the overall profit margin of the brand reduced, so the price is the main factor of customer choice. Foreign brands have begun to take advantage of the platform advantage and the scale effect has gradually entered this market, which is bound to provoke a large-scale price war again, only deep mining of other profit sources can maintain the competitiveness of enterprises. This paper analyzes the causes of Milkrun project cost in the process of spare parts supply in independent brand automobile manufacturing enterprises. To find out the cost estimate and cost budget management activities in the project start-up and planning phase of the deficiencies and defects, according to the characteristics and limitations of independent brand manufacturing enterprises, from the enterprise internal processes and external environment analysis. Determine the direction to be improved, rely on scientific methods to effectively control the cost problem, from how to choose the right mode of transport, choose the right vehicle, use standardized packaging. Pallet unit and improve work efficiency and other aspects, the use of activity-based costing, factor analysis and other scientific methods to calculate the total cost of logistics, and finally determine the overall solution. Maximum increase loading rate and shorten window time; In the project planning phase, we need to establish a cost control contingency plan, cost control needs to be put forward, using the successful experience of the project to improve the integrity and accuracy of the project budget. Make the budget cost as the control point of the actual cost, the budget cost can not be broken by the actual cost, when one party can not achieve, only in the quality, cost, time and scope of the trade-off, through the concessions between the other several parties. To ensure the smooth progress of the project. Through the accumulation of project experience, gradually formed for the independent brand automobile enterprises parts packaging, transportation and warehousing control norms, expand the scale of business, increase the application of high and new technology. To improve the level of mechanization and automation, so as to improve the efficiency of the operation, reduce the average cost, enhance the core competitiveness of the industry, and win market share. To obtain more profit space. The premise of capacity improvement of automobile manufacturing enterprises is logistics protection. If there is no adequate planning in the early stage, the standardization of logistics has not been implemented. In the later period of logistics optimization will bring huge waste of resources and repeated investment, it is difficult to achieve the goal of healthy and rapid development of logistics. It has important practical significance.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.72

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