EA公司工装成本控制研究

发布时间：2018-04-23 21:31

本文选题：工装 + 工装性价比　；参考：《吉林大学》2013年硕士论文

【摘要】：在当前汽车行业产能过剩、竞争日益激烈的市场中，成本成为体现企业管理水平的一项重要指标，尤其成本控制能力体现一个企业深层管理水平，甚至成为决定企业成败的关键因素。在汽车生产制造领域，全寿命的成本控制理念已被大多数车企重视，并应用于实践，是考验一个企业综合管理能力的重要指标。 EA公司是中国大型汽车集团控股的一家子公司，主要生产微型汽车发动机、变数器及汽车发动机零部件，是国内较早研制生产微型汽车发动机的企业之一，并一度在国内微车发动机行业处于领先地位。1998年10月，公司以公开募集方式设立股份有限公司，使公司发展进入黄金期。近年来，，随着国内微车行业竞争加剧及产品更新换代影响，老产品盈利能力逐渐下降，生产成本控制成为确保企业产品盈利的关键因素，工装成本在EA公司成本中所占比例偏大，且明显高于行业水平，必须认真分析当前工装成本控制存在的问题，运用先进的成本管理理念，系统地开展工装成本管理工作，提升企业产品竞争能力。目前发动机生产行业逐渐向大规模、柔性化、精益化和高效率方向发展，EA公司必须根据自身特点制定企业的成本战略，将生产成本做到最精益、高性价比才能适应当前竞争需求。对企业的工装成本控制进行研究分析，首先要了解关于成本控制的相关理论，如成本的定义、成本控制方法和成本控制原则等，同时也要了解关于工装的定义、工装性价比的概念及工装管理的相关知识。然后对EA公司工装管理的过程进行梳理，找出现在工装成本控制中存在的问题点及潜在风险，如管理流程不畅、闲置工装过多且没有得到及时处置、评价指标不合理、指标分解考核不到位、新建生产线工装成本过高等问题。针对EA公司工装成本管理中暴露出的种种问题分析，从系统管理的角度挖掘问题存在的深层次原因，并从工装成本目标制定目标和原则、管理理念、组织模式、制度建设、管理程序和人员素质提升等方面进行研究分析，提出相应的改进方案。然后提出在工装的物流成本控制、库存成本控制和物料成本控制方面的实施办法和原则。最后，根据对EA公司工装管理的研究分析结果，结合公司现有条件及产品特点，提出在组织措施、经济措施、管理措施、技术措施四个方面的一些具体建议。
[Abstract]:In the current market with overcapacity and increasingly fierce competition, cost has become an important indicator to reflect the level of enterprise management, especially the ability of cost control to reflect the deep management level of an enterprise. Even become the key factor that decides enterprise success or failure. In the field of automobile production and manufacture, the concept of life-span cost control has been attached importance to by most automobile enterprises and applied in practice, which is an important index to test the comprehensive management ability of an enterprise. EA is a subsidiary controlled by China's large automobile group. It mainly produces micro automobile engines, variables and auto engine parts. It is one of the domestic enterprises that developed and produced micro automobile engines earlier. In October 1998, the company set up a public offering to set up a limited company, so that the development of the company entered the golden period. In recent years, with the intensification of competition in domestic micro-car industry and the influence of product upgrading, the profitability of old products has gradually declined, and production cost control has become the key factor to ensure the profits of enterprise products. The cost of tooling accounts for a large proportion of the cost of EA company and is obviously higher than the level of the industry. It is necessary to seriously analyze the problems existing in the cost control of tooling at present, and systematically carry out the cost management of tooling with advanced cost management concepts. Improve the competitiveness of enterprise products. At present, the engine production industry is gradually developing towards the direction of large-scale, flexible, lean and high efficiency. According to its own characteristics, EA Company must formulate the cost strategy of the enterprise and make the production cost the most effective. High cost-performance ratio can adapt to the current competitive demand. To study and analyze the cost control of tooling in enterprises, we should first understand the relevant theories about cost control, such as the definition of cost, the method of cost control and the principle of cost control, and at the same time, we should also understand the definition of tooling. The concept of cost performance ratio of tooling and related knowledge of tooling management. Then comb the process of EA tooling management, find out the problems and potential risks that appear in tooling cost control, such as management flow is not smooth, idle tooling is too much and has not been disposed of in time, the evaluation index is unreasonable. Index decomposition assessment is not in place, new production line tooling costs are too high and so on. In view of the analysis of various problems exposed in the cost management of tooling in EA Company, this paper excavates the deep-seated causes of the problems from the point of view of system management, and formulates the objectives and principles, management concepts, organizational models and system construction from the cost target of tooling. Management procedures and personnel quality improvement and other aspects of research and analysis, put forward the corresponding improvement plan. Then the implementation methods and principles of logistics cost control, inventory cost control and material cost control of tooling are put forward. Finally, according to the results of the research and analysis of EA company's tooling management, combined with the company's existing conditions and product characteristics, this paper puts forward some concrete suggestions in four aspects: organizational measures, economic measures, management measures and technical measures.
【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;F426.471

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