机电产品制造成本分析与控制

发布时间：2018-06-17 13:13

本文选题：机电产品 + 成本控制　；参考：《重庆理工大学》2013年硕士论文

【摘要】：价格是影响产品竞争力的重要因素之一，直接影响企业的经营效益和长远发展。影响产品价格的因素很多，其中成本是影响产品价格的关键因素，故产品的成本控制是企业永恒的话题。机电产品的制造成本占机电产品总成本的绝大部分，因而对机电产品制造成本的研究与控制具有重要的理论和实际意义。本文对机电产品制造过程进行分析，研究其制造成本的构成，并分析和提出制造成本控制的方法和技术。首先，论文对机电产品直接材料成本进行研究，从直接材料的价格和消耗量两个决定直接材料成本的关键因素入手，对直接材料的价格和消耗量进行相应研究。从企业联合角度对机电产品直接材料价格降低进行了详细的研究，分析了该方法对直接材料成本控制的优缺点；详细分析了直接材料消耗量的组成，提出了材料消耗量的相关控制措施，并从定量角度建立了直接材料供应商的分配模型，并用案例进行应用分析。其次，对直接人工成本的构成和影响因素进行分析，从直接人工成本总量角度对直接人工成本进行分析控制。分别建立了直接人工成本预测和预警模型，并通过案例来加以应用，说明该方法的可行性。针对直接人工成本中教育成本和人工使用成本的重要性，对其进行详细的研究，从量化角度对直接人工教育成本和使用成本进行了阐述，并提出了工时定额管理流程。最后提出了直接人工成本管理和控制措施。最后，分析了在生产自动化水平逐渐提高的生产环境下产品制造费用的构成，提出了提高设备综合利用率和消除浪费是降低制造费用的有效手段。并对影响设备生产效率的因素进行了详细分析，从提高设备综合利用率角度对制造费用加以分析和控制；分析了影响生产车间制造费用的各大浪费，阐明其对降低制造费用的重要性，逐一提出了相应的控制措施，并用案例加以应用分析。针对生产车间能源浪费等情况，从量化角度建立了能源成本分析模型，对能源成本进行分析，并用案例进行应用分析，，为节约能源成本提供了参考。
[Abstract]:Price is one of the important factors affecting the competitiveness of products, which directly affects the operation efficiency and long-term development of enterprises. There are many factors influencing product price, among which cost is the key factor, so product cost control is the eternal topic of enterprise. The manufacturing cost of electromechanical products accounts for most of the total cost of electromechanical products, so it is of great theoretical and practical significance to study and control the manufacturing costs of electromechanical products. In this paper, the manufacturing process of electromechanical products is analyzed, the composition of manufacturing cost is studied, and the methods and techniques of manufacturing cost control are analyzed and put forward. Firstly, the paper studies the cost of direct materials of electromechanical products, starting with the price and consumption of direct materials, starting with the two key factors that determine the cost of direct materials, the price and consumption of direct materials are studied accordingly. This paper makes a detailed study on the reduction of direct material price in electromechanical products from the angle of joint enterprise, analyzes the advantages and disadvantages of this method for direct material cost control, and analyzes the composition of direct material consumption in detail. The related control measures of material consumption are put forward, and the distribution model of direct material supplier is established from the quantitative point of view, and the application analysis is carried out with a case study. Secondly, the composition and influence factors of direct labor cost are analyzed, and the direct labor cost is analyzed and controlled from the angle of total direct labor cost. The direct labor cost prediction and early warning models are established, and the feasibility of the method is illustrated by a case study. In view of the importance of education cost and labor use cost in direct labor cost, this paper makes a detailed study on it, expounds the direct labor education cost and use cost from the angle of quantification, and puts forward the man-hour quota management flow. Finally, direct labor cost management and control measures are put forward. Finally, the composition of product manufacturing cost is analyzed in the production environment in which the level of production automation is gradually improved, and it is pointed out that increasing the comprehensive utilization ratio of equipment and eliminating waste is an effective means to reduce manufacturing cost. The factors that affect the production efficiency of the equipment are analyzed in detail, and the cost of manufacturing is analyzed and controlled from the angle of improving the comprehensive utilization ratio of the equipment, and the waste which affects the manufacturing cost of the workshop is analyzed. The importance of this method in reducing manufacturing cost is expounded, and the corresponding control measures are put forward one by one, and the case is applied to analyze it. According to the situation of energy waste in production workshop, the energy cost analysis model is established from the point of view of quantification, and the energy cost is analyzed, and the application analysis is carried out with a case, which provides a reference for saving energy cost.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.6

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