新加坡STL注塑模具成本测算与报价策略研究

发布时间：2018-06-20 21:45

本文选题：注塑模具 + 成本测算法　；参考：《上海交通大学》2013年硕士论文

【摘要】：模具是现代制造技术的一种重要装备,通过模具进行生产的终端产品领域涉及广泛。模具的价格制定似是一把双刃剑,对于企业生存至关重要:报价过高导致订单减少和客户流失;报价过低导致企业盈利困难和制造风险加剧。如何在瞬息万变的竞争格局中,利用企业所特定的内外部环境对模具进行合理的成本定价,成为了当前众多模具制造企业关注的焦点问题。本文以注塑模具为研究对象,首先将国内外学者对模具价格的研究现状进行回顾,明确以工时成本为基础的模具价格测算方法是本文的研究重点。再通过注塑模具的典型制造流程、特点及结构概要,梳理制造过程中的基础成本要素。然后,结合产品定价的常见方法和模具报价的分类,进一步明确本文研究的方法思路:以工时成本加成测算的方法解决模具的定价问题。再将成本加成法的计算公式与模具加工流程进行结合,用于确定后续用于成本测算问题改善的基本框架。本文从企业实际成本数据出发,将报价所涉及的成本相关数据同实际发生的成本进行对比,剖析测算过程中的主要不确定因素。并利用鱼骨分析法对成本动因进行归类,确定其影响关键因素。然后,结合企业自身的环境提出相适配的成本测算模型,该模型以工时测算成本为核心,对模具的整个制造流程进行成本测算方法改进。在制定了一套详尽的模具价格测算方法基础上,通过一个惠普公司实例模具的报价信息对测算方法进行验证。最后利用改善实施后的数据,将测算波动率和损益率、报价响应率以及该方法的经济价值进行评估,客观地体现出该方法对成本测算带来的收益。同时,为研究不足之处提出了后续改善建议。经过成本测算问题的研究与改善,对笔者企业带来的以下收益贡献:(1)详细地梳理了模具制造流程中的成本组成要素。(2)建立起了一个适应于当前竞争环境的模具成本测算模型,通过七大模块测算模块的制定,可以将传统人为经验为主导的价格测算方法转化为基于量化数据基础的公式参数计算。(3)通过MS EXCEL对大量计算公式的整合,实现计算机自动报价。实现系统低成本、高效率的经济价值。(4)通过测算方法的改进,使成本测算波动率控制到了±10%的范围,订单份额增加了20%。由此可见,基于工时成本加成测算的模具定价方法可以解决企业报价困难的实际管理问题。使原有的测算波动降低,将有效地控制模具制造企业的经营风险。
[Abstract]:Mould is an important equipment of modern manufacturing technology. The price setting of mould seems to be a double-edged sword, which is very important for the survival of the enterprise: too high price leads to the decrease of order and customer loss, and too low price leads to the difficulty of profit and aggravation of manufacturing risk. How to use the specific internal and external environment of the enterprise to price the mould reasonably in the rapidly changing competition pattern has become the focus of attention of many die manufacturing enterprises. In this paper, the injection mold as the research object, first of all, the domestic and foreign scholars to review the research status of the mold price, clearly based on the man-hour cost of the mold price measurement method is the focus of this paper. Through the typical manufacturing process, characteristics and structure outline of the injection mold, carding the basic cost elements in the manufacturing process. Then, combined with the common methods of product pricing and the classification of die quotation, the method of this paper is further clarified: to solve the problem of mould pricing by the method of man-hour cost addition calculation. Then the formula of cost addition method is combined with the process of die processing to determine the basic framework for improving the cost calculation problem. Based on the actual cost data of the enterprise, this paper compares the related cost data of the quotation with the actual cost, and analyzes the main uncertain factors in the calculation process. Fish bone analysis was used to classify the cost drivers and determine the key factors. Then, combined with the enterprise's own environment, the paper puts forward a suitable cost calculation model, which takes the man-hour cost as the core, and improves the cost calculation method of the whole manufacturing process of the mould. On the basis of a set of detailed die price calculation methods, the calculation method is verified by the quotation information of an example mould of Hewlett-Packard Company. Finally, using the improved data, the volatility rate, profit and loss rate, quotation response rate and the economic value of the method are evaluated, which objectively reflects the benefits of the method to the cost measurement. At the same time, some suggestions for further improvement are put forward. Through the research and improvement of the cost measurement problem, this paper makes a detailed combing of the cost component elements in the mold manufacturing process, which is the contribution of the following income: 1: 1) to the enterprise, and sets up a mold cost measurement model suitable for the current competitive environment. Through the formulation of seven modules, the traditional artificial experience-oriented price calculation method can be transformed into formula parameter calculation based on quantitative data basis. The integration of a large number of calculation formulas by MS excel can realize the automatic quotation of computer. Through the improvement of calculation method, the fluctuation rate of cost calculation is controlled to 卤10%, and the share of order increases by 20%. Therefore, the die pricing method based on the calculation of man-hour cost addition can solve the practical management problem of enterprise quotation difficulty. Reducing the original calculation fluctuation will effectively control the management risk of mould manufacturing enterprises.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F416.4;F406.7

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