A半导体企业制造成本管理研究

发布时间：2018-01-01 20:29

本文关键词：A半导体企业制造成本管理研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：半导体制造业的竞争愈来愈激烈，A半导体制造企业为了保持较高的投资回报率，实现在经济低谷时期也保持盈利，就必须持续降低成本，但是A企业原本就很注重成本管理，如何在现有严格的成本管理基础上再持续降低成本，，成了一个新的挑战。本文首先就成本管理的方法进行了学习研究，包括ABCM作业成本管理与TCM目标成本管理等，通过学习这些成本管理方法，找到与A公司成本管理法的共同性与差异性，从中找到机会点。其次本文通过分析A企业的成本结构，找出影响成本的要因，并通过引入成本即时化管理，找到系统性解决方案，通过一些突破创新的手段降低浪费创造价值，并激发全员的积极主动性，鼓励员工突破创新，发挥所有员工的智慧，最终实现成本降低的目标。通过此次的成本管理研究，将所有改善行为系统化，建立起最适用于A企业的成本管理体系，另外得益于此次的成本管理研究，A企业构建起全员成本控制的企业文化。
[Abstract]:The semiconductor manufacturing industry increasingly fierce competition, A semiconductor manufacturing enterprises in order to maintain a high rate of return on investment in the economic downturn will remain profitable, we must continue to reduce the cost of enterprises, but A had very pay attention to cost management, how the existing strict cost management on the basis of continuous cost reduction, a a new challenge.
This paper first studies the methods of cost management, including ABCM activity-based costing management and TCM target cost management. Through studying these cost management methods, we find the concurrency and difference between the cost management method of A company and the cost management method, and find opportunities for them.
Secondly, through the analysis of the cost structure of A company, find out the impact of cost factors, and through the introduction of the cost management system of instant, find solutions through some innovative means to reduce waste to create value, initiative and inspire the staff and encourage employees to break through innovation, play all their wisdom, and ultimately to reduce the cost of the target.
Through the cost management research, we will systematize all the improvement actions and establish the most cost management system suitable for A enterprises. In addition, thanks to the cost management research, A enterprises will build the corporate culture of total cost control.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.63;F406.7

【共引文献】