Y公司电视机产品成本控制研究

发布时间：2018-03-12 16:28

本文选题：电视机　切入点：成本控制　出处：《大连理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：近几年电视机行业由原来的传统显像管彩电技术向平板显示技术转变,由于平板电视机从研发、生产、测试等技术含量都比传统显像管彩电技术含量都有很大程度降低,从而导致了大量音视频电子公司向电视机业转型,形成了众多电视机企业激烈竞争的市场环境,在这样大环境下,Y公司唯有加强电视机产品成本控制、提高企业运作效率、改善服务质量才能在众多的电视机企业中成为最后的赢家。本文在认真研究国内外有关电子产品成本控制的案例,同时结合Y公司的电视机产品的成本控制方面的现状,对所存在的成本控制现状问题进行分析。针对公司电视机产品在研发阶段、零部件采购阶段、相关职能部门在电视机项目成本控制阶段出现的问题,运用了相关成本控制理论如生命周期成本法、运用价值工程分析法等,制订了适合Y公司电视机产品成本控制的有效应对措施。认真落实本文制定的电视机产品成本控制措施,从而解决公司电视机产品在研发阶段、零部件采购阶段、相关职能部门电视机产品成本控制阶段成本控制的不足之处,正确认识及处理公司的发展与成本控制的关系,从而提高公司的整体经济效益。本文绪论部分简单阐述了本文的选题背景、研究目的和意义,同时还简单介绍了成本控制方面的相关理论发展现状；第二章介绍了Y公司发展概况及公司的电视机的经营情况及工作流程；第三章详细阐述Y公司电视机产品研发过程、零部件采购过程、相关职能部门成本控制过程中成本控制的现状及问题分析；第四章从电视机产品研发过程、零部件采购过程、相关职能部门成本控制过程及保障措施四个方面给出合理的成本控制改善措施。
[Abstract]:In recent years, the television industry has changed from the original traditional color TV technology to the flat panel display technology. Due to the technology content of flat panel TV from R & D, production, testing and so on, the technical content of flat panel TV has been reduced to a large extent than that of traditional video tube color TV. As a result, a large number of audio and video electronics companies have been transformed to the television industry, forming a market environment in which many television companies have fierce competition. Under such a large environment, company Y can only strengthen the cost control of television products and improve the operation efficiency of the enterprises. Only by improving the quality of service can we become the final winners in many TV companies. This paper studies the case of cost control of electronic products at home and abroad, and combines the current situation of cost control of TV products in Y Company. This paper analyzes the current situation of cost control. Aiming at the problems in R & D, parts purchasing and related functional departments in the cost control phase of TV project, By using the relevant cost control theory such as life cycle cost method and value engineering analysis method, the effective countermeasures for cost control of TV set products in Y Company are worked out, and the cost control measures of TV products developed in this paper are carried out seriously. In order to solve the shortcomings of cost control in R & D stage, parts purchasing stage, cost control stage of TV products in related functional departments, and correctly understand and handle the relationship between the development of the company and cost control, In order to improve the overall economic benefits of the company. The introduction of this article briefly describes the background of the topic, research purposes and significance, but also a brief introduction of the cost control related theory development; The second chapter introduces the general situation of Y company's development, the operating situation and working flow of TV set, the third chapter expatiates the R & D process of TV products, the purchasing process of parts and components of Y Company in detail. The current situation and problem analysis of cost control in the cost control process of related functional departments. Chapter 4th from the TV product R & D process, parts procurement process, The cost control process and safeguard measures of relevant functional departments are given in four aspects: reasonable cost control and improvement measures.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.6;F406.7

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