基于成本控制的K公司生产运营优化研究

发布时间：2018-05-26 07:41

本文选题：生产运营 + 成本控制　；参考：《华中科技大学》2015年硕士论文

【摘要】：K公司是中国石油钻具典型知名企业,目前在中国经济转型升级的推动下暴露出多方面的问题。一是产能过剩问题,随着世界经济复苏乏力,我国经济下行压力加大,增速放缓,石油石化行业景气指数下挫,对开采所需钻采工具的总体需求下降。二是价格竞争力降低,个别同型号产品,制造成本甚至高于其他竞争对手的销售价格。因而,研究如何降低K公司生产制造成本,提升公司产品的竞争力迫在眉睫。本文从经营的角度,对生产运营管理和成本控制进行了理论上的分析。通过对K公司的生产运营情况详细分析,通过分析外部竞争对手和内部生产成本发生状况,分析出公司在成本控制方面存在的问题。基于分析出的问题,提出优化方案,并建立一套在生产运营层面的成本控制体系,从而降低产品的制造成本,提升产品的竞争力。这个体系的建设重点围绕“人、机、料、法、环”即:人力资源优化、设备管理优化、库存优化、质量优化、CI/IE优化等五个维度。优化方案实施的阶段性结果表明基于,成本控制下的K公司制造厂,带来了巨大的财务收益,巩固了行业内领先地位。在对K公司的生产运营问题做分析时,论文作者发现需要注意一下三个方面工作:(1)成本控制工作需要以市场需求为导向,并且需要持续有效的开展,只有这样才能有助于提升产品的竞争力;(2)全员参与的成本控制工作需要建立科学的管理体系,这个管理体系要覆盖生产运营的全过程,全方位,这个管理体系要能与时俱进不断的完善;(3)基于成本控制下的生产运营优化工作需要人力、生产、物资、财务等各部门联动配合。实践证明了基于成本控制下的生产运管理模式是目前企业提升竞争力的有效模式之一,是可以值得借鉴的管理模式。
[Abstract]:K Company is a typical well-known enterprise of China's oil drilling tools. At present, driven by China's economic transformation and upgrading, many problems have been exposed. First, the problem of overcapacity, with the world economic recovery is weak, China's economic downward pressure increased, the growth rate slowed, the oil and petrochemical industry boom index fell, and the overall demand for drilling and production tools fell. Second, the price competitiveness is reduced, some of the same type of products, manufacturing costs are even higher than the sales price of other competitors. Therefore, it is urgent to study how to reduce the manufacturing cost of K Company and enhance the competitiveness of its products. In this paper, the management and cost control of production and operation are analyzed theoretically from the point of view of operation. Through the detailed analysis of the production and operation of K Company, the problems in cost control of the company are analyzed by analyzing the external competitors and the situation of the internal production cost. Based on the analysis of the problems, the optimization scheme is put forward, and a set of cost control system at the production and operation level is established, so as to reduce the manufacturing cost of the products and enhance the competitiveness of the products. The construction of this system focuses on five dimensions: human resource optimization, equipment management optimization, inventory optimization, quality optimization and CI- / IE optimization. The results show that based on the cost control, the manufacturing plant of K Company has brought huge financial benefits and consolidated the leading position in the industry. In the analysis of the production and operation problems of K Company, the author finds that we need to pay attention to three aspects of cost control: 1) the work of cost control needs to be guided by market demand, and it needs to be carried out continuously and effectively. Only in this way can we help to enhance the competitiveness of our products. (2) the cost control work in which all personnel participate requires the establishment of a scientific management system, which should cover the whole process of production and operation and cover all aspects. This management system should be able to keep pace with the times and improve continuously) the optimization of production and operation based on cost control needs the cooperation of manpower, production, material, finance and other departments. The practice has proved that the production and transportation management model based on cost control is one of the effective models to enhance the competitiveness of enterprises at present, and it is a management model that can be used for reference.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.4;F273

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