本文選題：作業(yè)成本法 + 價值工程　； 參考：《蘭州大學》2011年碩士論文

【摘要】：科學信息技術在不斷進步,全球市場競爭在不斷加劇。生產設備的日新月異,制造費用的逐漸增加,國家勞動法的逐步完善,使企業(yè)的生產運營成本在人力與物力上在不斷提高。當企業(yè)面臨百年一遇的國際金融危機：國外金融機構破產、失業(yè)率上升、市場需求萎縮：國內通貨膨脹、人民幣升值、物業(yè)租金和人工成本持續(xù)上升時,突破傳統(tǒng)的生產成本管理方法求得生存與發(fā)展是企業(yè)的迫切需求。 本文主要研究VA電子公司在生產成本管理方面存在的問題,并對存在的問題進行原因分析,設計了以作業(yè)成本法、價值工程和KPI為理論導向,以構成生產成本的直接材料、直接人工和制造費用三大要素的主要作業(yè)為成本管理對象,以生產作業(yè)分析、主要作業(yè)改進、作業(yè)成本法與KPI結合的專案改善方法來建立 個有經(jīng)濟效益、有生命活力的生產成本管理方案。本文的生產成本管理方案研究的內容可概括為：首先,引用產品全生命周期成本的概念對VA電子公司生產成本進行定義,確定生產成本管理的范圍,把直接材料、直接人工和制造費用定義為生產成本構成的三大要素。其次,運用作業(yè)成本法及結合ABC法、流程圖法、魚骨圖等研究方法對影響生產成本三大要素的生產作業(yè)進行分析并確定主要作業(yè)。再次,通過改善專案結合價值工程理論對確定的主要作業(yè)進行改進。最后,通過建立改善專案組去統(tǒng)籌改善專案,最終形成了從生產作業(yè)分析到主要作業(yè)改進,再到作業(yè)成本法與KPI相結合的層層深入式生產成本管理方案,有效地對VA電子公司的生產成本進行全面管理,利用信息化、文件化手段對生產成本核算和改善效果進行標準化,使生產成本管理的效果得以強化和推廣。 本文的生產成本管理方案在VA電子公司實施以來,不僅為公司提供了清晰的生產成本管理思路,而且為公司鞏固生產成本管理效果提供了方法。因此,本文的研究思路和操作流程對制造型企業(yè)的生產成本管理應當有一定的參考與借鑒意義。
[Abstract]:Scientific information technology is making continuous progress and global market competition is intensifying.With the rapid development of production equipment, the gradual increase of manufacturing costs and the gradual improvement of national labor law, the production and operation costs of enterprises are constantly increasing in terms of manpower and material resources.When companies face an international financial crisis once in a century: foreign financial institutions go bankrupt, unemployment rises, market demand shrinks: domestic inflation, renminbi appreciation, property rents and labor costs continue to rise.It is an urgent need for enterprises to break through the traditional methods of production cost management to survive and develop.This paper mainly studies the problems existing in the production cost management of VA Electronics Company, and analyzes the causes of the problems, and designs a direct material based on activity-based costing, value engineering and KPI to constitute the production cost.The main activity of direct labor and manufacturing cost is the object of cost management. The project improvement method, which combines production activity analysis, main activity improvement, activity-based costing and KPI, is established.A production cost management program with economic benefit and vitality.The research contents of this paper can be summarized as follows: firstly, the concept of product lifecycle cost is used to define the production cost of VA Electronics Company, to determine the scope of production cost management, and to make direct materials.Direct labor and manufacturing costs are defined as the three elements of production cost.Secondly, using activity-based costing method, combined with ABC method, flow chart method, fish bone chart and other research methods to analyze the three factors affecting production costs and determine the main activities.Thirdly, by improving the project and the value engineering theory, we improve the main work.Finally, through the establishment of an improvement task force to coordinate the improvement project, a layer by layer in-depth production cost management scheme, from production activity analysis to major activity improvement, and to the combination of activity-based costing and KPI, was finally formed.It can effectively manage the production cost of VA Electronics Company and standardize the production cost accounting and improving effect by means of information and documentation, so that the effect of production cost management can be strengthened and popularized.Since the implementation of this production cost management scheme in VA Electronics Company, it has not only provided a clear idea of production cost management for the company, but also provided a method for the company to consolidate the effect of production cost management.Therefore, the research idea and operation flow of this paper should have certain reference and reference significance to the production cost management of manufacturing enterprises.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F406.7

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