本文關(guān)鍵詞： 重型裝備 成本管理 物料清單 目標(biāo)成本　出處：《天津工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：重型裝備企業(yè)是為國家經(jīng)濟(jì)建設(shè)提供基礎(chǔ)設(shè)備的企業(yè),是國家經(jīng)濟(jì)發(fā)展的支柱產(chǎn)業(yè)。進(jìn)入21世紀(jì)以來,隨著經(jīng)濟(jì)全球化與企業(yè)信息化的發(fā)展,重型裝備企業(yè)面臨的市場競爭越來越激烈,客戶對產(chǎn)品的要求越來越高。企業(yè)為了在競爭中脫穎而出,需要快速響應(yīng)市場需求,在保證產(chǎn)品質(zhì)量的前提下盡可能地降低產(chǎn)品成本。重型裝備產(chǎn)品結(jié)構(gòu)復(fù)雜,零部件繁多,生產(chǎn)工藝繁瑣,一般是按訂單設(shè)計(jì)制造,其成本管理更加困難。由于物料清單是產(chǎn)品所需的零部件明細(xì)表及其層次結(jié)構(gòu),描述了產(chǎn)品生產(chǎn)制造所需的所有原材料、零部件、總裝件的數(shù)量及其從屬關(guān)系,且貫穿于產(chǎn)品生產(chǎn)制造的全過程,是成本管理的核心數(shù)據(jù)。因此,論文提出了基于物料清單的重型裝備產(chǎn)品成本管理。首先,論文在研究成本管理和物料清單相關(guān)理論的基礎(chǔ)上,結(jié)合重型裝備產(chǎn)品的特點(diǎn),提出了基于物料清單的重型裝備產(chǎn)品成本計(jì)算模型,根據(jù)此模型可以制定重型裝備產(chǎn)品的目標(biāo)成本。其次,論文構(gòu)建了基于目標(biāo)成本的重型裝備產(chǎn)品成本管理體系,先是根據(jù)基于物料清單的重型裝備產(chǎn)品成本計(jì)算模型制定產(chǎn)品的目標(biāo)成本,然后按照科學(xué)的方式將目標(biāo)成本進(jìn)行合理的分解與控制。在產(chǎn)品生產(chǎn)制造結(jié)束后,再次利用基于物料清單的重型裝備產(chǎn)品成本計(jì)算模型核算產(chǎn)品的實(shí)際成本,將實(shí)際成本與目標(biāo)成本進(jìn)行差異分析,找出差異所在,并提出相應(yīng)的改善措施。最后,將基于物料清單的重型裝備產(chǎn)品成本管理應(yīng)用于具體的重型裝備產(chǎn)品JDC58減速機(jī)生產(chǎn)制造過程中。
[Abstract]:The heavy equipment enterprise is the enterprise which provides the basic equipment for the national economic construction, is the pillar industry of the national economic development. Since 21th century, along with the economic globalization and the enterprise information development. Heavy equipment enterprises are facing more and more fierce competition in the market, and customers are demanding more and more products. In order to stand out from the competition, enterprises need to respond to market demand quickly. Under the premise of ensuring product quality, the cost of heavy equipment products is as low as possible. Heavy equipment products have complex structure, various parts and complicated production process, which are generally designed and manufactured according to orders. The cost management is more difficult. Because the bill of materials is the detailed list of parts and components required for the product and its hierarchical structure, it describes all the raw materials, parts, final assembly parts and their dependencies for production and manufacture of the product. It is the core data of cost management through the whole process of product production and manufacture. Therefore, the cost management of heavy equipment products based on bill of materials is put forward in this paper. First of all. Based on the research of cost management and BOM theory and the characteristics of heavy equipment products, this paper puts forward a cost calculation model of heavy equipment products based on BOM. According to this model, the target cost of heavy equipment product can be determined. Secondly, the paper constructs the cost management system of heavy equipment product based on target cost. First, according to the BOM based heavy equipment product cost calculation model to establish the target cost of the product, and then according to the scientific way of reasonable decomposition and control of the target cost. Thirdly, the cost calculation model of heavy equipment product based on bill of materials is used to calculate the actual cost of the product, and the difference between the actual cost and the target cost is analyzed to find out the difference. Finally, the cost management of heavy equipment products based on bill of materials is applied to the manufacturing process of specific heavy equipment products JDC58 reducer.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.4;F406.7

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