本文關(guān)鍵詞：蘋果新一代數(shù)據(jù)線項(xiàng)目成本管理研究　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：當(dāng)前我國的市場(chǎng)經(jīng)濟(jì)體制已經(jīng)逐步建立起來并且正在迅速發(fā)展，消費(fèi)性電子產(chǎn)業(yè)面臨著異常激烈的市場(chǎng)競(jìng)爭(zhēng)，而且市場(chǎng)競(jìng)爭(zhēng)的全球化及消費(fèi)性電子產(chǎn)品的更新?lián)Q代速度對(duì)電子企業(yè)的管理水平提出了更高、更新的要求。企業(yè)之間、各產(chǎn)品之間、現(xiàn)有產(chǎn)品和新產(chǎn)品之間的競(jìng)爭(zhēng)，涉及技術(shù)、設(shè)備、人才、管理、銷售等各個(gè)方面。企業(yè)能否在市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地，關(guān)鍵在于企業(yè)能否為客戶提供質(zhì)量高、開發(fā)周期短、價(jià)格低的產(chǎn)品。因此，如何能在最短時(shí)間內(nèi)，依據(jù)客戶要求開發(fā)出價(jià)格最低，質(zhì)量最好的產(chǎn)品，將會(huì)成為獲得較多訂單的關(guān)鍵。否則，企業(yè)將會(huì)因?yàn)槌杀镜脑蚨鴨适袌?chǎng)競(jìng)爭(zhēng)力，甚至出現(xiàn)虧損。作為項(xiàng)目管理中的一個(gè)重要分支，項(xiàng)目成本管理將會(huì)在產(chǎn)品的壽命周期中起著至關(guān)重要的作用。 在此次論文題目的研究過程中,選擇了一個(gè)最新上市的蘋果手機(jī)數(shù)據(jù)線項(xiàng)目作為研究題目，從其設(shè)計(jì)開發(fā)、小量試產(chǎn)、大批量生產(chǎn)各個(gè)階段所發(fā)生的成本活動(dòng)進(jìn)行研究，通過對(duì)該項(xiàng)目目前的報(bào)價(jià)流程、設(shè)備投資策略、日常開發(fā)費(fèi)用管控模式、生產(chǎn)制程成本管理及制程損耗控制等幾個(gè)方面進(jìn)行細(xì)致的分析,總結(jié)出目前流程上所存在的問題,從而針對(duì)這些問題提出改善對(duì)策,統(tǒng)一報(bào)價(jià)模式，建立報(bào)價(jià)資料庫,完善報(bào)價(jià)流程，明確設(shè)備投資策略，，完善投資預(yù)算,優(yōu)化原物料采購策略，并且制定出日常開發(fā)費(fèi)用管控模式及向客戶索款方法，建立日常開發(fā)費(fèi)用跟催資料庫,以及制定產(chǎn)品制程優(yōu)化及損耗監(jiān)控方案，提出產(chǎn)品生產(chǎn)制程持續(xù)改善對(duì)策等。從產(chǎn)品成本管理的各個(gè)方面進(jìn)行分析改善,從而降低其材料成本及人工制造成本。最后通過對(duì)原物料采購成本對(duì)比,日常開發(fā)費(fèi)用改善對(duì)策監(jiān)控實(shí)施,以及對(duì)生產(chǎn)制程損耗監(jiān)控對(duì)策實(shí)施等幾個(gè)方面進(jìn)行了專案的項(xiàng)目成本管理效果評(píng)估。通過實(shí)際數(shù)據(jù)證明了這些改善措施的正確性及長期實(shí)用性。 這一方法解決了數(shù)據(jù)線專案在其壽命周期過程中的成本控制問題，降低了產(chǎn)品的成本,提升了產(chǎn)品的競(jìng)爭(zhēng)力,為公司在嚴(yán)峻的市場(chǎng)環(huán)境下以較低的價(jià)格獲取較多的訂單提供了保障,這些措施在現(xiàn)代電子企業(yè)管理中具有重要的實(shí)用價(jià)值。實(shí)踐證明這些措施是切實(shí)有力的，該數(shù)據(jù)線專案產(chǎn)品的成本得到了顯著的降低。這對(duì)提升產(chǎn)品競(jìng)爭(zhēng)力以及掌握市場(chǎng)訂單具有重要的實(shí)際意義。
[Abstract]:China's market economic system has been gradually established and is developing rapidly, the consumer electronics industry is facing fierce competition in the market, and the globalization of the market competition and consumer electronic product upgrading management level speed of electronic enterprises put forward higher and newer requirements. Between enterprises, between the various products. Between the new and existing products competition, involving technology, equipment, personnel, management, sales and other aspects. Whether the enterprise in an invincible position in the market competition, the key lies in whether the enterprise can provide the high quality for the customer, short development cycle, low price products. Therefore, how can in the shortest time, according to the customer need to develop the lowest price, best quality products, will become the key to receive more orders. Otherwise, the enterprise will be because of cost reasons and the loss of market competitiveness, and even Loss. As an important branch of project management, project cost management will play a vital role in the life cycle of the product.
In the course of the study this paper topic, choose a listing of the latest Apple mobile phone data line project as the research topic, from its design and development, a small pilot, what is happening in every stage of the mass production cost of activities, through to the present process of the project bidding, equipment investment strategy, mode of daily development cost control the production process, cost management and process control loss of several aspects of detailed analysis, summed up the existing problems on the process, thus to solve these problems and puts forward the countermeasures to improve, offer a unified model, establish perfect database quotation, quotation process, clear equipment investment strategy, improve the investment budget, optimize raw material purchasing strategy. And to develop a model of cost control and a daily development method of cable to customers, establish the daily development cost tracking database, and the development of product process optimization and loss Consumption monitoring scheme, proposed the product manufacturing process continuous improvement countermeasures. To analyze and improve the product cost management from various aspects, so as to reduce the cost of materials and labor cost. Finally through the procurement of raw materials cost comparison, day-to-day developmentcosts improve countermeasures monitoring implementation, as well as several production loss monitoring the implementation of countermeasures aspects of the evaluation project cost management project. Through the actual data to prove the correctness and practicality of these long-term improvement measures.
This method solves the problem of data line project control in its life cycle in the process of cost, reduce product cost, enhance the competitiveness of their products, provide a guarantee for the company in the fierce market environment to lower prices to get more orders, these measures have important practical value in modern electronic enterprises management. Practice has proved that these measures are effective, the data line project cost has been significantly reduced. This is to enhance the competitiveness of products and has important practical significance to grasp the market order.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F416.63

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