本文關(guān)鍵詞： 班組成本管理 流程 余料管理　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，電力工業(yè)的重要性越發(fā)顯現(xiàn)，其規(guī)模不斷擴(kuò)大。激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境中，TWBB公司面臨嚴(yán)峻考驗(yàn)。TWBB公司是國(guó)內(nèi)大型生產(chǎn)制造業(yè)企業(yè)，最大的電力設(shè)備變壓器生產(chǎn)基地之一，其大型發(fā)電機(jī)組主變壓器約占國(guó)內(nèi)產(chǎn)量的45%左右，同時(shí)也是世界上最具太陽能完整產(chǎn)業(yè)鏈的企業(yè)之一。面對(duì)市場(chǎng)競(jìng)爭(zhēng)的加劇。TWBB公司需要進(jìn)一步挖掘企業(yè)的內(nèi)部潛力，加強(qiáng)成本控制，盡量降低成本，而班組成本又是其中不可忽略的重要部分。班組是企業(yè)組織生產(chǎn)經(jīng)營(yíng)活動(dòng)的基本單位，是企業(yè)最基層的生產(chǎn)管理組織。企業(yè)的所有生產(chǎn)活動(dòng)都在班組中進(jìn)行，所以班組工作的好壞直接關(guān)系著企業(yè)經(jīng)營(yíng)的成敗，只有班組充滿了勃勃生機(jī)，企業(yè)才會(huì)有旺盛的活力，才能在激烈的市場(chǎng)競(jìng)爭(zhēng)中長(zhǎng)久地立于不敗之地。 本文從班組成本管理的角度入手，對(duì)TWBB公司A車間進(jìn)行了案例研究，著手為TWBB公司提出成本改進(jìn)方案。本文在研究分析了班組成本管理理論的基礎(chǔ)上，深入分析了公司當(dāng)前班組成本管理現(xiàn)狀以及存在的問題，揭示出其信息傳遞流程不規(guī)范、班組成員職責(zé)劃分不明晰、工人工作積極性較低以及余料管理較為混亂等現(xiàn)象。其根本原因是缺乏相應(yīng)的管理流程和管理方法。在此基礎(chǔ)上，設(shè)計(jì)了班組管理流程改進(jìn)方案以及余料管理改進(jìn)方案。首先對(duì)班組內(nèi)部和班組之間傳遞的信息數(shù)據(jù)流程進(jìn)行關(guān)鍵控制點(diǎn)分析、對(duì)余料廢料提出管理改進(jìn)流程及配套方案，之后進(jìn)一步討論可控成本差異分析及考核問題，從而對(duì)班組成本進(jìn)行管控。同時(shí)，提出實(shí)施班組成本管理的保障措施，，以確保班組成本管理方案的順利實(shí)施。
[Abstract]:With the development of market economy, the importance of electric power industry is becoming more and more obvious, and its scale is expanding. In the fierce market competition environment, TWBB Company is facing a severe test. TWBB Company is a large manufacturing enterprise in China. One of the largest power equipment transformer production bases, its large generator set main transformer accounts for about 45% of the domestic output. At the same time, it is also one of the most integrated solar industry chains in the world. In the face of the intensified market competition. TWBB needs to further tap the internal potential of enterprises, strengthen cost control, and minimize costs. The cost of shift and group is an important part which can not be ignored. Shift group is the basic unit of enterprise organization of production and management activities, and is the most basic production management organization of enterprise. All production activities of enterprise are carried out in shift group. Therefore, the quality of team work is directly related to the success or failure of the enterprise management. Only when the team is full of vitality, the enterprise will have vigorous vitality and can be in an invincible position in the fierce market competition for a long time. From the angle of shift cost management, this paper makes a case study on workshop A of TWBB Company, and puts forward a cost improvement scheme for TWBB Company. This paper deeply analyzes the current situation and existing problems of shift cost management in the company, and reveals that the flow of information transmission is not standardized, and the division of duties of class members is not clear. The basic reason for this phenomenon is the lack of corresponding management process and methods. On the basis of this, The improvement scheme of shift and group management process and the improvement scheme of residual material management are designed. Firstly, the key control point analysis of the information and data flow within and between teams and teams is carried out, and the management improvement process and supporting scheme are put forward for the waste material. After that, the paper discusses the analysis and assessment of controllable cost difference, so as to control the cost of shift and group. At the same time, it puts forward the safeguard measures to implement the cost management of shift and group to ensure the smooth implementation of the cost management scheme of shift and group.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3

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本文編號(hào)：1525050