基于全面成本管理的慣性測(cè)試設(shè)備成本控制方案研究
本文選題:慣性測(cè)試 切入點(diǎn):成本控制 出處:《哈爾濱工業(yè)大學(xué)》2014年碩士論文 論文類型:學(xué)位論文
【摘要】:慣性測(cè)試設(shè)備在改革開放的三十多年中快速發(fā)展,并廣泛應(yīng)用于航天、航空、兵器等軍工行業(yè)之中,是各類武器平臺(tái)進(jìn)行以仿真試驗(yàn)為代表的地面綜合性測(cè)試的關(guān)鍵設(shè)備,也是我國武器型號(hào)研制中用于評(píng)價(jià)和標(biāo)定各類運(yùn)動(dòng)載體、武器系統(tǒng)性能的重要設(shè)備。由于其高精度、高可靠性以及典型單臺(tái)小批量的生產(chǎn)特征,在確保優(yōu)良品質(zhì)的前提下,合理控制成本,提升投入產(chǎn)出比,,創(chuàng)造更多利潤(rùn),是市場(chǎng)化轉(zhuǎn)型大趨勢(shì)下,國有軍工企業(yè)對(duì)慣性測(cè)試設(shè)備產(chǎn)品的必然要求。 本文運(yùn)用全面成本管理的方法和思想,首先對(duì)對(duì)慣性測(cè)試設(shè)備的全生命周期進(jìn)行成本分析,明確了將設(shè)計(jì)、生產(chǎn)加工、裝配和庫存等環(huán)節(jié)作為成本控制的關(guān)鍵流程點(diǎn)。然后以工藝改進(jìn)為抓手,設(shè)計(jì)了一種慣性測(cè)試設(shè)備的成本控制方案,主要包括設(shè)計(jì)工藝、加工生產(chǎn)階段、裝配階段和采購與庫存階段的成本控制方案,并選擇了慣性測(cè)試設(shè)備成本控制的方法。最后以某慣性測(cè)試設(shè)備的成本控制為例,對(duì)本文提出的成本控制方案進(jìn)行實(shí)證研究并分析了其應(yīng)用效果。
[Abstract]:Inertial testing equipment has developed rapidly in the more than 30 years of reform and opening up, and has been widely used in the military industry, such as aerospace, aviation, weapons and so on. It is the key equipment for all kinds of weapon platforms to conduct comprehensive ground testing, represented by simulation tests. It is also an important equipment for evaluating and calibrating the performance of various motion carriers and weapon systems in the development of weapon models in China. Because of its high precision, high reliability and typical production characteristics of a single small batch, it ensures good quality. Reasonable cost control, increasing the ratio of input and output, and creating more profits are the inevitable requirements of state-owned military enterprises for inertial testing equipment products under the trend of market-oriented transformation. In this paper, the method and idea of total cost management are used to analyze the whole life cycle of inertial test equipment, and the design, production and processing of inertial test equipment are made clear. Assembly and inventory are the key flow points of cost control. Then, a cost control scheme for inertial testing equipment is designed with process improvement as the grasp, which mainly includes design process, processing and production stage. The cost control scheme of assembly stage, purchasing and inventory stage, and the method of cost control of inertial test equipment are selected. Finally, the cost control of a certain inertial test equipment is taken as an example. The cost control scheme proposed in this paper is empirically studied and its application effect is analyzed.
【學(xué)位授予單位】:哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F426.48;TJ06
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