發(fā)布時(shí)間：2018-04-28 12:22

  本文選題：項(xiàng)目成本管理 + 原材料成本管理　； 參考：《上海外國語大學(xué)》2014年碩士論文

【摘要】：中國從上個(gè)世紀(jì)八十年代改革開放以來，國家經(jīng)濟(jì)發(fā)展突飛猛進(jìn)，人民生活水平改善，消費(fèi)的需求層次提高，良好的醫(yī)療環(huán)境更是位居此列。國際集團(tuán)都看好中國既是了制造大國，，又是消費(fèi)大國，中國市場日益成為大型醫(yī)療影像設(shè)備制造商及其機(jī)械和電子部件制造商競爭之地，早期就紛紛在國內(nèi)設(shè)廠生產(chǎn)和銷售，甚至把一些機(jī)型的研發(fā)中心直接設(shè)在中國。技術(shù)領(lǐng)先和價(jià)格優(yōu)勢成為市場關(guān)注的焦點(diǎn)，但是當(dāng)今社會(huì)技術(shù)擴(kuò)散的速度，使得技術(shù)競爭不再是唯一，價(jià)格優(yōu)勢更是另一大籌碼，作為關(guān)鍵部件供應(yīng)商自然也越來越多承受這些壓力的轉(zhuǎn)加。 萊尼是一家專業(yè)制造電纜和線束的德國公司，全球有92家工廠，其中中國7家。萊尼特種電纜公司主要客戶來自工業(yè)自動(dòng)化、醫(yī)療和通信三大行業(yè)。早在2004年就開始向中國轉(zhuǎn)移醫(yī)療線束的生產(chǎn)，配合其醫(yī)療大客戶西門子的需求。作為德國公司，萊尼在技術(shù)和質(zhì)量上有著優(yōu)勢。不過，如何進(jìn)行客戶的項(xiàng)目成本管理，從而以具有競爭力的價(jià)格—這個(gè)日漸成為客戶最為關(guān)注的方面，來贏得新項(xiàng)目和新客戶，整合發(fā)揮萊尼作為跨國公司在研發(fā)、供應(yīng)鏈和客戶服務(wù)等方面的優(yōu)勢，是公司迫在眉睫需要解決的問題。 本人加入萊尼已經(jīng)有十多年，作為醫(yī)療線束銷售管理層，參與了公司醫(yī)療大客戶的項(xiàng)目成本管理工作。本研究在對萊尼公司醫(yī)療大客戶的項(xiàng)目成本管理現(xiàn)狀分析的基礎(chǔ)上，運(yùn)用項(xiàng)目成本管理的相關(guān)理論，主要針對影響項(xiàng)目成本的一些關(guān)鍵因素進(jìn)行分析，包括原材料成本管理、生產(chǎn)成本管理和物流成本管理，進(jìn)一步探討該公司目前項(xiàng)目成本管理存在的問題，分析這些問題存在的內(nèi)外原因，提出可能的解決方案，并且以大客戶西門子的一個(gè)核磁共振儀項(xiàng)目的成本管理應(yīng)用，說明項(xiàng)目成本管理的實(shí)際效果，提出其借鑒意義。 本文的研究成果可以為公司對現(xiàn)有其他類似大客戶進(jìn)行項(xiàng)目成本管理提供依據(jù)，對于公司開發(fā)類似大客戶在成本管理上提供參考。此外，個(gè)案研究的結(jié)果可能對于同行同類公司的大客戶項(xiàng)目成本管理課題有普遍的借鑒意義。
[Abstract]:Since the reform and opening to the outside world in the 1980s, China's economy has developed by leaps and bounds, the standard of living of the people has improved, the level of demand for consumption has been raised, and a good medical environment is among these. International groups are optimistic that China is not only a big manufacturing country but also a big consumer country. The Chinese market is increasingly becoming a competitive place for large medical imaging equipment manufacturers and their machinery and electronic component manufacturers. They have set up factories in China to produce and sell at an early stage. Even the R & D center of some models is located directly in China. Technological leadership and price advantages have become the focus of attention in the market. However, with the speed of technology diffusion in today's society, technological competition is no longer the only one, and price advantage is another big bargaining chip. As a supplier of key components, it is natural that more and more of these pressures are added. Lenny is a German company specializing in cable and harness manufacturing, with 92 factories worldwide, including 7 in China. Lenny Special Cable Company's main customers from industrial automation, medical and communications industry. As early as 2004, the transfer of medical wire harness to China to meet the needs of its major medical customer Siemens. As a German company, Lenny has technical and quality advantages. But how to manage the cost of a customer's project so as to win new projects and new customers at competitive prices-an area that is increasingly becoming the customer's biggest concern, and to integrate Lenny as a multinational company in R & D? The advantages of supply chain and customer service are urgent problems to be solved. I have joined Lenny for more than ten years, as the management of medical wire harness sales, involved in the company's major medical account project cost management. Based on the analysis of the current situation of the project cost management of the large medical clients of Lenny Company, this study mainly analyzes some key factors affecting the project cost, including the cost management of raw materials, using the relevant theory of project cost management. Production cost management and logistics cost management, to further explore the company's current project cost management problems, analysis of the internal and external causes of these problems, put forward possible solutions, The practical effect of project cost management is illustrated by the cost management application of a nuclear magnetic resonance instrument developed by Siemens, and the reference significance is put forward. The research results of this paper can provide the basis for the company to carry on the project cost management to the existing similar big customer, and provide the reference for the company to develop the similar big customer in the cost management. In addition, the results of the case study may be of general significance for the cost management of major customer projects in similar companies.
【學(xué)位授予單位】：上海外國語大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.3;F416.4

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本文編號(hào)：1815256