本文選題：成本分析 + 成本控制�。� 參考：《大連理工大學(xué)》2014年碩士論文

【摘要】：隨著全球經(jīng)濟(jì)一體化步伐的加快以及生產(chǎn)材料價格的飆升,企業(yè)所面臨的競爭環(huán)境越來越嚴(yán)峻。尤其對于電梯行業(yè)來說,房地產(chǎn)調(diào)控政策越來越嚴(yán),更加迫使這些企業(yè)必須采取必要的措施來保持或加強(qiáng)自身的競爭優(yōu)勢。在這樣嚴(yán)峻的背景下,M電梯公司只有采取現(xiàn)代化的管理手段來加強(qiáng)對成本的控制,不斷的降低成本,才能在市場競爭中占據(jù)領(lǐng)先地位,獲得可持續(xù)性發(fā)展。 本文以M電梯公司的成本控制現(xiàn)狀為例展開論述,通過引入并行工程、價值工程、全面成本管理法等相關(guān)理論對企業(yè)價值鏈中的成本失衡問題進(jìn)行分析,并提出有效控制策略。在采購過程成本控制中,通過完善產(chǎn)品定價流程來解決產(chǎn)品定價不合理,采用擇機(jī)采購、庫存以及套期保值策略來應(yīng)對原材料的價格風(fēng)險波動,依據(jù)電梯部件的重要程度來合理對待供應(yīng)商關(guān)系；在研發(fā)過程成本控制中,通過采用并行工程來改善研發(fā)成本過高,建立項目研發(fā)小組、加強(qiáng)評審、試制與驗證等確保產(chǎn)品質(zhì)量與目標(biāo)成本,運(yùn)用價值工程來剔除不具性價比的產(chǎn)品功能；在生產(chǎn)過程成本控制中,通過完善技術(shù)資料、產(chǎn)品變更流程以及腳本來確保系統(tǒng)輸出數(shù)據(jù)的準(zhǔn)確性,適當(dāng)改進(jìn)薪酬體系來保證產(chǎn)品訂單的設(shè)計質(zhì)量,建立并選取合適的板材來解決生產(chǎn)用料的浪費(fèi)。 通過認(rèn)真采納并落實以上幾項策略,可以從根本上防范不合理的成本發(fā)生,從而可以減少產(chǎn)品成本,擴(kuò)大市場占有率,同時也為同行業(yè)解決處理類似問題提供了參照。
[Abstract]:With the acceleration of the pace of global economic integration and the soaring price of production materials, enterprises are facing more and more severe competition environment. Especially for elevator industry, real estate regulation policy is becoming more and more strict, forcing these enterprises to take necessary measures to maintain or strengthen their own competitive advantage. Under such a severe background, only by adopting modern management means to strengthen the cost control and continuously reduce the cost, can the elevator company occupy the leading position in the market competition and obtain the sustainable development. Taking the cost control situation of M elevator company as an example, this paper analyzes the cost imbalance in the enterprise value chain by introducing the theories of concurrent engineering, value engineering and total cost management, and puts forward effective control strategies. In the cost control of purchasing process, the unreasonable pricing of products is solved by perfecting the pricing process of products, and the price risk fluctuation of raw materials is dealt with by means of opportunistic purchasing, inventory and hedging strategy. According to the importance of elevator parts, the supplier relationship is treated reasonably. In the cost control of R & D process, concurrent engineering is adopted to improve the high R & D costs, establish project R & D team, and strengthen evaluation. The product quality and target cost are ensured by trial production and verification, and the value engineering is used to eliminate the function of the product without value for money. In the cost control of the production process, through perfecting the technical data, Product change process and script to ensure the accuracy of the system output data, appropriate improvement of the compensation system to ensure the design quality of product orders, establish and select the appropriate plate to solve the waste of production materials. By conscientiously adopting and implementing the above strategies, the unreasonable cost can be prevented fundamentally, thus the product cost can be reduced, and the market share can be enlarged. At the same time, it provides a reference for the same industry to solve the similar problems.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.7

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