本文選題：工裝 + 工裝性價比　； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：在當(dāng)前汽車行業(yè)產(chǎn)能過剩、競爭日益激烈的市場中，成本成為體現(xiàn)企業(yè)管理水平的一項重要指標(biāo)，尤其成本控制能力體現(xiàn)一個企業(yè)深層管理水平，甚至成為決定企業(yè)成敗的關(guān)鍵因素。在汽車生產(chǎn)制造領(lǐng)域，全壽命的成本控制理念已被大多數(shù)車企重視，并應(yīng)用于實踐，是考驗一個企業(yè)綜合管理能力的重要指標(biāo)。 EA公司是中國大型汽車集團(tuán)控股的一家子公司，主要生產(chǎn)微型汽車發(fā)動機、變數(shù)器及汽車發(fā)動機零部件，是國內(nèi)較早研制生產(chǎn)微型汽車發(fā)動機的企業(yè)之一，并一度在國內(nèi)微車發(fā)動機行業(yè)處于領(lǐng)先地位。1998年10月，公司以公開募集方式設(shè)立股份有限公司，使公司發(fā)展進(jìn)入黃金期。近年來，，隨著國內(nèi)微車行業(yè)競爭加劇及產(chǎn)品更新?lián)Q代影響，老產(chǎn)品盈利能力逐漸下降，生產(chǎn)成本控制成為確保企業(yè)產(chǎn)品盈利的關(guān)鍵因素，工裝成本在EA公司成本中所占比例偏大，且明顯高于行業(yè)水平，必須認(rèn)真分析當(dāng)前工裝成本控制存在的問題，運用先進(jìn)的成本管理理念，系統(tǒng)地開展工裝成本管理工作，提升企業(yè)產(chǎn)品競爭能力。 目前發(fā)動機生產(chǎn)行業(yè)逐漸向大規(guī)模、柔性化、精益化和高效率方向發(fā)展，EA公司必須根據(jù)自身特點制定企業(yè)的成本戰(zhàn)略，將生產(chǎn)成本做到最精益、高性價比才能適應(yīng)當(dāng)前競爭需求。 對企業(yè)的工裝成本控制進(jìn)行研究分析，首先要了解關(guān)于成本控制的相關(guān)理論，如成本的定義、成本控制方法和成本控制原則等，同時也要了解關(guān)于工裝的定義、工裝性價比的概念及工裝管理的相關(guān)知識。然后對EA公司工裝管理的過程進(jìn)行梳理，找出現(xiàn)在工裝成本控制中存在的問題點及潛在風(fēng)險，如管理流程不暢、閑置工裝過多且沒有得到及時處置、評價指標(biāo)不合理、指標(biāo)分解考核不到位、新建生產(chǎn)線工裝成本過高等問題。針對EA公司工裝成本管理中暴露出的種種問題分析，從系統(tǒng)管理的角度挖掘問題存在的深層次原因，并從工裝成本目標(biāo)制定目標(biāo)和原則、管理理念、組織模式、制度建設(shè)、管理程序和人員素質(zhì)提升等方面進(jìn)行研究分析，提出相應(yīng)的改進(jìn)方案。然后提出在工裝的物流成本控制、庫存成本控制和物料成本控制方面的實施辦法和原則。 最后，根據(jù)對EA公司工裝管理的研究分析結(jié)果，結(jié)合公司現(xiàn)有條件及產(chǎn)品特點，提出在組織措施、經(jīng)濟(jì)措施、管理措施、技術(shù)措施四個方面的一些具體建議。
[Abstract]:In the current market with overcapacity and increasingly fierce competition, cost has become an important indicator to reflect the level of enterprise management, especially the ability of cost control to reflect the deep management level of an enterprise. Even become the key factor that decides enterprise success or failure. In the field of automobile production and manufacture, the concept of life-span cost control has been attached importance to by most automobile enterprises and applied in practice, which is an important index to test the comprehensive management ability of an enterprise. EA is a subsidiary controlled by China's large automobile group. It mainly produces micro automobile engines, variables and auto engine parts. It is one of the domestic enterprises that developed and produced micro automobile engines earlier. In October 1998, the company set up a public offering to set up a limited company, so that the development of the company entered the golden period. In recent years, with the intensification of competition in domestic micro-car industry and the influence of product upgrading, the profitability of old products has gradually declined, and production cost control has become the key factor to ensure the profits of enterprise products. The cost of tooling accounts for a large proportion of the cost of EA company and is obviously higher than the level of the industry. It is necessary to seriously analyze the problems existing in the cost control of tooling at present, and systematically carry out the cost management of tooling with advanced cost management concepts. Improve the competitiveness of enterprise products. At present, the engine production industry is gradually developing towards the direction of large-scale, flexible, lean and high efficiency. According to its own characteristics, EA Company must formulate the cost strategy of the enterprise and make the production cost the most effective. High cost-performance ratio can adapt to the current competitive demand. To study and analyze the cost control of tooling in enterprises, we should first understand the relevant theories about cost control, such as the definition of cost, the method of cost control and the principle of cost control, and at the same time, we should also understand the definition of tooling. The concept of cost performance ratio of tooling and related knowledge of tooling management. Then comb the process of EA tooling management, find out the problems and potential risks that appear in tooling cost control, such as management flow is not smooth, idle tooling is too much and has not been disposed of in time, the evaluation index is unreasonable. Index decomposition assessment is not in place, new production line tooling costs are too high and so on. In view of the analysis of various problems exposed in the cost management of tooling in EA Company, this paper excavates the deep-seated causes of the problems from the point of view of system management, and formulates the objectives and principles, management concepts, organizational models and system construction from the cost target of tooling. Management procedures and personnel quality improvement and other aspects of research and analysis, put forward the corresponding improvement plan. Then the implementation methods and principles of logistics cost control, inventory cost control and material cost control of tooling are put forward. Finally, according to the results of the research and analysis of EA company's tooling management, combined with the company's existing conditions and product characteristics, this paper puts forward some concrete suggestions in four aspects: organizational measures, economic measures, management measures and technical measures.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.471

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