發(fā)布時(shí)間：2018-04-27 04:43

  本文選題：制造業(yè) + 國(guó)產(chǎn)化��； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：汽車(chē)零部件作為汽車(chē)工業(yè)的基礎(chǔ)，是支撐汽車(chē)工業(yè)持續(xù)健康發(fā)展的必要因素。隨著近年來(lái)國(guó)內(nèi)汽車(chē)行業(yè)的競(jìng)爭(zhēng)日益激烈，來(lái)自整車(chē)市場(chǎng)的價(jià)格壓力使得上游供應(yīng)商----汽車(chē)零部件行業(yè)的生存壓力日益凸顯；同時(shí)國(guó)際著名的汽車(chē)及零部件企業(yè)幾乎都在中國(guó)建立了合資或獨(dú)資企業(yè)，而國(guó)內(nèi)一批高科技含量、規(guī)模較大、效益較好的汽車(chē)零部件企業(yè)也異軍突起。行業(yè)內(nèi)外的壓力使汽車(chē)零部件企業(yè)不得不尋找新的優(yōu)勢(shì)適應(yīng)市場(chǎng)的發(fā)展與維持企業(yè)的利潤(rùn)空間。國(guó)產(chǎn)化的實(shí)施將有助于調(diào)整汽車(chē)產(chǎn)業(yè)結(jié)構(gòu)和進(jìn)出口結(jié)構(gòu)，增加產(chǎn)品的種類(lèi)，降低產(chǎn)品的成本和價(jià)格，提高企業(yè)在市場(chǎng)中的競(jìng)爭(zhēng)力和占有率。 本文以DG汽車(chē)電子公司（以下簡(jiǎn)稱(chēng)DG公司）為研究案例，圍繞企業(yè)整條價(jià)值鏈進(jìn)行分析成本在企業(yè)各環(huán)節(jié)中的重要作用與管理方法。對(duì)于國(guó)產(chǎn)化產(chǎn)品來(lái)說(shuō)，，公司要根據(jù)市場(chǎng)需求制定發(fā)展目標(biāo)，運(yùn)用先進(jìn)的供應(yīng)商評(píng)判體制選擇合格可靠的供應(yīng)商，并對(duì)供應(yīng)商關(guān)系進(jìn)行有效的維系與管理，輔助公司實(shí)現(xiàn)長(zhǎng)期發(fā)展策略,在降低原材料成本的同時(shí)實(shí)現(xiàn)企業(yè)國(guó)產(chǎn)化戰(zhàn)略目標(biāo),在國(guó)產(chǎn)化進(jìn)程的源頭做出努力。在制造鏈中主要是對(duì)于車(chē)間制造費(fèi)用進(jìn)行有效管理。對(duì)于直接人工成本，公司應(yīng)積極關(guān)注成本主觀動(dòng)因,改變企業(yè)常用的靠懲罰、獎(jiǎng)勵(lì)實(shí)施外在約束與激勵(lì)的機(jī)制，實(shí)現(xiàn)員工自主管理，是現(xiàn)代企業(yè)一種代價(jià)最低的成本管理方式，也是降低成本最有效的管理方式；在間接成本控制上，DG公司借鑒豐田公司的JIT和精益生產(chǎn)的理念，同時(shí)結(jié)合本公司文化實(shí)行合理化建議流程，鼓勵(lì)消除浪費(fèi)，提高勞動(dòng)生產(chǎn)率，強(qiáng)調(diào)質(zhì)量的管理即對(duì)客戶(hù)的強(qiáng)烈關(guān)注。在銷(xiāo)售環(huán)節(jié)中，強(qiáng)調(diào)精細(xì)化營(yíng)銷(xiāo)，提高整體組織的效能，加強(qiáng)各部門(mén)團(tuán)隊(duì)對(duì)成本及資金流的重視，關(guān)注應(yīng)收賬款的匯款率，提高營(yíng)運(yùn)資本周轉(zhuǎn)率。 國(guó)產(chǎn)化的實(shí)行不僅意味著采購(gòu)，生產(chǎn)，制造的本土化，更包含了資金、運(yùn)營(yíng)和管理的本土化。傳統(tǒng)的制造業(yè)企業(yè)在成本管理中往往偏重生產(chǎn)制造成本管理，而對(duì)企業(yè)的供應(yīng)鏈條與營(yíng)銷(xiāo)鏈條關(guān)注不夠，這種成本控制的觀念遠(yuǎn)不能適應(yīng)當(dāng)今市場(chǎng)經(jīng)濟(jì)環(huán)境的要求�？v觀企業(yè)整體價(jià)值鏈，成本的控制離不開(kāi)采購(gòu)、生產(chǎn)、銷(xiāo)售的三大鏈條。企業(yè)的任何一種產(chǎn)品從研發(fā)到最終客戶(hù)，其成本也不能僅僅理解為制造成本。與此同時(shí)，成本管理的內(nèi)涵也應(yīng)由物質(zhì)產(chǎn)品成本擴(kuò)展到非物質(zhì)產(chǎn)品成本。在如今的市場(chǎng)經(jīng)濟(jì)環(huán)境下，企業(yè)應(yīng)樹(shù)立成本的系統(tǒng)管理觀念，將企業(yè)成本管理的對(duì)象、內(nèi)容和方法進(jìn)行全方位的分析研究。 國(guó)產(chǎn)化的進(jìn)程是一個(gè)長(zhǎng)期發(fā)展的過(guò)程,國(guó)產(chǎn)化產(chǎn)品的技術(shù)與生產(chǎn)不斷完善不僅僅是適應(yīng)市場(chǎng)的需求與變化，更要適應(yīng)公司戰(zhàn)略發(fā)展的需要。成本控制是企業(yè)保證利潤(rùn)的重要手段。建立一個(gè)現(xiàn)代的高效、科學(xué)的成本管理機(jī)制，對(duì)企業(yè)的發(fā)展至關(guān)重要。
[Abstract]:As the basis of automobile industry, auto parts are the necessary factors to support the sustained and healthy development of automobile industry. With the increasingly fierce competition in domestic automobile industry in recent years, the pressure of price from the whole vehicle market makes the survival pressure of upstream supplier-auto parts industry increasingly prominent. At the same time, most of the internationally famous automobile and parts enterprises have set up joint ventures or sole proprietorship enterprises in China, but some domestic automobile parts enterprises with high technology content, large scale and good benefit have also emerged. The pressure inside and outside the industry makes auto parts enterprises have to find new advantages to adapt to the development of the market and maintain the profit space of the enterprises. The implementation of localization will help to adjust the structure of automobile industry and import and export, increase the variety of products, reduce the cost and price of products, and improve the competitiveness and share of enterprises in the market. This paper takes DG Automotive Electronics Company (hereinafter referred to as DG Company) as a case study, analyzes the important role and management method of cost in every link of enterprise around the whole value chain of enterprise. For domestic products, the company should set development goals according to market demand, select qualified and reliable suppliers with advanced supplier evaluation system, and effectively maintain and manage the supplier relationship. Assist the company to achieve long-term development strategy, reduce the cost of raw materials at the same time to achieve the strategic goal of localization, and make efforts at the source of the process of localization. In the manufacturing chain, the cost of workshop manufacturing is managed effectively. For direct labor cost, the company should actively pay attention to the subjective motivation of cost, change the commonly used punishment of enterprise, reward the mechanism of external restraint and incentive, and realize the independent management of employees, which is one of the lowest cost cost management methods in modern enterprises. It is also the most effective management way to reduce cost. In indirect cost control, DG company draws lessons from Toyota's JIT and lean production concept, at the same time, combines the culture of our company to carry out the rationalization suggestion process, encourages eliminating waste, improves labor productivity, Emphasis on quality management is a strong concern for customers. In the sales link, the emphasis is on fine marketing, improving the efficiency of the whole organization, strengthening the attention of all department teams to the cost and capital flow, paying attention to the remittance rate of accounts receivable, and improving the turnover rate of working capital. The implementation of localization means not only the localization of procurement, production and manufacture, but also the localization of capital, operation and management. Traditional manufacturing enterprises often pay more attention to manufacturing cost management in cost management, but pay less attention to the supply chain and marketing chain of enterprises. This concept of cost control can not meet the requirements of the market economy environment. Throughout the overall enterprise value chain, cost control can not be separated from procurement, production and sales of the three chains. The cost of any product from R & D to final customer can not be understood as manufacturing cost. At the same time, the connotation of cost management should be extended from material product cost to non-material product cost. In the present market economy environment, enterprises should set up the concept of system management of cost, and analyze and study the object, content and method of cost management in all directions. The process of localization is a long-term development process. The continuous improvement of the technology and production of domestic products is not only to meet the needs and changes of the market, but also to meet the needs of the company's strategic development. Cost control is an important means for enterprises to ensure profits. The establishment of a modern, efficient and scientific cost management mechanism is of great importance to the development of enterprises.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.3;F426.471

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