發(fā)布時間：2018-04-27 04:43

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

【摘要】：汽車零部件作為汽車工業(yè)的基礎(chǔ)，是支撐汽車工業(yè)持續(xù)健康發(fā)展的必要因素。隨著近年來國內(nèi)汽車行業(yè)的競爭日益激烈，來自整車市場的價格壓力使得上游供應(yīng)商----汽車零部件行業(yè)的生存壓力日益凸顯；同時國際著名的汽車及零部件企業(yè)幾乎都在中國建立了合資或獨資企業(yè)，而國內(nèi)一批高科技含量、規(guī)模較大、效益較好的汽車零部件企業(yè)也異軍突起。行業(yè)內(nèi)外的壓力使汽車零部件企業(yè)不得不尋找新的優(yōu)勢適應(yīng)市場的發(fā)展與維持企業(yè)的利潤空間。國產(chǎn)化的實施將有助于調(diào)整汽車產(chǎn)業(yè)結(jié)構(gòu)和進出口結(jié)構(gòu)，增加產(chǎn)品的種類，降低產(chǎn)品的成本和價格，提高企業(yè)在市場中的競爭力和占有率。 本文以DG汽車電子公司（以下簡稱DG公司）為研究案例，圍繞企業(yè)整條價值鏈進行分析成本在企業(yè)各環(huán)節(jié)中的重要作用與管理方法。對于國產(chǎn)化產(chǎn)品來說，，公司要根據(jù)市場需求制定發(fā)展目標(biāo)，運用先進的供應(yīng)商評判體制選擇合格可靠的供應(yīng)商，并對供應(yīng)商關(guān)系進行有效的維系與管理，輔助公司實現(xiàn)長期發(fā)展策略,在降低原材料成本的同時實現(xiàn)企業(yè)國產(chǎn)化戰(zhàn)略目標(biāo),在國產(chǎn)化進程的源頭做出努力。在制造鏈中主要是對于車間制造費用進行有效管理。對于直接人工成本，公司應(yīng)積極關(guān)注成本主觀動因,改變企業(yè)常用的靠懲罰、獎勵實施外在約束與激勵的機制，實現(xiàn)員工自主管理，是現(xiàn)代企業(yè)一種代價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，同時結(jié)合本公司文化實行合理化建議流程，鼓勵消除浪費，提高勞動生產(chǎn)率，強調(diào)質(zhì)量的管理即對客戶的強烈關(guān)注。在銷售環(huán)節(jié)中，強調(diào)精細化營銷，提高整體組織的效能，加強各部門團隊對成本及資金流的重視，關(guān)注應(yīng)收賬款的匯款率，提高營運資本周轉(zhuǎn)率。 國產(chǎn)化的實行不僅意味著采購，生產(chǎn)，制造的本土化，更包含了資金、運營和管理的本土化。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，而對企業(yè)的供應(yīng)鏈條與營銷鏈條關(guān)注不夠，這種成本控制的觀念遠不能適應(yīng)當(dāng)今市場經(jīng)濟環(huán)境的要求�？v觀企業(yè)整體價值鏈，成本的控制離不開采購、生產(chǎn)、銷售的三大鏈條。企業(yè)的任何一種產(chǎn)品從研發(fā)到最終客戶，其成本也不能僅僅理解為制造成本。與此同時，成本管理的內(nèi)涵也應(yīng)由物質(zhì)產(chǎn)品成本擴展到非物質(zhì)產(chǎn)品成本。在如今的市場經(jīng)濟環(huán)境下，企業(yè)應(yīng)樹立成本的系統(tǒng)管理觀念，將企業(yè)成本管理的對象、內(nèi)容和方法進行全方位的分析研究。 國產(chǎn)化的進程是一個長期發(fā)展的過程,國產(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)保證利潤的重要手段。建立一個現(xiàn)代的高效、科學(xué)的成本管理機制，對企業(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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.471

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