本文選題：注塑模具 + 成本測算法�。� 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：模具是現(xiàn)代制造技術(shù)的一種重要裝備,通過模具進行生產(chǎn)的終端產(chǎn)品領(lǐng)域涉及廣泛。模具的價格制定似是一把雙刃劍,對于企業(yè)生存至關(guān)重要:報價過高導(dǎo)致訂單減少和客戶流失;報價過低導(dǎo)致企業(yè)盈利困難和制造風(fēng)險加劇。如何在瞬息萬變的競爭格局中,利用企業(yè)所特定的內(nèi)外部環(huán)境對模具進行合理的成本定價,成為了當(dāng)前眾多模具制造企業(yè)關(guān)注的焦點問題。本文以注塑模具為研究對象,首先將國內(nèi)外學(xué)者對模具價格的研究現(xiàn)狀進行回顧,明確以工時成本為基礎(chǔ)的模具價格測算方法是本文的研究重點。再通過注塑模具的典型制造流程、特點及結(jié)構(gòu)概要,梳理制造過程中的基礎(chǔ)成本要素。然后,結(jié)合產(chǎn)品定價的常見方法和模具報價的分類,進一步明確本文研究的方法思路:以工時成本加成測算的方法解決模具的定價問題。再將成本加成法的計算公式與模具加工流程進行結(jié)合,用于確定后續(xù)用于成本測算問題改善的基本框架。本文從企業(yè)實際成本數(shù)據(jù)出發(fā),將報價所涉及的成本相關(guān)數(shù)據(jù)同實際發(fā)生的成本進行對比,剖析測算過程中的主要不確定因素。并利用魚骨分析法對成本動因進行歸類,確定其影響關(guān)鍵因素。然后,結(jié)合企業(yè)自身的環(huán)境提出相適配的成本測算模型,該模型以工時測算成本為核心,對模具的整個制造流程進行成本測算方法改進。在制定了一套詳盡的模具價格測算方法基礎(chǔ)上,通過一個惠普公司實例模具的報價信息對測算方法進行驗證。最后利用改善實施后的數(shù)據(jù),將測算波動率和損益率、報價響應(yīng)率以及該方法的經(jīng)濟價值進行評估,客觀地體現(xiàn)出該方法對成本測算帶來的收益。同時,為研究不足之處提出了后續(xù)改善建議。經(jīng)過成本測算問題的研究與改善,對筆者企業(yè)帶來的以下收益貢獻:(1)詳細地梳理了模具制造流程中的成本組成要素。(2)建立起了一個適應(yīng)于當(dāng)前競爭環(huán)境的模具成本測算模型,通過七大模塊測算模塊的制定,可以將傳統(tǒng)人為經(jīng)驗為主導(dǎo)的價格測算方法轉(zhuǎn)化為基于量化數(shù)據(jù)基礎(chǔ)的公式參數(shù)計算。(3)通過MS EXCEL對大量計算公式的整合,實現(xiàn)計算機自動報價。實現(xiàn)系統(tǒng)低成本、高效率的經(jīng)濟價值。(4)通過測算方法的改進,使成本測算波動率控制到了±10%的范圍,訂單份額增加了20%。由此可見,基于工時成本加成測算的模具定價方法可以解決企業(yè)報價困難的實際管理問題。使原有的測算波動降低,將有效地控制模具制造企業(yè)的經(jīng)營風(fēng)險。
[Abstract]:Mould is an important equipment of modern manufacturing technology. The price setting of mould seems to be a double-edged sword, which is very important for the survival of the enterprise: too high price leads to the decrease of order and customer loss, and too low price leads to the difficulty of profit and aggravation of manufacturing risk. How to use the specific internal and external environment of the enterprise to price the mould reasonably in the rapidly changing competition pattern has become the focus of attention of many die manufacturing enterprises. In this paper, the injection mold as the research object, first of all, the domestic and foreign scholars to review the research status of the mold price, clearly based on the man-hour cost of the mold price measurement method is the focus of this paper. Through the typical manufacturing process, characteristics and structure outline of the injection mold, carding the basic cost elements in the manufacturing process. Then, combined with the common methods of product pricing and the classification of die quotation, the method of this paper is further clarified: to solve the problem of mould pricing by the method of man-hour cost addition calculation. Then the formula of cost addition method is combined with the process of die processing to determine the basic framework for improving the cost calculation problem. Based on the actual cost data of the enterprise, this paper compares the related cost data of the quotation with the actual cost, and analyzes the main uncertain factors in the calculation process. Fish bone analysis was used to classify the cost drivers and determine the key factors. Then, combined with the enterprise's own environment, the paper puts forward a suitable cost calculation model, which takes the man-hour cost as the core, and improves the cost calculation method of the whole manufacturing process of the mould. On the basis of a set of detailed die price calculation methods, the calculation method is verified by the quotation information of an example mould of Hewlett-Packard Company. Finally, using the improved data, the volatility rate, profit and loss rate, quotation response rate and the economic value of the method are evaluated, which objectively reflects the benefits of the method to the cost measurement. At the same time, some suggestions for further improvement are put forward. Through the research and improvement of the cost measurement problem, this paper makes a detailed combing of the cost component elements in the mold manufacturing process, which is the contribution of the following income: 1: 1) to the enterprise, and sets up a mold cost measurement model suitable for the current competitive environment. Through the formulation of seven modules, the traditional artificial experience-oriented price calculation method can be transformed into formula parameter calculation based on quantitative data basis. The integration of a large number of calculation formulas by MS excel can realize the automatic quotation of computer. Through the improvement of calculation method, the fluctuation rate of cost calculation is controlled to 鹵10%, and the share of order increases by 20%. Therefore, the die pricing method based on the calculation of man-hour cost addition can solve the practical management problem of enterprise quotation difficulty. Reducing the original calculation fluctuation will effectively control the management risk of mould manufacturing enterprises.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F416.4;F406.7

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