本文選題：電視機(jī)　切入點(diǎn)：成本控制　出處：《大連理工大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近幾年電視機(jī)行業(yè)由原來(lái)的傳統(tǒng)顯像管彩電技術(shù)向平板顯示技術(shù)轉(zhuǎn)變,由于平板電視機(jī)從研發(fā)、生產(chǎn)、測(cè)試等技術(shù)含量都比傳統(tǒng)顯像管彩電技術(shù)含量都有很大程度降低,從而導(dǎo)致了大量音視頻電子公司向電視機(jī)業(yè)轉(zhuǎn)型,形成了眾多電視機(jī)企業(yè)激烈競(jìng)爭(zhēng)的市場(chǎng)環(huán)境,在這樣大環(huán)境下,Y公司唯有加強(qiáng)電視機(jī)產(chǎn)品成本控制、提高企業(yè)運(yùn)作效率、改善服務(wù)質(zhì)量才能在眾多的電視機(jī)企業(yè)中成為最后的贏家。本文在認(rèn)真研究國(guó)內(nèi)外有關(guān)電子產(chǎn)品成本控制的案例,同時(shí)結(jié)合Y公司的電視機(jī)產(chǎn)品的成本控制方面的現(xiàn)狀,對(duì)所存在的成本控制現(xiàn)狀問(wèn)題進(jìn)行分析。針對(duì)公司電視機(jī)產(chǎn)品在研發(fā)階段、零部件采購(gòu)階段、相關(guān)職能部門(mén)在電視機(jī)項(xiàng)目成本控制階段出現(xiàn)的問(wèn)題,運(yùn)用了相關(guān)成本控制理論如生命周期成本法、運(yùn)用價(jià)值工程分析法等,制訂了適合Y公司電視機(jī)產(chǎn)品成本控制的有效應(yīng)對(duì)措施。認(rèn)真落實(shí)本文制定的電視機(jī)產(chǎn)品成本控制措施,從而解決公司電視機(jī)產(chǎn)品在研發(fā)階段、零部件采購(gòu)階段、相關(guān)職能部門(mén)電視機(jī)產(chǎn)品成本控制階段成本控制的不足之處,正確認(rèn)識(shí)及處理公司的發(fā)展與成本控制的關(guān)系,從而提高公司的整體經(jīng)濟(jì)效益。本文緒論部分簡(jiǎn)單闡述了本文的選題背景、研究目的和意義,同時(shí)還簡(jiǎn)單介紹了成本控制方面的相關(guān)理論發(fā)展現(xiàn)狀；第二章介紹了Y公司發(fā)展概況及公司的電視機(jī)的經(jīng)營(yíng)情況及工作流程；第三章詳細(xì)闡述Y公司電視機(jī)產(chǎn)品研發(fā)過(guò)程、零部件采購(gòu)過(guò)程、相關(guān)職能部門(mén)成本控制過(guò)程中成本控制的現(xiàn)狀及問(wèn)題分析；第四章從電視機(jī)產(chǎn)品研發(fā)過(guò)程、零部件采購(gòu)過(guò)程、相關(guān)職能部門(mén)成本控制過(guò)程及保障措施四個(gè)方面給出合理的成本控制改善措施。
[Abstract]:In recent years, the television industry has changed from the original traditional color TV technology to the flat panel display technology. Due to the technology content of flat panel TV from R & D, production, testing and so on, the technical content of flat panel TV has been reduced to a large extent than that of traditional video tube color TV. As a result, a large number of audio and video electronics companies have been transformed to the television industry, forming a market environment in which many television companies have fierce competition. Under such a large environment, company Y can only strengthen the cost control of television products and improve the operation efficiency of the enterprises. Only by improving the quality of service can we become the final winners in many TV companies. This paper studies the case of cost control of electronic products at home and abroad, and combines the current situation of cost control of TV products in Y Company. This paper analyzes the current situation of cost control. Aiming at the problems in R & D, parts purchasing and related functional departments in the cost control phase of TV project, By using the relevant cost control theory such as life cycle cost method and value engineering analysis method, the effective countermeasures for cost control of TV set products in Y Company are worked out, and the cost control measures of TV products developed in this paper are carried out seriously. In order to solve the shortcomings of cost control in R & D stage, parts purchasing stage, cost control stage of TV products in related functional departments, and correctly understand and handle the relationship between the development of the company and cost control, In order to improve the overall economic benefits of the company. The introduction of this article briefly describes the background of the topic, research purposes and significance, but also a brief introduction of the cost control related theory development; The second chapter introduces the general situation of Y company's development, the operating situation and working flow of TV set, the third chapter expatiates the R & D process of TV products, the purchasing process of parts and components of Y Company in detail. The current situation and problem analysis of cost control in the cost control process of related functional departments. Chapter 4th from the TV product R & D process, parts procurement process, The cost control process and safeguard measures of relevant functional departments are given in four aspects: reasonable cost control and improvement measures.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F426.6;F406.7

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本文編號(hào)：1602363