本文選題：生產(chǎn)運(yùn)營 + 成本控制��； 參考：《華中科技大學(xué)》2015年碩士論文

【摘要】：K公司是中國石油鉆具典型知名企業(yè),目前在中國經(jīng)濟(jì)轉(zhuǎn)型升級(jí)的推動(dòng)下暴露出多方面的問題。一是產(chǎn)能過剩問題,隨著世界經(jīng)濟(jì)復(fù)蘇乏力,我國經(jīng)濟(jì)下行壓力加大,增速放緩,石油石化行業(yè)景氣指數(shù)下挫,對(duì)開采所需鉆采工具的總體需求下降。二是價(jià)格競爭力降低,個(gè)別同型號(hào)產(chǎn)品,制造成本甚至高于其他競爭對(duì)手的銷售價(jià)格。因而,研究如何降低K公司生產(chǎn)制造成本,提升公司產(chǎn)品的競爭力迫在眉睫。本文從經(jīng)營的角度,對(duì)生產(chǎn)運(yùn)營管理和成本控制進(jìn)行了理論上的分析。通過對(duì)K公司的生產(chǎn)運(yùn)營情況詳細(xì)分析,通過分析外部競爭對(duì)手和內(nèi)部生產(chǎn)成本發(fā)生狀況,分析出公司在成本控制方面存在的問題�；诜治龀龅膯栴},提出優(yōu)化方案,并建立一套在生產(chǎn)運(yùn)營層面的成本控制體系,從而降低產(chǎn)品的制造成本,提升產(chǎn)品的競爭力。這個(gè)體系的建設(shè)重點(diǎn)圍繞“人、機(jī)、料、法、環(huán)”即:人力資源優(yōu)化、設(shè)備管理優(yōu)化、庫存優(yōu)化、質(zhì)量優(yōu)化、CI/IE優(yōu)化等五個(gè)維度。優(yōu)化方案實(shí)施的階段性結(jié)果表明基于,成本控制下的K公司制造廠,帶來了巨大的財(cái)務(wù)收益,鞏固了行業(yè)內(nèi)領(lǐng)先地位。在對(duì)K公司的生產(chǎn)運(yùn)營問題做分析時(shí),論文作者發(fā)現(xiàn)需要注意一下三個(gè)方面工作:(1)成本控制工作需要以市場需求為導(dǎo)向,并且需要持續(xù)有效的開展,只有這樣才能有助于提升產(chǎn)品的競爭力;(2)全員參與的成本控制工作需要建立科學(xué)的管理體系,這個(gè)管理體系要覆蓋生產(chǎn)運(yùn)營的全過程,全方位,這個(gè)管理體系要能與時(shí)俱進(jìn)不斷的完善;(3)基于成本控制下的生產(chǎn)運(yùn)營優(yōu)化工作需要人力、生產(chǎn)、物資、財(cái)務(wù)等各部門聯(lián)動(dòng)配合。實(shí)踐證明了基于成本控制下的生產(chǎn)運(yùn)管理模式是目前企業(yè)提升競爭力的有效模式之一,是可以值得借鑒的管理模式。
[Abstract]:K Company is a typical well-known enterprise of China's oil drilling tools. At present, driven by China's economic transformation and upgrading, many problems have been exposed. First, the problem of overcapacity, with the world economic recovery is weak, China's economic downward pressure increased, the growth rate slowed, the oil and petrochemical industry boom index fell, and the overall demand for drilling and production tools fell. Second, the price competitiveness is reduced, some of the same type of products, manufacturing costs are even higher than the sales price of other competitors. Therefore, it is urgent to study how to reduce the manufacturing cost of K Company and enhance the competitiveness of its products. In this paper, the management and cost control of production and operation are analyzed theoretically from the point of view of operation. Through the detailed analysis of the production and operation of K Company, the problems in cost control of the company are analyzed by analyzing the external competitors and the situation of the internal production cost. Based on the analysis of the problems, the optimization scheme is put forward, and a set of cost control system at the production and operation level is established, so as to reduce the manufacturing cost of the products and enhance the competitiveness of the products. The construction of this system focuses on five dimensions: human resource optimization, equipment management optimization, inventory optimization, quality optimization and CI- / IE optimization. The results show that based on the cost control, the manufacturing plant of K Company has brought huge financial benefits and consolidated the leading position in the industry. In the analysis of the production and operation problems of K Company, the author finds that we need to pay attention to three aspects of cost control: 1) the work of cost control needs to be guided by market demand, and it needs to be carried out continuously and effectively. Only in this way can we help to enhance the competitiveness of our products. (2) the cost control work in which all personnel participate requires the establishment of a scientific management system, which should cover the whole process of production and operation and cover all aspects. This management system should be able to keep pace with the times and improve continuously) the optimization of production and operation based on cost control needs the cooperation of manpower, production, material, finance and other departments. The practice has proved that the production and transportation management model based on cost control is one of the effective models to enhance the competitiveness of enterprises at present, and it is a management model that can be used for reference.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.4;F273

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