A公司產(chǎn)品成本控制研究
發(fā)布時間：2018-09-07 16:56
【摘要】：產(chǎn)品成本對企業(yè)的生存和發(fā)展有著重要的作用,成本的高低決定了企業(yè)的利潤,通過成本的降低,企業(yè)才能得到好的利潤回報(bào),促使企業(yè)的發(fā)展和成長。隨著電子信息化時代的到來,全球一體化和國際化導(dǎo)致家電行業(yè)之間的競爭日趨激烈,市場已經(jīng)逐漸趨于飽和,各電子品牌商為取得市場份額,紛紛打價格戰(zhàn),品牌商的產(chǎn)品成本控制已經(jīng)成為管理重點(diǎn)。代工平板顯示產(chǎn)品的A企業(yè)面對這樣一個競爭日趨激烈的外部環(huán)境,企業(yè)要求得生存和發(fā)展,必須加大獲得品牌商委外加工訂單的比重,產(chǎn)品成本高低成為了其中一個決定因素。因此公司要通過科學(xué)的方法不斷加強(qiáng)成本控制,降低產(chǎn)品成本,同時不斷的提升企業(yè)管理水平和綜合實(shí)力,形成企業(yè)自身特有的競爭力。 本文使用了成本控制的相關(guān)理論,簡述了標(biāo)準(zhǔn)成本法、價值工程、并行工程、精益生產(chǎn)等成本控制方法,而后對A公司概況和產(chǎn)品成本的現(xiàn)狀進(jìn)行了介紹。根據(jù)影響產(chǎn)品成本的因素對A公司產(chǎn)品成本控制中存在的問題進(jìn)行了分析,分階段分析了產(chǎn)品設(shè)計(jì)階段和大量生產(chǎn)階段產(chǎn)品成本的控制中存在的問題,最后提出了A公司產(chǎn)品成本控制改進(jìn)的解決方案：即產(chǎn)品設(shè)計(jì)階段是產(chǎn)品成本控制的關(guān)鍵,使用了價值工程、并行工程、目標(biāo)成本法等方法控制產(chǎn)品設(shè)計(jì)階段的產(chǎn)品成本；大量生產(chǎn)階段通過價值工程、標(biāo)準(zhǔn)成本法、工業(yè)工程、適時生產(chǎn)等方法對生產(chǎn)效率、設(shè)備利用率、人力成本、材料成本等進(jìn)行了提升和優(yōu)化。 通過實(shí)施產(chǎn)品成本控制的改進(jìn)措施后,A公司的產(chǎn)品成本得到了降低,取得好的經(jīng)濟(jì)效益。同時改變了A公司產(chǎn)品成本控制管理的舊有觀念即產(chǎn)品成本控制只是生產(chǎn)階段產(chǎn)品成本的降低,而將產(chǎn)品成本控制的范圍延伸到了設(shè)計(jì)階段,從設(shè)計(jì)階段就進(jìn)行了產(chǎn)品成本的預(yù)防和控制,在產(chǎn)品大量生產(chǎn)階段,實(shí)施產(chǎn)品的持續(xù)降低和改善,在成本控制管理方面形成了成本控制人人有責(zé)意識,成本控制貫穿于生產(chǎn)經(jīng)營活動的每一個環(huán)節(jié)。
[Abstract]:Product cost plays an important role in the survival and development of enterprises. The level of cost determines the profits of enterprises. Through the reduction of costs, enterprises can get good profit returns and promote the development and growth of enterprises. With the arrival of the electronic information age, the competition between the household appliances industry is becoming increasingly fierce due to the globalization and internationalization, and the market has gradually become saturated. In order to obtain the market share, the electronic brands are fighting a price war one after another. The brand manufacturer's product cost control has become the management focal point. In the face of such an increasingly competitive external environment, enterprise A, which manufactures flat panel display products, requires survival and development, and must increase the proportion of orders for processing outside the BCC. The cost of the product has become one of the determinants. Therefore, the company should constantly strengthen cost control through scientific methods, reduce the cost of products, at the same time, constantly improve the management level and comprehensive strength of enterprises, forming their own unique competitiveness. In this paper, the cost control methods such as standard cost method, value engineering, concurrent engineering and lean production are introduced, and then the general situation of company A and the current situation of product cost are introduced. According to the factors affecting product cost, the problems in product cost control in A company are analyzed, and the problems in product cost control in product design stage and mass production stage are analyzed in stages. Finally, the paper puts forward the solution to improve the product cost control of company A: the product design stage is the key of product cost control, and the methods of value engineering, concurrent engineering and target cost method are used to control the product cost in the product design stage; Through the methods of value engineering, standard cost, industrial engineering and timely production, the efficiency of production, the utilization ratio of equipment, the cost of manpower and the cost of materials are improved and optimized in mass production stage. After the improvement of product cost control, the product cost of company A has been reduced, and good economic benefits have been obtained. At the same time, it has changed the old idea of product cost control management in company A, that is, product cost control is only the reduction of product cost in production stage, and the scope of product cost control is extended to the design stage. The prevention and control of product cost have been carried out from the design stage. In the mass production stage, the continuous reduction and improvement of the product have been carried out, and the sense of responsibility for cost control has been formed in the cost control management. Cost control runs through every link of production and operation.
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3
本文編號：2228859
[Abstract]:Product cost plays an important role in the survival and development of enterprises. The level of cost determines the profits of enterprises. Through the reduction of costs, enterprises can get good profit returns and promote the development and growth of enterprises. With the arrival of the electronic information age, the competition between the household appliances industry is becoming increasingly fierce due to the globalization and internationalization, and the market has gradually become saturated. In order to obtain the market share, the electronic brands are fighting a price war one after another. The brand manufacturer's product cost control has become the management focal point. In the face of such an increasingly competitive external environment, enterprise A, which manufactures flat panel display products, requires survival and development, and must increase the proportion of orders for processing outside the BCC. The cost of the product has become one of the determinants. Therefore, the company should constantly strengthen cost control through scientific methods, reduce the cost of products, at the same time, constantly improve the management level and comprehensive strength of enterprises, forming their own unique competitiveness. In this paper, the cost control methods such as standard cost method, value engineering, concurrent engineering and lean production are introduced, and then the general situation of company A and the current situation of product cost are introduced. According to the factors affecting product cost, the problems in product cost control in A company are analyzed, and the problems in product cost control in product design stage and mass production stage are analyzed in stages. Finally, the paper puts forward the solution to improve the product cost control of company A: the product design stage is the key of product cost control, and the methods of value engineering, concurrent engineering and target cost method are used to control the product cost in the product design stage; Through the methods of value engineering, standard cost, industrial engineering and timely production, the efficiency of production, the utilization ratio of equipment, the cost of manpower and the cost of materials are improved and optimized in mass production stage. After the improvement of product cost control, the product cost of company A has been reduced, and good economic benefits have been obtained. At the same time, it has changed the old idea of product cost control management in company A, that is, product cost control is only the reduction of product cost in production stage, and the scope of product cost control is extended to the design stage. The prevention and control of product cost have been carried out from the design stage. In the mass production stage, the continuous reduction and improvement of the product have been carried out, and the sense of responsibility for cost control has been formed in the cost control management. Cost control runs through every link of production and operation.
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3
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