需要金幣:1000 個金幣 | 資料包括:完整論文 | ||
轉(zhuǎn)換比率:金額 X 10=金幣數(shù)量, 例100元=1000金幣 | 論文字?jǐn)?shù):17032 | ||
折扣與優(yōu)惠:團(tuán)購最低可5折優(yōu)惠 - 了解詳情 | 論文格式:Word格式(*.doc) |
摘要:對于制造企業(yè)來說,生產(chǎn)成本的降低是企業(yè)實(shí)現(xiàn)可持續(xù)發(fā)展的有效途徑,也有利于增強(qiáng)其市場競爭力和抵御風(fēng)險的能力。原材料價格的上漲,人工成本的增加,技術(shù)創(chuàng)新的風(fēng)險,都對中小型制造企業(yè)成本控制提出越來越高的要求,而尋求成本降低途徑,有效降低成本從而減少不必要的浪費(fèi),對企業(yè)的可持續(xù)發(fā)展具有重要的意義。 論文在借鑒相關(guān)理論的基礎(chǔ)上,運(yùn)用案例研究法和比較分析法,以徐州鴻潤達(dá)電動車有限公司為研究對象,通過對該公司的成本現(xiàn)狀的分析,發(fā)現(xiàn)其存在成本控制理念陳舊,原材料質(zhì)量把控不嚴(yán),設(shè)備老化工藝落后,產(chǎn)品設(shè)計不合理,材料耗用高的問題。接著結(jié)合一般制造企業(yè)的經(jīng)營特點(diǎn),為公司成本降低提出相關(guān)舉措。優(yōu)化舉措主要有更新成本控制理念、加強(qiáng)采購控制、更新設(shè)備與改進(jìn)工藝、改進(jìn)產(chǎn)品設(shè)計和降低材料消耗。 關(guān)鍵詞 生產(chǎn)成本;降低途徑;設(shè)備老化;設(shè)計
Abstract:The decrease of the cost of production is an effective way for a manufacturing enterprise to achieve sustainable development,and also strengthens its compatibility and the capability to resist the risks. The increase of the price of raw materials, the rise of labor costs, and the hazard of technology innovation all claim more for the cost control of manufacturing SMES. All these force the company to search for manners of lower cost. It matters a great deal for a company’s sustainable development that lowering cost effectively does to avoid unnecessary waste. With the reference of relative theories, this paper first analyzes the status of cost of Xuzhou Hongrunda electro-tricycle Co. Ltd by the means of case study and comparative analysis, then tries to reveal its out-dated concept of existing cost control, low checking level of raw materials, aging product equipment, backward technology, unreasonable design and high consumption of materials. Next, it propose some relative measures to reduce the cost considering the operating features of common manufacturing enterprises. The optimization channels mainly include five aspects, suck as keeping pace with the cost control concept, strengthening procurement control, improving equipment and process, bettering the product design and reducing the material consumption. Keywords Production Costs Ways To Reduce Aging Equipment Design
成本控制在企業(yè)運(yùn)營中的重要性無須討論,可以毫不夸張地說,現(xiàn)代企業(yè)管理管的就是成本。成本控制是實(shí)現(xiàn)成本決策的重要保證。一個良好的決策,如果措施失當(dāng),實(shí)施不力,決策也就落空。因此,正確的成本決策需要有科學(xué)的成本控制系統(tǒng)。成本控制是指在企業(yè)的生產(chǎn)經(jīng)營過程中,按照既定的成本目標(biāo),對影響成本的各種因素實(shí)施控制,對構(gòu)成成本的一切耗費(fèi)進(jìn)行嚴(yán)格的計算、調(diào)節(jié)和監(jiān)督,及時發(fā)現(xiàn)偏差,采取糾正措施,使各項具體耗費(fèi)和總成本被控制在預(yù)定的目標(biāo)范圍之內(nèi),最終達(dá)到降低成本的目的。降低成本是成本管理的一個重要環(huán)節(jié),是落實(shí)成本計劃任務(wù)、保證成本計劃實(shí)現(xiàn)的有力保證。降低成本的具體工作貫穿于企業(yè)生產(chǎn)經(jīng)營的全過程,其具體控制對象的涉及面很廣?;谝陨媳尘埃疚膹某杀窘档屯緩嚼碚撝R出發(fā),結(jié)合徐州鴻潤達(dá)電動車有限公司具體情況,從成本管理理念、材料質(zhì)量、設(shè)備、工藝水平等方面入手,找出該公司在成本降低途徑中存在的主要問題,以點(diǎn)帶面,尋找適合中小型企業(yè)的成本降低途徑,以增加企業(yè)核心競爭力,提高企業(yè)經(jīng)濟(jì)效益。
|