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S模具公司成本控制研究

Research on the Cost Control of S Mould Company

【作者】 王建华

【导师】 张洪利; 吴则义;

【作者基本信息】 吉林大学 , 工业工程, 2013, 硕士

【摘要】 S模具公司主要生产汽车覆盖件模具,作为汽车企业的模具供应商,汽车行业的发展状况对企业的经营影响非常大。众所周知当前汽车行业的竞争非常激烈,汽车企业对模具企业在进度、质量、服务和价格等方面提出了越来越高的要求,模具企业要想生存,必须紧跟时代的步伐,对企业的经营管理进行升级换代刻不容缓。企业经营的重要目的就是利润,没有利润企业就没有发展,就会走向衰落,本文以S模具企业作为研究对象,结合模具行业的特点,通过分析模具行业公开数据及S模具企业具体数据,提出了S模具企业成本控制方面存在的具体问题。本文以S模具公司成本控制为基础,根据冲压模具的特点分析了冲压模具成本的主要构成,提出了两种模具成本控制思路,一种是对模具成本占比高的环节重点控制,另一种是对工作结果对模具成本影响较大的环节进行特别控制。根据S模具企业处于完全市场竞争环境的情况,成本控制一方面是内部挖潜,另一方面采取先进的企业经营战略。结合S模具公司的实际情况分析了成本控制的特点与分类,提出了针对模具不均衡生产特性的经济评价方法。根据S模具企业的特点及所处的外部环境,在企业经营战略方面提出了一整套成本控制方法,比如通过采取规模经营、范围经济及优秀客户选择等企业经营战略,避免模具企业生产任务的不均衡特性,充分利用模具企业的数控及冲压设备实施范围经营,可以有效降低模具企业的经营成本。设计问题的处理会严重影响生产进度,针对S模具企业的特点,提出了持续提高模具研发水平,注重工作细节、减少模具设计异常问题的一系列方案,确保模具生产按照计划有条不紊的运行,将模具成本控制在较低水平。模具生产与企业的整体水平紧密相连,根据S模具公司情况,通过采取标准化生产模式,规范生产过程,在保证质量的前期下,尽量压缩模具生产周期。较短的模具生产周期,代表着较少的资源占用和较少的人力资源投入,更快的资金流转速度,更低的成本费用。采用以专业检验人员为核心的全员质量控制方法,实施标准模具检验流程和控制手段,严格控制零件质量;按照模具生产标准确保各个环节的工作过程质量,建立质量问题反馈追踪机制,使员工真正将质量放在第一位,没有过硬的模具质量就没有优秀的模具企业。模具质量的不断提高,反过来可以有效缩短模具售后服务时间,减少售后人员的投入,缩短了模具交付周期,加快了回款速度,可以大幅度的降低售后服务成本,达到控制模具成本的目的。本文根据S模具企业特点,结合模具行业现状,从企业经营战略、模具研发、生产过程管理、质量及售后服务等方面,为企业成本控制问题提出了一整套解决方案,通过不断提高模具设计及工艺水平、模具生产管理水平、模具质量,最终达到控制模具成本的目的,提升企业竞争力。

【Abstract】 The S mould company mainly produces automotive covering mould, providesmould product for the automobile company, automotive industry produces very biginfluence on the mould company. As is known to all competition is very fierce in theautomobile industry that demands the mould enterprise making progress in terms ofprogress, quality, service and price. For surviving, the mold company must keep upwith the pace of The Times, so it is urgent to improve the enterprise management.Making profits is one of the important purposes of business management, Otherwisethe company will decline without profit. This article takes the S mould company asthe research object, we combine the characteristics of mould industry, throughanalysis public data and S mould company data, we put forward the problems of costcontrol on the S mould company.In this paper, according to the characteristics of the stamping die, we analyzethe main components of stamping die cost, providing two kinds of cost control ideas,the first idea is that controls the process that is higher on cost, the other idea is thatcontrols the result of the work that will be higher on cost. According to S mouldcompany in a fully market competition environment, cost control is the internaltapping on one hand, on the other hand to take the advanced enterprise managementstrategy. In combination with the practical situation of the S mould company, theclassification and analyses the characteristics of cost control is proposed for theeconomic evaluation method of the unbalanced mold production.According to the characteristic of the S mould company, we have put forward aset of cost control methods on the enterprise management strategy, such as by takingscale operation, scope economy and excellent customer. Production task is uneven, by using CNC machines and stamping equipment we can make the other products,and reduce the mould enterprise operating costs.Design problems will seriously affect the processing of production progress,according to the characteristics of S mould company, we put forward to improvethe level of mold research, pay attention to the work details, so as to reduce theabnormal problems in the design of the mould, to ensure the operation of the mouldproduction according to the plan in an orderly way, the mould cost control at a lowerlevel.Mould production quality is related to the overall level of enterprise, we adoptstandardization production mode, production process specification. Under thepremise of ensuring quality, through compressing mould production cycle, the lessresource usage and less investment in manpower resource, funds flow faster, andlower cost.Staff including inspects take part in quality control, implement standard mouldinspection process and control means, strictly control the parts quality. According tothe mould production standards to ensure quality, establish quality problem feedbackmechanism, it will make the staff placing quality in the first place. Without highquality, there is no excellent mould enterprise. Mold quality enhances unceasingly,that will effectively shorten the time of after-sales service and reduce the after-salespersonnel, shorten the mould delivery cycle, to speed up the collection, can greatlyreduce the service cost, achieve the goal of control cost.In this paper, based on the characteristics of S mold company, together with thepresent situation of mould industry, from the enterprise management strategy, moulddesign, production process management, quality and after-sales service, etc., we putforward a set of solutions for the enterprise about cost control problems, throughcontinuously improve the level of design and processing, the level of productionmanagement, the level of quality. Enterprise will achieve the goal of cost control that will improve enterprise competitiveness.

  • 【网络出版投稿人】 吉林大学
  • 【网络出版年期】2014年 04期
  • 【分类号】F275.3;F426.471
  • 【被引频次】2
  • 【下载频次】821
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