【作者】 张洪武；

【导师】 郭崇慧；

【作者基本信息】 大连理工大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 MS公司是一家专业生产精密微型轴的企业,产品包含电机马达轴、家电用轴、OA用轴、汽车用轴和工业零部件等,产品使用的原材料以钢材为主。MS公司原本的管理比较粗放,特别是原材料成本控制管理方面。随着公司产品结构的不断调整,粗放的管理已经不能适应新的要求,公司的原材料成本控制出现新的瓶颈、开始举步维艰。此时,公司急需重新规划原材料成本的管理模式和策略,来应对竞争激烈的市场环境。本文是以大连MS公司的原材料成本控制模式为背景,重点阐述在上述特定的条件下,如何有效地制定和实施成本控制策略,从而不断优化原材料成本管理,使公司能够从容应对市场,增加竞争力。本文主要分五个部分,第一,绪论：介绍本文的研究背景,简述本文的研究内容思路和方法,交代本文的研究目的和意义；第二,理论和文献综述：通过阅读整理相关文献学习到的理论知识、重点说明本文的理论基础；第三,问题和控制方法解析：说明MS公司相关原材料成本控制问题的产生原因和对公司的影响,分析MS公司原材料成本控制的管理路径,然后结合相关理论分析公司原材料成本控制的类别属性和控制方法等,最后提出相关解决办法,提出问题的系统化解决方案；第四,归纳提出原材料成本控制策略；第五,策略实施保障：详细列举说明使策略顺利实施的相关条件。本文的意义：一是希望通过本文的研究,能够完善并提升公司原材料成本管理水平、能够有效控制和降低原材料成本,提升公司在市场中的竞争力；二是希望通过本文的研究,能够为其他相关企业的原材料成本控制管理提供借鉴。更多还原

【Abstract】 MS is a company specializing in the production of micro-shaft, products contains electrical motor shaft, appliances shaft, OA shaft, auto shaft and industrial parts, etc. Raw material products used in the steel. MS company’s original management is extensive, especially the cost of raw materials control management. With the continuous adjustment of the structure of the company’s products, extensive management has been unable to adapt to the new requirements, the company’s raw material cost controlling began to struggle. At this point, the company needs to re plan the cost of raw materials management mode and strategy, to deal with the fierce market environment.This paper is to Dalian MS company raw material cost control mode as the background, focuses on the specific conditions, how to effectively formulate and implement cost control strategy, so as to continuously optimize the raw material cost management, so that the company is able to calmly deal with the market, increase the competitiveness.This paper is divided into five parts. First, the introduction:the research background of this paper, the research contents and methods of this paper are briefly introduced, explain the purpose and significance of the research. Second, theory and literature review:the theoretical basis of this paper is to focus on the theoretical knowledge of the relevant literature. Third, analysis of problem and control method:analyze the cause of the problem and the impact on the company, analyze the management path of the cost controlling of raw materials, and then analyze the controlling of the class attribute and controlling method, at last, put forward the relevant solutions, and sum up the systematic solution. Fourth, to sum up the cost controlling strategy of raw materials. Fifth, the implementation of the strategy:a detailed list of the relevant conditions for the smooth implementation of the strategy.The significance of this paper is that we can improve and enhance the level of cost management of raw materials, and can effectively control and reduce the cost of raw materials, improve the competitiveness of the company in the market, and the two is to provide a reference for other related enterprises.更多还原