【作者】 王曦；

【导师】 陈伟达；

【作者基本信息】 东南大学 ， 工商管理（专业学位）， 2023， 硕士

【摘要】 中国在爆发式增长的这二十年,“中国制造”最显著的特点之一就是低成本,随着中国经济的持续增长,原材料价格增长和人民工资的增长等一系列因素叠加,生产制造的成本也不断提高,在全球化的进程中“中国制造”已无显著的竞争优势,对于生产制造业,成本是存亡的生死线,生产制造环节成本管理的重要性愈加凸显。本文在前人研究的基础上,以CSX公司为例,通过全面了解其成本控制现状、成本控制动因,识别成本控制点,在分析和研究的过程中探索生产制造成本管理的机会点,旨在通过此研究全面剖析生产制造各个环节影响成本的因素,制定对应的成本管理控制方法,从而贡献到CSX公司的成本管控,降低成本,凸显公司的成本优势从而谋求市场的竞争力,为生产制造业同行提供可复制的成本管控经验。本文利用鱼骨图对制造业生产成本的控制点进行全面深入的分析,识别重点影响因子,注重原始数据采集,使用Minitab工具进一步进行数据趋势分析和统计,使用六西格玛的管理工具对问题点进行改进和控制,验证改善成果,进一步优化改善措施,实现闭环管理以确保改善效果的可持续。本文的研究结果主要表现在六个方面:第一,系统搭建CSX公司成本管理控制的框架;第二,以CSX公司为例,全面分析生产制造环节成本控制暴露的问题及机会点;第三,通过生产力提升从而控制成本的方法总结;第四,通过降低非计划停机时间提高机器效率从而支持成本控制的方法总结;第五,通过物料损耗降低和替代物料降低成本的方法总结;第六,通过流程优化减少人员投入从而节约成本的方法总结。基于以上的研究,本文通过对CSX公司生产成本的分析和研究,探索出生产制造环节的成本控制点,通过人、机、料、法、环的分析方法制定出行之有效的成本控制方法,结合实际案例论证,为生产制造企业的成本控制提供可复制的经验和可推广的控制方法论,从而实现降低成本的目的,加强企业在市场的竞争力。更多还原

【Abstract】 During the two decades of China’s explosive growth,one of the most prominent features of "Made in China" is the low cost.With the continuous growth of China’s economy,a series of factors such as the increase in raw material prices and the increase in people’s wages,the cost of production and manufacturing is also constantly increasing.In the process of globalization,"Made in China" has no significant competitive advantage.Cost is so important which decides whether one company can survive.The importance of cost management in production and manufacturing becomes more and more important.On the basis of previous studies,this thesis takes CSX Company as an example,through a comprehensive understanding of its cost control status and motivation,identifies cost control points,and explores opportunities for production cost management in the process of analysis and research.The purpose of this study is to comprehensively analyze the factors affecting the cost of each link of production and manufacturing,and formulate corresponding cost management and control methods,so as to contribute to CSX’s cost control,reduce costs,highlight the company’s cost advantages and seek market competitiveness,and provide the manufacturing industry with replicable experience in cost control.In this thesis,the fishbone chart is used to conduct a comprehensive and in-depth analysis of the control points of manufacturing production costs,The thesis identifies key impact factors,pays attention to the original data collection,uses Minitab tool for further data trend analysis and statistics and uses Six Sigma management tool to improve and control the results.And then verify the improvement results,and further optimize the improvement measures.Use closed loop management to ensure results are sustainable.The research results of this paper are mainly shown in six aspects: First,the systematic construction of CSX company’s cost management and control framework;Second,taking CSX Company as an example,it comprehensively analyzes the problems and opportunities exposed by cost control in manufacturing links.Third,summarize the methods of cost control through productivity improvement;Fourth,summarize methods to improve machine efficiency by reducing unplanned downtime to support cost control;Fifth,summarize the methods of reducing material loss and substituting materials to reduce cost;Sixth,summarize the methods of cost saving by process optimization to reduce operators.Based on the above studies,this paper explores the cost control points of production and manufacturing through the analysis and research of CSX Company’s production costs,and formulates effective cost control methods through the analysis methods of operator,machine,material,method and environment.Combined with practical cases,this paper provides replicable experience and extendable control methodology for the cost control of manufacturing enterprises.So as to achieve the purpose of reducing costs,strengthen the competitiveness of enterprises in the market.更多还原