【作者】 张力；

【导师】 张欣莉； 王阳贵；

【作者基本信息】 四川大学 ， 工业工程， 2004， 硕士

【摘要】 面对汽车行业入关后的四年保护期的即将结束，我国的汽车市场即将全面开放，客车制造业由此将面临国外汽车企业的极大挑战。客车产品的竞争主要集中在产品的质量、价格、品种和售后服务这几个方面，而质量和价格则是竞争的核心。与轿车行业的高度机械化不同，客车行业在全球都是一个相对劳动密集型的行业，因此在生产过程中如何降低成本，提高产品质量是所有国内客车制造企业都将面临的问题。传统的生产成本控制主要是对在生产现场所发生的成本进行控制，而现代意义的成本控制则是全方位的成本控制。本文通过对A客车厂成本指标进行分析研究，认为要有效的降低生产过程中的成本，就必须从产品的设计，生产和采购这几个环节入手：在产品开发设计中运用价值工程，并行工程等先进的管理方法来降低以后的生产成本：而在产品生产过程则需制定科学的定额方法来降低原材料消耗和人工成本，同时还应采用像JIT这些先进的管理方法来确保生产的准时性，以此减少生产中的换产时间，保持生产的连续性，提高生产效率；做为采购这个环节来讲也同样重要，客车生产企业外购件占总成本比重较大，因此选择好的供应商和采购时间，以及采购数量，来确保一个合理的库存量十分必要，本文正从以上几方面来进行探索。更多还原

【Abstract】 With the advent of the ending of the four-year protection period since automobile industry entering WTO and the comprehensive opening of our automobile market, the domestic automobile manufacturing will face fierce challenges from overseas automobile enterprises. The competition of the passenger car manufacturing mainly focuses on its quality, price, variety and after-service, and that the quality and the price are the core. Different from the highly mechanization of the saloon car manufacturing, passenger car manufacturing industry is a relatively labor-intensive industry, so how to cut the cost and improve the quality is the issue confronting all the domestic passenger car manufacturing enterprises. The traditional way to control the cost is to control the cost on the producing spot, but cost-controlling in the modern meaning is to control cost in the omni-directional aspects. To achieve this goal, purchasing and producing are the starting links. In the process of designing, advanced managing methods such as value project parallel carrying through project and should be taken to cut the cost in the future, and in the process of producing, scientific ration method should be made to reduce the raw material consuming and manpower cost, and simultaneously the advanced managing methods such as JIT should be adopted to insure the punctuality of the producing, which helps to cut down the producing transferring time, to keep the its continuity and to boost its efficiency. The link of purchasing is also very important. The outsourcing occupies a relatively big proportion of the overall cost, so to choose proper suppliers, purchasing time and quantity of the materials is very important to insure a reasonable storage. The paper is groping from above points.更多还原