【作者】 陈静；

【导师】 丁铭华；

【作者基本信息】 苏州大学 ， 工商管理（专业学位）， 2020， 硕士

【摘要】 随着全球经济不景气,电子行业整体面临萎缩和不振,节约成本,提高效率成为企业重要的工作内容。在设备管理中对成本控制的分析和优化逐步提上日程,通过对设备管理中成本数据的研究,找到成本管控中存在的主要问题,利用科学的方法和成熟的理论知识进行分析,找到解决问题的方式,实现设备合理化管理与共享,降低设备管理和运行的成本。本论文以J公司设备管理中成本控制作为研究对象,对目前存在的问题进行分析,找出成本控制中制约其改善的因素,综合精益生产、ABC分类法、库存管理、财务预算管控等理论知识,对J公司设备中成本管控提出以下改善建议:(1)改善设备购置的流程,增加购置的管控指标,设备综合效率,投资回报率,授信额度管控等;(2)加强对设备备品的管控,使用min-max进行完全库存管理,预算编制更加合理;(3)通过对设备BOM件刀具的管控,预算的合理编制,刀具流程管理,刀具回收和二次加工运用。本论文通过对以上问题的分析和研究,找出科学、高效的实施实施方法论,从而使设备管理成本控制更加合理。更多还原

【Abstract】 With the global economic recession,the electronic industry as a whole is facing the contraction and sluggish,to save costs,improve efficiency has become an important part of the work of enterprises.Analysis of cost control in the equipment management and optimization on the agenda,step by step based on the research of the equipment management of cost data,find the main problems existing in the cost control,the method of using science and mature theoretical knowledge is analyzed,finding the way to solve the problem,implement equipment rationalization of management and sharing,reduce the cost of equipment management and operation.Cost control in this paper by J company equipment management as the research object,analyzes the existing problems,find out the cost control the factors which restrict its improvement in lean production,ABC classification,inventory management,financial budget control theory knowledge,such as cost control in the J company equipment put forward the following Suggestions:(1)improve the equipment purchase process,increase purchase control index,the comprehensive efficiency of equipment,return on investment,credit control,etc.;(2)strengthen the control of equipment spare parts,use min-max for complete inventory management,and make the budget more reasonable;(3)through the control of equipment BOM parts tool,reasonable budgeting,tool process management,tool recovery and secondary processing application.This paper aims to explore effective methods to optimize and improve the cost control in J company’s equipment management,so as to make the cost control in J company’s equipment management more reasonable.更多还原