兰州大学机构库 >管理学院
台电公司成本控制优化研究
Alternative TitleCost Control and Improvement Analysis of Taidian Company
吴玉秀
Thesis Advisor万红波
2016-11-10
Degree Grantor兰州大学
Place of Conferral兰州
Degree Name硕士
Keyword成本控制 优化 降价方案 台电公司
Abstract

由于原材料价格不断攀升,人力成本不断上涨,作为OEM代工厂之一的台电公司毛利大幅下降。不仅如此,以台电公司为代表的OEM制造业之间竞争日益加剧,产品成本控制成为各OEM代工企业适应激烈市场环境、保持竞争优势的重要策略。成本控制主要通过避免不必要的成本支出、减少必要的成本支出和获得更多额外收益三种路径实现。OEM代工企业台电公司是本文的主要研究对象,其结合OEM制造业近年来所面临的生存环境,讨论台电公司成本有效控制的成效与不足,并找出问题的原因所在。本文以成本管理理论为指导,结合国内外企业成本控制经验、台电公司现状和作者成本管理方面的工作经验,着重从物流优化、改善付款条件和季度降价、规避汇率风险、包装材料循环利用等角度对台电公司的成本控制工作提出改善建议。最后,对上述改进方案进行后评估并设立保障措施确保方案顺利实施。本文作为成本管理实例为各OEM代工企业成本管理提供参考意见,也可为其他行业之类型企业提供产品成本节约之方法与思路。

Other Abstract

Since material cost and labor cost gradually increased, TD Company, one of OEM factories, has sharply dropped on gross profit and the similar companies like TD Company are surviving in more competitive OEM industry. Cost management and control is a most important strategy for all of OEM factory stand in the market and keep competitive.Cost controls mainly reflect on three aspects which include that to avoid undesirable cost, cut the expense necessary, and get back more from happened expense. These studies is focusing on research of TD Company and eventually find improvement method and solution in order to reach the target of product cost down. For this purpose, this study analyzed recently OEM enterprises hard situation with the instruction of project cost management, domestic and international company cost management, and author’s years of experience in cost management. While reach short term target, this study raised a solution for decreasing the product cost by long term. For example, replace labors by auto production lines, lower the process cost by improving vendor’s manufacturing flow, decrease raw material cost through join in design and replacement materials propose, and packing material recycle or full utilization of waste products and so on. Finally, this study re-evaluated the improvement results and make sure the solution gets executed in future.This paper can be a reference as an example of cost management in OEM industry, also as cost down solution to other similar types of factories.

URL查看原文
Language中文
Document Type学位论文
Identifierhttp://ir.lzu.edu.cn/handle/262010/206567
Collection管理学院
Recommended Citation
GB/T 7714
吴玉秀. 台电公司成本控制优化研究[D]. 兰州. 兰州大学,2016.
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