【作者】 朱新生；

【导师】 张晓明；

【作者基本信息】 西北大学 ， 工商管理， 2007， 硕士

【摘要】 随着国内企业间的竞争日趋激烈，产品的同质化倾向越来越明显，产品供大于求的矛盾日显突出，企业很难再利用自己的专有技术赚取超额利润，加上国际、国内原材料价格的大幅上涨，更缩小了企业的利润空间。企业要想在市场中赢得竞争优势，就必须依靠加强内部管理来降低产品的生产成本。本文研究的是一家外向型五金制造企业A公司的铝制不粘炊具的成本控制问题。论文通过对该企业铝制不粘炊具产品的优、劣势分析，及与同行业相同产品的成本对比，研究了该公司在铝制不粘炊具产品成本控制中存在的问题。论文分别运用标准成本法理论阐述了A公司怎样制定标准成本以加强成本的事前制定、事中控制和事后分析；运用供应链管理理论阐述企业如何建立供应链环境下的采购体系；运用六西格玛质量管理方法阐述了如何制定质量标准、分析废品源并降低废品率；运用5S现场管理理论阐述了公司怎样加强现场管理以降低浪费和提高生产率；并就企业必须依靠不断创新来获得竞争优势进行了论述。最后得出，A公司要想在激烈的市场竞争环境中取得竞争优势，就必须不断加强现场管理，提高生产效率、降低废次品比例，保证及时有效的供应体系，并辅之以合理的成本考核体系和绩效考核体系，才可以有效提高员工积极性、降低生产成本。同时指出，要想获得超过行业平均利润的超额利润，需要不断寻求技术上的创新以提高产品附加值。通过对A公司铝制不粘制品成本控制的研究，提出了一些改善产品成本控制的方案，对A公司持续改进成本管理有现实意义。同时，对同行业企业的成本控制也有一定的参考价值。更多还原

【Abstract】 Go along with the competitive competition, the trend of homogeneity becomes more and more distinct. Also it’s definite to see supply is much more than demand which makes the enterprise hard to gain extra profit by their own technology. What’s more, large-ranged rising of raw material reduces the profit without doubt. So the Enterprise must potentiate their management to reduce the cost during producing, in order to win the market and make itself more competitive.We research the alnminium cookware cost control of company A which is a Manufacturer for Metal. By introducing the product’s advantage and disadvantage in inside and outside condition ,analyzing cost composition and comparing the cost in same industry, it is founded out that the problems existing in product cost control. Then analyse the details s as follow : Firstly , applying Criterion Cost Theory to expatiate upon Company A how to make Criterion Cost to institute the cost beforehead, control during the producing, and analyse afterwards; Secondly , applying Theory of Supply Chain Management to expatiate on Company A how to establish supply system; Thirdly, applying 6 Sigma Management to expatiate on Company A how to use 6 Sigma Management to find out the waste cause and the way to reduce waste. Fourthly ,applying 5S Management to expatiate on Company A how to use extempore management to reduce waste and improve throughput; At last, discussing the Company A how to be more competitive by innovation . All in a word , the Company A will must be much competitive in same industry by intensifying extempore management, improving throughput, reducing waste rate , ensuring effective supply system , and supplement reasonable Cost Evaluation System& Performance Evaluation System which can effectively manoeuvre positivity and reduce producing cost. At the same time , in order to gain the extra profit than the average profit in same industry, the company must seek technical innovation continually.By researching on cost control of Company A , find some way to control the cost which endue the company with practical significance on continually improvement the cost management. It is also for the reference for all company in same industry.更多还原