【作者】 魏士银；

【导师】 张仁侠；

【作者基本信息】 首都经济贸易大学 ， 工商管理， 2008， 硕士

【摘要】 提高制造业的综合效益,降低制造业的成本,始终为制造业所备受关注的头等问题。在我们正如火如荼进行的社会主义现代化建设中,在我们的小康社会和和谐社会的社会主义市场经济的追求探索中,更加呈现制造业的成本控制的重要性。本文从时代所赋予的使命出发,分析了当前制造业的现状,通过详细地资料统计分析,指出了我国制造业在成本控制中的一些弊端,并分析存在弊端的原因,从而进一步论述该文进行的对制造业成本控制实施探索的意义。接着文章从笔者所亲身实践工作的北京PHILIPS公司的经验案例出发,探索实施制造业成本控制的理念和方法,简单介绍PHILIPS公司的经营发展状况和成功经验,引入成本控制的制度化建设和各种现代先进的成本控制的系统管理理念和先进管理控制方法。本文基于PHILIPS公司的成本控制方法实施和经验的探索,在正文中详细阐述从做好6S的现场基础控制出发,到IE的控制办法、看板管理、七种浪费的产生和控制;展开TPM的管理方法和实施的论述,以及在全面质量管理、快速变换产品程序的管理控制方法;从团队的合作精神到成本的1∶10∶100定律理解和实施的阐述;继续探索规模经济和品牌建设在制造业成本控制的实施应用等先进的控制理论和方法。对多种先进控制方法的论述中深入浅出,结合公司实际的实施成果和执行办法,使读者很容易接受其实施可行性。另外,从PHILIPS公司独创的内部BEST管理控制体系出发,引入了PHILIPS公司的卓越经营理念,其中包含的过程调查工具的方法使用,整集团进行的成本控制改进的BIC竞赛,和它独特的一页战略思想等先进控制方法和工具。同时论述了上面各种控制管理方法之间的互相支持推进的作用,让人明白各种方法经验的引进并不是简单的累积,而是个有机整体。论文还从全面发展的高度,跳出方法的局限,从成本控制的制度化建设,成本控制的目标管理深入论述和阐述,可以说PHILIPS公司的各种成本控制办法无不是以制度为基础,以目标管理和PDCA闭合循环的形式贯穿始终。论文在成本控制方法的实施中,论述要从企业实际出发,选择适合本企业实施的成本控制方法,警示以实事求是、理论联系实际的辩证思想来分析使用对应的控制方法。要求在引入上面制造业的先进管理方法和理念的同时,要增强企业整体的成本控制观念,发挥信息管理计算机技术的应用、改进财务管理制度和保障措施、制造流程的整合、加强市场信息反馈等以形成对实施各种成本控制方法和工具的有力支持。最终,文章回到开篇的使命,回应了开始该文分析探索论述的目的,对我国的制造业成本控制充满心往,对我国制造业的前景充满信心,对社会主义现代化的建设小康和和谐社会充满着憧憬!更多还原

【Abstract】 To improve the total benefit and reduce the Cost of the manufacture always are the topic of the manufacture. Today the Construction of the social democracy is coming on, we are pursuing the Easy and Harmonious society now, It show the more important to control the cost of the manufacture. Because the manufacture is an important parts of our economical construction.The thesis start with the task of the history, analyzed the situation of the manufacture, through the detail statistic analyzed result, point out some issues and their cause of the method of cost control in our manufacture, then continue discuss the signification of the implementation and search after the cost control method in the manufacture.Following, starts with the working experience of the Beijing Philips company, instructs the simple situation and the successful experiments of Philips, begin introduces the construction of the cost control regulations, then go deep into the implementation and search after the cost control method in the manufacture which are based on the experiment in the PHILIPS. From the 6S shop floor management method to Industry Engineer method, Kan Ban management and 7 Wastes control; Illuminate the TPM management method and the TQC, and so on. Following, from the Team work spirits to the regulation of 1:10:100, Of course, it has the discussion on the Scale economy and Brand construction that have relation with the cost control of the manufacture. On the other hand, there are some special management systems from Philips, for example the BEST corporation culture, the BIC organization, One page strategy. At the same time, the paper discussed the relation between the different the method, the different cost control method are support each other. They are not the sample slogan!From the strategy position of the total corporation, the thesis illustrates detail about the regulation construction and the Management by Objective on the cost control of the manufacture. We can conclude that the MBO and PDCA control method could be found in all the process of the management system in the Philips Company.By the end of it, the paper point out the important of the practice, to alarm from the experiment and practice to implement the control method. Before we implement the advanced cost control methods, we will built up the total control concept in the corporation, using the Management information system and the computer tool, improve the financial management regulation and guarantee system, and the information feedback, to support implementation all kinds of the cost control method of the manufacture.Finally, recalled the task of the history at the beginning of the thesis, clarify the target of this paper once again, full of the confidence on manufacture cost control of our country, full of the longing on our Easy and harmonious society construction.更多还原