【作者】 吕海涛；

【导师】 杜漪；

【作者基本信息】 兰州大学 ， 工商管理， 2009， 硕士

【摘要】 R事业部是K公司在苏州工业园区的一个重要的生产型部门,产品主要在传统的声电转换领域,并占有绝对的市场主导地位。八十年代,客户基本上对最终产品规格一般没有什么特殊的建议或要求,公司可以建立大量库存,而不必担心积压;所以,企业在生产过程中基本上采用的是库存式生产MTS(Make To Stock)。近二、三十年来,随着市场变化,客户要求多样化,小批量高质量的商品,交货要求快速;在这种崭新制造环境下,企业的产品结构加速升级换代,产品的生命周期不断缩小,以及市场需求的日趋多样化;以往的库存式生产已经远远滞后于企业的发展,订单式生产MTO(Make To Order)走向了前台。在这种生产方式下,生产行为被“拉动”而不是被“推动”,它的核心是追求一种零库存生产系统,所以这些产品很可能只生产一次。在这种生产类型中,产品的生产批量很小,但是设计工作和最终产品往往非常复杂,产品生命周期大大缩短。原有库存式生产向订单式生产转变,对生产成本控制提出新的挑战。二○○○年后,随着企业逐步进入消费电子领域,客户的要求层出不穷,对原来生产模式提出更严峻的挑战;为满足不同客户的不同需求,企业逐步采用订单式生产的生产方式。但同时也带来成本难以计算和控制等一系列问题;如何还原真实的成本状况和进行合理的成本控制,是本文的重要课题。本文阐述了库存式和订单式生产管理的成本理论,比较了固定成本法和作业成本法,并综合K公司R部门的实际状况,研究订单状况下对生产成本的影响以及其计算方法,为公司决策层提供较准确成本信息,为决策提供依据。同时在订单状况下,对成本控制进行研究,为K公司R部门成本控制提供方向;最终为K公司从传统企业向现代企业转型提供帮助。更多还原

【Abstract】 R department is main manufacturing center of K company in the Suzhou Industrial Park, an important production sector, mainly in the traditional areas of acoustoelectric conversion and possession of absolute dominance of the market. Eighties, customer doesn’t have special suggestions and requests to product specifications, the company can create a large number of stocks, and not have to worry about the backlog; Therefore, enterprises in the production process is basically stock production (MTS-make to stock). In past two or three decades, as the market changes, customer requirement diversification, low-volume, high-quality, fast delivery; in this new manufacturing environment, the enterprises to accelerate the upgrading of new product, product life cycles narrowing, as well as the growing diversity of market demand; previous stock production far lags behind the development of enterprises, production to orders (MTO-make to order) to the front. In this production, the production of behavior by "pulling" rather than "push", which is the core of the pursuit of a zero inventory production systems, so these products are likely to produce only once. In this type of production, the production volume is very small, but the design work and final products are often extremely complex, the original stock production is changing, it is new challenges to control production cost.After 2000, with the enterprises to enter the field of consumer electronics, emerging customer requirements, the original production model meets more severe challenge; to meet the different needs of different customers, stock production for a gradual move towards production to orders. But at the same time bring the cost difficult to calculate and control a range of issues; how to restore the true cost of the status and control at reasonable cost is an important issue in this article.In this paper, elaborate the theory of stock production and production to orders, comparing the fixed and operating cost method, and integrated the actual situation of R departments to study the order conditions of the impact on production costs as well as its method of calculation; to provide more accurate cost information, to provide a basis for decision-making.更多还原