本文選題：機電產(chǎn)品 + 成本控制　； 參考：《重慶理工大學》2013年碩士論文

【摘要】：價格是影響產(chǎn)品競爭力的重要因素之一，直接影響企業(yè)的經(jīng)營效益和長遠發(fā)展。影響產(chǎn)品價格的因素很多，其中成本是影響產(chǎn)品價格的關(guān)鍵因素，故產(chǎn)品的成本控制是企業(yè)永恒的話題。機電產(chǎn)品的制造成本占機電產(chǎn)品總成本的絕大部分，因而對機電產(chǎn)品制造成本的研究與控制具有重要的理論和實際意義。本文對機電產(chǎn)品制造過程進行分析，研究其制造成本的構(gòu)成，并分析和提出制造成本控制的方法和技術(shù)。 首先，論文對機電產(chǎn)品直接材料成本進行研究，從直接材料的價格和消耗量兩個決定直接材料成本的關(guān)鍵因素入手，對直接材料的價格和消耗量進行相應研究。從企業(yè)聯(lián)合角度對機電產(chǎn)品直接材料價格降低進行了詳細的研究，分析了該方法對直接材料成本控制的優(yōu)缺點；詳細分析了直接材料消耗量的組成，提出了材料消耗量的相關(guān)控制措施，并從定量角度建立了直接材料供應商的分配模型，并用案例進行應用分析。 其次，對直接人工成本的構(gòu)成和影響因素進行分析，從直接人工成本總量角度對直接人工成本進行分析控制。分別建立了直接人工成本預測和預警模型，并通過案例來加以應用，說明該方法的可行性。針對直接人工成本中教育成本和人工使用成本的重要性，對其進行詳細的研究，從量化角度對直接人工教育成本和使用成本進行了闡述，并提出了工時定額管理流程。最后提出了直接人工成本管理和控制措施。 最后，分析了在生產(chǎn)自動化水平逐漸提高的生產(chǎn)環(huán)境下產(chǎn)品制造費用的構(gòu)成，提出了提高設備綜合利用率和消除浪費是降低制造費用的有效手段。并對影響設備生產(chǎn)效率的因素進行了詳細分析，從提高設備綜合利用率角度對制造費用加以分析和控制；分析了影響生產(chǎn)車間制造費用的各大浪費，闡明其對降低制造費用的重要性，逐一提出了相應的控制措施，并用案例加以應用分析。針對生產(chǎn)車間能源浪費等情況，從量化角度建立了能源成本分析模型，對能源成本進行分析，并用案例進行應用分析，，為節(jié)約能源成本提供了參考。
[Abstract]:Price is one of the important factors affecting the competitiveness of products, which directly affects the operation efficiency and long-term development of enterprises. There are many factors influencing product price, among which cost is the key factor, so product cost control is the eternal topic of enterprise. The manufacturing cost of electromechanical products accounts for most of the total cost of electromechanical products, so it is of great theoretical and practical significance to study and control the manufacturing costs of electromechanical products. In this paper, the manufacturing process of electromechanical products is analyzed, the composition of manufacturing cost is studied, and the methods and techniques of manufacturing cost control are analyzed and put forward. Firstly, the paper studies the cost of direct materials of electromechanical products, starting with the price and consumption of direct materials, starting with the two key factors that determine the cost of direct materials, the price and consumption of direct materials are studied accordingly. This paper makes a detailed study on the reduction of direct material price in electromechanical products from the angle of joint enterprise, analyzes the advantages and disadvantages of this method for direct material cost control, and analyzes the composition of direct material consumption in detail. The related control measures of material consumption are put forward, and the distribution model of direct material supplier is established from the quantitative point of view, and the application analysis is carried out with a case study. Secondly, the composition and influence factors of direct labor cost are analyzed, and the direct labor cost is analyzed and controlled from the angle of total direct labor cost. The direct labor cost prediction and early warning models are established, and the feasibility of the method is illustrated by a case study. In view of the importance of education cost and labor use cost in direct labor cost, this paper makes a detailed study on it, expounds the direct labor education cost and use cost from the angle of quantification, and puts forward the man-hour quota management flow. Finally, direct labor cost management and control measures are put forward. Finally, the composition of product manufacturing cost is analyzed in the production environment in which the level of production automation is gradually improved, and it is pointed out that increasing the comprehensive utilization ratio of equipment and eliminating waste is an effective means to reduce manufacturing cost. The factors that affect the production efficiency of the equipment are analyzed in detail, and the cost of manufacturing is analyzed and controlled from the angle of improving the comprehensive utilization ratio of the equipment, and the waste which affects the manufacturing cost of the workshop is analyzed. The importance of this method in reducing manufacturing cost is expounded, and the corresponding control measures are put forward one by one, and the case is applied to analyze it. According to the situation of energy waste in production workshop, the energy cost analysis model is established from the point of view of quantification, and the energy cost is analyzed, and the application analysis is carried out with a case, which provides a reference for saving energy cost.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.6

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