Z公司生产过程中成本控制研究.pdf

中文摘要随着我国改革开放的不断深入以及全球经济一体化的发展,企业面临的经营环境变得纷繁复杂,市场竞争也越来越激烈。成本控制成为企业生存与发展以及提高产品市场竞争力的重要手段。本文以z公司为实例,根据其生产特点,分析其成本结构特点、运用精益生产理论、约束理论等对企业生产成本降低进行了研究。重点分析了Z公司生产成本结构,特性和相关经济技术指标,针对生产流程、原材料成本、劳动力成本、固定投资等生产要素的成本特性,分析企业生产成本中出现不足的因素,提出了相应的成本控制方法以降低成本。通过优化生产流程减少生产加工周期;降低原材料的浪费率以及提高本地化率等方法降低原材料成本;提高劳动力技能降低劳动成本:提高设备的利用率等措施来降低资本折旧成本,同时应用生产成本分析方法找出并减少无价值的活动, 优化生产流程降低库存管理费用;通过精益生产理论推动生产线有效地提高生产效率既缩短制造周期、减少待料,提高产品良品率,达到制造成本降低的目的。关键词:智能卡封装,精益生产理论,约束理论,成本控制,成本分析 ABSTRACT Along withthedeepening ofreform ofchina and opening up andthedevelopment ofglobal economic integration,enterprises are facing the business environment petition iSmoreand more control e the survival anddevelopment ofenterprisesandimprove theproduct petition. bined with Smart Card Assembly production characteristic,take pany asanexample andusing cost structure theory,the theory ofleanproduction, 血eory ofconstraints ontheproduction cost ofenterprises isreduced pany’S target toquantitative on analysis pany production cost structure characteristicsand related technical and economic indexes,aiming atthe produetion process,raw materialcost,labor cost,fixed investment and otherfactorsof production costcharacteristics,analysis ofthe causes ofhigh costofproduction factors, and puts forward thecorresponding methods of costcontroltoreducethe cost. Through theoptimization ofproduction process toreduce production cycletime;to reduee thewaste ofrawmaterialsandimprove thelocalizationrate,reducing the cost of rawmaterials;toimprove labor skillsto reduce laborcost;improve theutilization ratio oftheequipment and othermeasures toreducecapitaldepreciation cost,at thesame timetheapplication ofproduction cost analysis method to find outand reducethe value of恤activity,optimize theproduction process toreduceinventory management costs; through the leanproduction theory andpromote theproduction lineeffectively improve production efficiency not only shorten themanufacturing cycle,to reducethematerial, impro