YD金属切削工具公司产品成本管理改进研究
Research on Improvement of Product Cost Management
of YD Metal Cutting Tool Company
Abstract
With the continuous advancement of the globalization process, the international
competition intensifies. Under the new market situation, China's manufacturing industry is
generally faced with the dilemma of increasing labor costs and rising raw material costs, but
the bargaining power is limited, and the profit margin is constantly shrinking. As a key
supporting industry of modern manufacturing industry, metal cutting tool industry plays a
fundamental and strategic role in various fields of national economy. After decades of
development, the industry is a red sea of fierce competition and razor-thin profit margins.
More and more metal cutting tool enterprises pay attention to product cost management,
looking forward to win more market share through cost management, this competition has
gradually evolved into enterprise cost management competition.
Based on the theory of cost management, this thesis takes YD metal cutting tool
company as the research object, adopts literature analysis methods, case analysis and field
investigation to conduct in-depth field investigation of the company, collect a great number of
first-hand data, and understand the current situation of its product cost management and the
root cause of problems. YD company is a medium-sized private enterprise, is a typical metal
cutting tools company, the manufacturing process of metal cutting tools products is various,
the craft is complex, and the product is small in size, specifications, quantity is big, more
discrete processing, product quality and productivity to a great extent depends on the
technical level of workers, the automation level is relatively low, affected by human factors.
Through extensive field research, collect and organize a large number of detailed data,
analyzes the existing cost management model, summary the biggest impact on the product
cost of a few problems, including the main inferior quality-high price of raw materials,
outsourcing yield control does not reach the designated position, equipment procurement, the
use of mismanagement and spare parts, and the electricity consumption, such as lack of
management and so on. Analysis of root cause is, the management system is not perfect,
budget and assessment system are not reasonable or imperfect, human factors and lack of
internal supervision and external constraints. After the analysis, a set of comprehensive
improvement strategy is designed for YD metal cutting tool company, which is a combination
of pre-event, in-event and post-event, so as to improve the product cost management level of
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大连理工大学专业学位硕士学位论文
the enterprise in an all-round way. If the above strategies are fully incorporated into the
practical management of the enterprise, it is expected that they can save more than 20 million
Yuan of costs and expenses and increase the net profit for the enterprise every year.
This thesis is to help improving cost management level for metal cutting tool industry, to
dedicate to provide some new ideas, to provide guidance and reference for metal cutting tool
companies cope. With the market competition, forming the core competitiveness, to keep the
competitive advantage has certain guiding significance. YD metal cutting tool company as the
leading enterprise in domestic metal cutting tool industry, is a representative in the industry,
problems existing in this industry are common problems, this thesis mentioned the product
cost management improvement strategy adapt to the development of YD metal cutting tools
company, can help improve its existing problems in cost management, maintain long-term
competitive advantage and realize sustainable development. It can also provide some
reference for similar enterprises in the industry to improve the level of cost management.
Key Words：YD Metal Cutting Tool Company; Product cost; Cost Management
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YD金属切削工具公司产品成本管理改进研究
目录
摘 要.............................................................................................................................I
Abstract ............................................................................................................................. II
1 绪论.............................................................................................................................. 1
1.1 选题背景与意义............................................................................................... 1
1.1.1 选题背景................................................................................................ 1
1.1.2 选题意义................................................................................................ 1
1.2 国内外研究现状............................................................................................... 2
1.2.1 国外研究现状........................................................................................ 2
1.2.2 国内研究现状........................................................................................ 3
1.2.3 文献评述................................................................................................ 4
1.3 研究内容与研究方法....................................................................................... 4
1.3.1 研究内容................................................................................................ 4
1.3.2 研究方法................................................................................................ 5
1.4 本文的主要贡献............................................................................................... 5
2 金属切削工具行业产品成本管理的理论基础.......................................................... 6
2.1 成本及成本管理概念及理论........................................................................... 6
2.1.1 成本概念................................................................................................ 6
2.1.2 成本管理概念........................................................................................ 6
2.1.3 成本管理内容........................................................................................ 7
2.1.4 成本管理的目标及方法........................................................................ 8
2.2 金属切削工具行业特征及产品成本构成..................................................... 10
2.2.1 金属切削工具行业特点概述.............................................................. 10
2.2.2 金属切削工具产品成本构成.............................................................. 11
2.2.3 金属切削工具产品成本的影响因素.................................................. 12
3 YD金属切削工具公司产品成本管理现状及存在的问题..................................... 14
3.1 YD金属切削工具公司简介.......................................................................... 14
3.1.1 YD金属切削工具公司基本情况....................................................... 14
3.1.2 YD金属切削工具公司组织架构....................................................... 15
3.2 YD金属切削工具公司产品成本构成及现行管理方法.............................. 15
3.2.1 YD金属切削工具公司产品成本构成分析....................................... 15
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