F公司液晶模組導入項目的成本管理研究
發(fā)布時間：2018-07-15 12:10
【摘要】：中國消費電子市場規(guī)模不斷擴大，中國作為世界加工制造中心的地位不斷被強化，除本土電視廠商外，也有越來越多的日本、韓國、臺灣地區(qū)電子廠商將其液晶模組工廠轉(zhuǎn)移到中國大陸來生產(chǎn)，使得中國液晶模組產(chǎn)業(yè)在短時間內(nèi)迅速增長。 F公司于2003年成立，并與2006年上市。生產(chǎn)跨TFT-LCD面板模塊和觸摸屏的全系列產(chǎn)品，包括電視面板，桌面顯示器和筆記本電腦面板，AV和移動面板，F(xiàn)公司是世界領先的TFT-LCD供應商前沿信息和消費電子產(chǎn)品制造商。 公司利用其核心技術人才和雄厚的生產(chǎn)能力為全球不同客戶的獨特需求。不僅僅是一個傳統(tǒng)的面板制造商只有面板，也提供了一個集成的產(chǎn)品供應鏈。通過對系統(tǒng)的技術創(chuàng)新的經(jīng)營方針，固體板的制造能力和縱向一體化，電子為客戶提供了一個完整的解決方案，展示其先進的工藝技術和零部件管理除了其堅實的TFT-LCD基礎和生產(chǎn)質(zhì)量。 F公司計劃進行液晶模組項目的導入，但目前正值此產(chǎn)業(yè)全球市場競爭壓力越來越大，內(nèi)部成本壓力越來越高的雙重壓力之下。未來能否正常生產(chǎn)并保證盈利，液晶模組導入項目的成本管理起著決定性的作用。 對成本管理的理解不能片面地停留在降低成本水平，強調(diào)節(jié)約和節(jié)省上。對成本的狹隘理解，會使企業(yè)的成本管理方式落后，甚至失敗。世界發(fā)達國家的企業(yè)成本管理運用的都是系統(tǒng)的、全方位的成本戰(zhàn)略管理觀念，從使用的具體方法到參與的人員，無不體現(xiàn)了這一點。如果仍然停留在陳舊的成本管理觀念上，企業(yè)的成本管理是不會提供有用的成本信息的。歐美等發(fā)達國家的企業(yè)之所以能運行如此復雜的成本管理方法，與它們先進的企業(yè)文化、人員素質(zhì)、組織管理方式是分不開的。成本降低方案是一個全員參加的過程，不論是第一線的生產(chǎn)人員還是專職成本分析人員，，都對企業(yè)的技術特點、生產(chǎn)流程有清楚的認識，并有責任參與、配合，而不單單是成本核算人員的事,這就對人員素質(zhì)和協(xié)作的有效性提出了很高的要求。成本管理在企業(yè)管理中越來越重要，企業(yè)只有擁有先進的成本控制體系，高素質(zhì)的成本管理人員，嚴格的成本管理制度才能將成本最低化，利潤最大化。 本文通過對F公司液晶模組導入項目的成本管理進行研究，旨在運用項目成本管理的方法，在液晶模組導入項目中計劃所需資源，預估所需成本，編制項目預算并在項目實施中進行成本控制。確保液晶模組導入項目在成本預算內(nèi)盡可能高效率地完成目標。 具體為將項目成本管理的方法應用在液晶模組導入項目所需要的人工成本，廠房成本、設備成本以及動力成本和系統(tǒng)成本之中，全面系統(tǒng)的掌控整個項目的成本支出狀況，并在項目進行過程中不斷地進行改善。在保證項目工期不會延誤、項目質(zhì)量不受影響的前提下，嚴格控制項目成本，將項目成本支出控制在預算之內(nèi)，并最大限度的減少項目成本支出，以實現(xiàn)項目導入效益的最大化。
[Abstract]:China's consumer electronics market has been expanding, and China's position as a world manufacturing center has been strengthened. In addition to local television manufacturers, more and more Japanese, Korean and Taiwan electronic manufacturers have transferred their LCD module factories to China to produce the LCD module industry in a short time. Long.
F was founded in 2003 and was listed in 2006. It produces a full range of products across the TFT-LCD panel module and touch screen, including the TV panel, desktop display and laptop panel, AV and mobile panel, and F is the leading TFT-LCD supplier of the world's leading edge information and consumer electronics manufacturers.
The company makes use of its core technical talents and strong production capacity for the unique needs of different customers worldwide. Not only is a traditional panel manufacturer only panels, but also an integrated product supply chain. Through the management policy of the system's technological innovation, the manufacturing capacity and vertical integration of the solid board, the electronic for the customer. A complete solution is provided to demonstrate its advanced technology and parts management in addition to its solid TFT-LCD foundation and production quality.
F company plans to import liquid crystal module project, but it is under the pressure of increasing competition pressure in the global market and increasing internal cost pressure. Whether the future can produce and guarantee profit, the cost management of the LCD module import project plays a decisive role in the future.
The understanding of the cost management can not be one-sided to reduce the cost level, emphasize saving and saving. The narrow understanding of the cost will make the cost management of the enterprise backward and even failure. The enterprise cost management of the developed countries is systematically used, the omni-directional cost strategy management concept, from the specific methods used to the cost management. If still stay in the old cost management concept, the cost management of the enterprise will not provide the useful information. The enterprises in the developed countries such as Europe and America can run such complex cost management methods, the enterprise culture, the personnel quality, the organization and management mode. The cost reduction scheme is a whole process of participation. Both the first line producer and the full-time cost analyst have a clear understanding of the technical characteristics of the enterprise and the production process, and have the responsibility to participate and cooperate, not only the cost accounting personnel, this is the effectiveness of the personnel quality and cooperation. The cost management is becoming more and more important in the enterprise management. Only with the advanced cost control system, the high quality cost management personnel and the strict cost management system can the cost minimum and the profit be maximized.
This paper studies the cost management of the LCD module import project of F company. It aims to plan the required resources in the liquid crystal module import project by using the method of project cost management, to estimate the required cost, to compile the project budget and to control the cost in the project implementation, to ensure that the LCD module import project is as much as possible within the cost budget. Finish the goal efficiently.
It is specifically designed to apply the method of project cost management to the cost, the cost of the plant, the cost of the equipment, the cost of power and the cost of the system, to control the cost of the whole project in a comprehensive and systematic way, and to improve it in the course of the project. It will not be delayed in the period of the project. Under the condition that the quality of the project is not affected, the cost of the project is strictly controlled, the cost of the project is controlled within the budget, and the cost of the project is reduced to the maximum to achieve the maximum benefit of the project introduction.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.63
本文編號：2124026
[Abstract]:China's consumer electronics market has been expanding, and China's position as a world manufacturing center has been strengthened. In addition to local television manufacturers, more and more Japanese, Korean and Taiwan electronic manufacturers have transferred their LCD module factories to China to produce the LCD module industry in a short time. Long.
F was founded in 2003 and was listed in 2006. It produces a full range of products across the TFT-LCD panel module and touch screen, including the TV panel, desktop display and laptop panel, AV and mobile panel, and F is the leading TFT-LCD supplier of the world's leading edge information and consumer electronics manufacturers.
The company makes use of its core technical talents and strong production capacity for the unique needs of different customers worldwide. Not only is a traditional panel manufacturer only panels, but also an integrated product supply chain. Through the management policy of the system's technological innovation, the manufacturing capacity and vertical integration of the solid board, the electronic for the customer. A complete solution is provided to demonstrate its advanced technology and parts management in addition to its solid TFT-LCD foundation and production quality.
F company plans to import liquid crystal module project, but it is under the pressure of increasing competition pressure in the global market and increasing internal cost pressure. Whether the future can produce and guarantee profit, the cost management of the LCD module import project plays a decisive role in the future.
The understanding of the cost management can not be one-sided to reduce the cost level, emphasize saving and saving. The narrow understanding of the cost will make the cost management of the enterprise backward and even failure. The enterprise cost management of the developed countries is systematically used, the omni-directional cost strategy management concept, from the specific methods used to the cost management. If still stay in the old cost management concept, the cost management of the enterprise will not provide the useful information. The enterprises in the developed countries such as Europe and America can run such complex cost management methods, the enterprise culture, the personnel quality, the organization and management mode. The cost reduction scheme is a whole process of participation. Both the first line producer and the full-time cost analyst have a clear understanding of the technical characteristics of the enterprise and the production process, and have the responsibility to participate and cooperate, not only the cost accounting personnel, this is the effectiveness of the personnel quality and cooperation. The cost management is becoming more and more important in the enterprise management. Only with the advanced cost control system, the high quality cost management personnel and the strict cost management system can the cost minimum and the profit be maximized.
This paper studies the cost management of the LCD module import project of F company. It aims to plan the required resources in the liquid crystal module import project by using the method of project cost management, to estimate the required cost, to compile the project budget and to control the cost in the project implementation, to ensure that the LCD module import project is as much as possible within the cost budget. Finish the goal efficiently.
It is specifically designed to apply the method of project cost management to the cost, the cost of the plant, the cost of the equipment, the cost of power and the cost of the system, to control the cost of the whole project in a comprehensive and systematic way, and to improve it in the course of the project. It will not be delayed in the period of the project. Under the condition that the quality of the project is not affected, the cost of the project is strictly controlled, the cost of the project is controlled within the budget, and the cost of the project is reduced to the maximum to achieve the maximum benefit of the project introduction.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.63
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