K公司R事业部订单状况下的成本管理研究
|
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。
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.
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。
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.
引文
[1]理查德B.蔡斯,F.罗伯特.雅各布斯,尼古拉斯J.阿奎拉诺.运营管理[M].北京:机械工业出版社,2007:118-631.
[2]斯蒂芬.P罗宾斯.组织行为学[M].北京:清华大学出版社,2006:236-578.
[3]约翰M.伊万切维奇,赵曙明.人力资源管理[M].北京:机械工业出版社,2006:154-196.
[4]查尔斯.T.亨格瑞,瓦特.T.哈里森,米切尔.会计学(下)[M].北京:人民大学出版社,1997:291-358.
[5]平狄克,鲁宾费尔德.微观经济学[M].北京:人民大学出版社,2000:179-208.
[6]大野耐一.Toyota Production System(丰田生产方式)[M].北京:铁道出版社,2006
[7]H.托马斯.约翰逊,罗伯特.S.卡普兰(Robert S.Kaplan).相关性消失:管理会计的兴衰[M].北京:中国财政经济出版社,1992
[8]霍布斯.精益生产实践.[M].北京:机械工业出版社,2009,1,1
[9]肖智军,苏迎斌.无障碍推行5S.[M].北京:北京大学出版社,2008.1,1
[10]何远成.订单式生产[J].物流技术.2005年,第10期
[11]侯彦温,李景元.试论如何以作业成本法为基础构建成本控制体系[J].经济师.2004年,第05期
[12]王柏毅.浅析ABC分析法在企业管理中的应用[J].新疆职业大学学报.2007年,第15卷第03期
[13]徐蓉.人力资源成本控制研究[J].现代商业.2008年第17期
[14]邱海棠.浅谈设备管理成本的综合控制[J].现代商贸工业.2007年,第19卷第08期
[15]刘芳.浅析传统成本法与作业成本法的区别与联系[J].技术经济与管理研究.2008年,第156卷第01期
[16]方志梅,李院生,叶飞帆.基于两类典型生产模式的供应链性能分析[J].科研管理.2007年,第28卷第01期
[17]王贺,陈泳,林忠钦,陈关龙.按订单生产的加工成本核算方法[J].上海交通大学学报.2008年,第42卷第02期
[18]代兆明.物资采购成本管理浅析[J].水利电力机械,2007年,第29卷第09期
[19]姜洪雷,孙飞,刘淑坤.成本控制与成本管理研究[J].黑龙江交通科技.2007年,第30卷第10期
[20]刘洪利.精益生产探究[J].现代企业教育,2008年,第04期
[2]斯蒂芬.P罗宾斯.组织行为学[M].北京:清华大学出版社,2006:236-578.
[3]约翰M.伊万切维奇,赵曙明.人力资源管理[M].北京:机械工业出版社,2006:154-196.
[4]查尔斯.T.亨格瑞,瓦特.T.哈里森,米切尔.会计学(下)[M].北京:人民大学出版社,1997:291-358.
[5]平狄克,鲁宾费尔德.微观经济学[M].北京:人民大学出版社,2000:179-208.
[6]大野耐一.Toyota Production System(丰田生产方式)[M].北京:铁道出版社,2006
[7]H.托马斯.约翰逊,罗伯特.S.卡普兰(Robert S.Kaplan).相关性消失:管理会计的兴衰[M].北京:中国财政经济出版社,1992
[8]霍布斯.精益生产实践.[M].北京:机械工业出版社,2009,1,1
[9]肖智军,苏迎斌.无障碍推行5S.[M].北京:北京大学出版社,2008.1,1
[10]何远成.订单式生产[J].物流技术.2005年,第10期
[11]侯彦温,李景元.试论如何以作业成本法为基础构建成本控制体系[J].经济师.2004年,第05期
[12]王柏毅.浅析ABC分析法在企业管理中的应用[J].新疆职业大学学报.2007年,第15卷第03期
[13]徐蓉.人力资源成本控制研究[J].现代商业.2008年第17期
[14]邱海棠.浅谈设备管理成本的综合控制[J].现代商贸工业.2007年,第19卷第08期
[15]刘芳.浅析传统成本法与作业成本法的区别与联系[J].技术经济与管理研究.2008年,第156卷第01期
[16]方志梅,李院生,叶飞帆.基于两类典型生产模式的供应链性能分析[J].科研管理.2007年,第28卷第01期
[17]王贺,陈泳,林忠钦,陈关龙.按订单生产的加工成本核算方法[J].上海交通大学学报.2008年,第42卷第02期
[18]代兆明.物资采购成本管理浅析[J].水利电力机械,2007年,第29卷第09期
[19]姜洪雷,孙飞,刘淑坤.成本控制与成本管理研究[J].黑龙江交通科技.2007年,第30卷第10期
[20]刘洪利.精益生产探究[J].现代企业教育,2008年,第04期