生产制造企业降低成本途径研究
[摘 要] 企业是一个以盈利为目的的经济组织，要追求利润最大化必须最大限度地降低成本。在日益激烈的市场竞争下，成本成为决定企业成败、关系企业命运的决定因素，在确保产品质量的前提下,降低成本是企业逐步扩大市场份额的重要途径,是提高企业经济效益的基础，而且，成本控制有效与否将直接影响企业的整体竞争能力，所以，加强成本管理、做到降本增效是企业自身持续发展的必然选择。
本文从机械行业的特点及现状出发，通过研究机械企业管理中面临的挑战，分析了机械制造行业成本管理中存在的主要问题。进一步联系甘肃红峰机械有限责任公司机械厂现状，从成本管理意识、管理制度、管理体系和管理方法几方面分析机械厂成本管理中存在的具体问题。针对机械制造成本管理中存在的这些问题，运用精益生产思想理论、战略成本管理思想，以及信息化管理在成本管理体系中的应用，从提高自动化水平、成本构成、产品设计和工艺流程、生产现场、生产工序、管理制度等几方面探讨了降低生产制造成本的方法和途径。最后，考虑甘肃红峰机械有限责任公司机械厂通过运用以上理论和研究方法在降低成本实施过程中可能遇到的问题提出了解决对策。
[关键词] 机械制造; 成本管理; 降低成本
The Research on Approaches of Reducing Costs about Manufacturing Enterprises
--Take Gansu Hongfeng Mechanical Factory Co., Ltd
for Example
Abstract: Enterprise is an economic organization which aimed to profit, pursuing profit maximization must reduce cost by the greatest extent. In the market environment for fair competition, cost is the crucial factor which decides a company's success and failure, and is bound up with its fortunes. On the promise of controlling the quality of the product, cutting down the cost is a valuable means to enlarge the market share gradually, is the basis to raise the economic efficiency. In addition, whether the cost control is effective will affect the overall competitive power on market directly. So, to improve management cost is the necessary choice for sustainable development. this article introduces the characters of mechanical industry and current situation in brief. A major problem of mechanical manufacture industry cost management is analyzed by researching the challenge of mechanical manufacture enterprise management. According to Gansu Hongfeng mechanical factory practical situation, the paper explores and analyzes the issue of cost management through the facets of cost management consciousness, management system, and management method. Facing these problems of manufacturing cost, the paper uses cost driver theory with CCM(computer cost management) technology to find the cost-effective manufacture way on the aspect of automation, cost element，product design, technology flow and management system.
Keywords: Mechanical manufacture; Cost management; Reduce cost.
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