成本竞争力是机械制造业核心竞争力的重要表现.pdf

成本竞争力是机械制造业核心竞争力的重要表现 1.机械制造业成本管理存在的问题与挑战 1. Mechanical manufacturing cost management problems and challenges 机械制造业主要是通过对金属原材料物理形状的改变、组装，成 为产品，使其增值。它主要包括机械加工、机床等加工、组装性行业。 机械制造业涉及的工业领域主要有机械设备、汽车、造船、飞行器、 机车、日用器具等等。 Machinery manufacturing industry mainly through changes in the physical shape for metal raw materials, the assembly, become a product, make its value. It is mainly including processing, assembling, machining, machine tool industry. Machinery manufacturing industry are mainly involved in mechanical equipment, automobile, shipbuilding, aircraft, motorcycles, household appliances, etc. 1.1 机械制造业成本管理中存在的主要问题 1.1 cost management the main problems existing in machinery manufacturing 成本竞争力是机械制造业核心竞争力的重要表现 1.1.1 生产计划控制模式落后 1.1.1 backward production plan control mode 尚未实施 ERP 的机械制造企业几乎 100%采用台套计划的方式。 即以产品最长生产周期作为构成产品各种物料的采购提前期和生产 提前期。过分夸大的提前期是造成库存和在制品储备高，流动资金占 用大的根本原因。生产计划与采购计划脱节，零件成套水平差，不能 准时交货。或者用高储备来保交货期。距离现代管理方法物料需求计 划 MRP 、准时生产JIT 、供应商管库房VMI 、同步生产相差甚远。 Machinery manufacturing enterprises that have not implemented ERP almost 100% using sets of plan. The longest production cycle of the products products as a raw material purchasing lead time and production lead time. Exaggerate the lead time is high inventory and wip reserves, capital takes up the root cause of the large flow. Production plan and purchasing plan, parts complete level is poor, cant on time delivery. Or use high reserves to keep delivery date. Method from modern management material demand plan MRP, JIT production on time, supplier VMI warehouse, synchronous production is far. 1.1.2 信息分散、不及时、不准确、不共享 成本竞争力是机械制造业核心竞争力的重要表现 1.1.2 information is scattered, not timely, not accurate, not to be Shared 制造业产、供、销、人、财、物是一个有机的整体，他们之间存 在大量信息交换。然而人工管理信息分散、缺乏完善的基础数据，信 息分散、不及时、不准确、不共享、大大影响管理决策