大庆油田装备制造集团总装厂生产成本控制研究.pdf

哈尔滨工程大学
硕士学位论文
大庆油田装备制造集团总装厂生产成本控制研究
姓名:王明起
申请学位级别:硕士
专业:工商管理
指导教师:吴显英
20060501
哈尔滨工程大学工商管理硕士学位论文
摘要
油田装备制造企业生产成本管理较粗放,浪费较多。本文从理论和实践
两方面入手,对大庆油田装备制造集团总装厂成本控制问题展开研究和论述
具体分析了生产过程中成本控制的各种方法,阐述了采购、生产管理、生产
技术,产品质量等因素对成本控制的影响,为石油装备制造企业成本控制提
供了较为完善的理论依据和实践示例。
油田装备制造企业的目标是追求企业效益的最大化,而降低生产成本是
增加利润的有效手段。降低生产成本过程中要充分调动员工的积极性,如制
订合理的奖金分配办法,加大分配档次。加强采购控制,减少采购中间环节,
降低原材料采购成本。用质量管理手段降低不合格品及废品损失,加大新技
术推广应用力度,提高单位时间工效。在企业生产过程中,采购、生产管理、
质量控制、生产技术往往是同时进行的,所以降低生产成本要靠这些单项管
理协同发挥作用,以便最大限度降低成本。以上是作者多年生产实践中摸索
总结出的降本增效切实可行方法。
本文虽然是大庆油田装备制造企业成本控制研究,但同样也可以为服务
类企业及行政事业单位成本控制提供启发和借鉴。
关键词:生产过程;成本控制:装备制造企业
哈尔滨工程大学工商管理硬士学位论文
ABSTRACT
Production cost control of il equipment enterprises is comparatively rough
with much waste. In this paper a research and discussion has been made on the
cost control of Daqing oil Equipment Group Pumping Unit Assembly Plant from
oth theoretical and practical aspect it analysises of if erent ways on production
cost control specifically, setting out that procurement, production management
production technolo, production quality etc will influence the cost control, this
paper has presented o the oil equipment enteprises a perfect theoretical basis and
practical example
Business target for oil equipment enterprises is to pursue the maximized
profit, and lowering down of the production cost is surely an effective way to
increase profit. To lower down the production cost, reasonable reward distribution
method has to be made to inspire the enthusiasm of employees, enlarging division
grades: procurement control has to be strengthened, o reduce the middle link to
reduce procurement cost:; effective quality mana ement measures have to be taken
to decrease defective rate; new technology has to be widely promoted to increase
work efficiency. All these factors will work at the same time during the enterprise
production and thus a harmonious between each other will have to be reached for
a satisfactory output. This method is summarized by long time practice, it offers an
effective way to decrease cost and increasing benefit.
This paper is a research on production cost control of Daqing oil equipment
enterprises, it also be of value for cost control of service enterprises and
dministrative departments
Key words: roduction process; cst control; lequipment enterprise