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论文编号：	11342
作者编号：	2320170718
上传时间：	2019/12/12 15:04:38
中文题目：	SQ合资汽车公司生产运营成本管控研究
英文题目：	Research on Production and Operation Cost Control of SQ Joint Venture Automobile Company
指导老师：	郝臣
中文关键字：	合资汽车公司；生产运营管理；成本管控；智能制造；OPEX
英文关键字：	Joint Venture Automobile Company；Production Operation Management；Cost Control；Intelligent Manufacturing；OPEX
中文摘要：	随着汽车行业竞争的不断加剧，在中美贸易摩擦、国内经济形势下行、进口关税下调、购置税取消、国六排放政策和双积分政策实施、新势力造车不断涌入等多重综合因素影响下，国内汽车销量迎来28年来首度全年负增长，汽车行业整体进入零增长和负增长阶段，行业竞争也从资格赛正式进入残酷的淘汰赛阶段。本文从主要上市车企生产运营成本情况和合资汽车公司生产运营成本管控的重要性等研究背景出发，提出本文课题研究的重要性和必要性。 本文拟通过总结和回顾当前国内外关于成本管控和生产运营相关理论的发展历程、典型理论和考核指标等研究成果，并结合SQ合资汽车公司当前生产运营成本管控现状，对比分析成本管控标杆企业“日企三强”生产运营成本管控优秀做法，充分剖析了SQ合资汽车公司生产运营成本的七个主要构成要素人力成本、折旧摊销成本、能耗成本、设备备件和刀工具成本、产品质量成本和其它生产运营成本当前存在的管控问题和成因，深入分析影响SQ合资汽车公司生产运营成本管控的各项因素及其作用机制，结合智能制造等前瞻性技术在生产运营成本管控优化方面的应用提出成本管控优化目标及改进方案，并提出“全面协同推进降本，打造创新智慧制造平台，用最精益的生产运营成本管控方式，助力SQ合资汽车公司迈向OPEX卓越精营企业之路，最终成为基于智能+生产运营成本管理模式的OPEX企业”的核心思想。通过具体方案的实施预期将获得了巨大的经济效益和丰硕的成果，在生产运营成本管控方面可大大促进了汽车单台产品制造成本降低，从而使毛利润提升10%以上，盈利能力预计可达到行业一流水平，用有核心竞争力的产品成本优势跑赢市场，同时也使公司形成满足工业4.0和智能制造2025新生产力需求的新型生产运营成本管控模式。 最后对研究结果进行总结并对未来的研究情况进行了展望。希望通过本文的研究分析，能够为同行业生产运营成本管控优化带来启示，并为汽车行业的生产运营成本管控模式优化提供有益的参考和借鉴。
英文摘要：	With the increasing competition in the automotive industry, the domestic automotive sales are experiencing the first negative annual growth in 28 years under the influence of China-US trade friction, domestic economic situation slump, import tariff reduction, purchasing tax cancellation, the implementation of the Sixth National Emission Policy and the double-integral policy, and the influx of new forces in automotive manufacturing. The industry as a whole has entered the stage of zero and negative growth, and the industry competition has formally entered the cruel elimination stage from the qualifying competition. Based on the research background of production and operation cost of major listed automobile enterprises and the importance of production and operation cost control of joint venture automobile companies, this paper puts forward the importance and necessity of this study. This paper intends to summarize and review the current domestic and foreign research results on cost control and production and operation related theories, such as the development process, typical theory and assessment indicators, and combine the current production and operation cost control status of SQ Joint Venture Motor Company, and compare and analyze the production and operation cost control of the benchmark cost control enterprises "the top three Japanese enterprises" Excellent practices fully analyze the seven main components of SQ Joint Venture Automobile Company's production and operation cost, including human cost, depreciation and amortization cost, energy consumption cost, equipment spare parts and tool cost, product quality cost and other production and operation costs, and the existing problems and causes of control, in-depth analysis of the impact of SQ Joint Venture Automobile Company. The factors and mechanism of production and operation cost control in our company, combined with the application of forward-looking technology such as intelligent manufacturing in the optimization of production and operation cost control, put forward the optimization goal and improvement plan of cost control, and put forward the idea of "promoting cost reduction in an all-round way, building an innovative and intelligent manufacturing platform, and using the most lean production and operation to achieve the goal of cost control optimization." This mode of management and control will help SQ joint venture automobile company to go on the road of OPEX excellent enterprise, and eventually become the core idea of OPEX enterprise based on Intelligent + production and operation cost management mode. Through the implementation of specific plans, it is expected to achieve huge economic benefits and fruitful results, and can greatly improve the management and control of production and operation cost. It promotes the reduction of manufacturing cost of single automobile product, thus increasing gross profit by more than 10%. The profitability is expected to reach the first-class level of the industry. It uses the cost advantage of products with core competitiveness to win the market, At the same time, the company has formed a new production and operation cost management model to meet the new productivity needs of industrial 4.0 and intelligent manufacturing 2025. Finally, the research results are summarized and the future research situation is prospected. It is hoped that through the analysis of this paper, it can bring enlightenment to the optimization of production and operation cost control in the same industry, and provide useful reference for the optimization of production and operation cost control mode in the automobile industry.
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