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论文编号：	7356
作者编号：	2220132390
上传时间：	2015/6/7 17:17:18
中文题目：	H企业装备维修成本管理和控制研究
英文题目：	A Study on Cost Management and Control
指导老师：	严建援
中文关键字：	装备维修；成本管理；资金管理；外协外购；定额管理
英文关键字：	Equipment maintenance；Cost management；Capital input and control；Quota management
中文摘要：	装备维修企业是现代工业体系中比较有自身特色的一类企业，主要承担我军武器装备的维修保障任务，在国防装备保障方面发挥着重要的作用。作者从事装备的维修保障工作，因涉及军队装备信息和安全保密要求等，特选择所在单位的民品装备（风电设备—齿轮箱）维修为研究对象，分析装备维修过程中成本的管理和控制，探索有效控制装备维修过程中成本管理和控制的方法，杜绝不必要的浪费和流失，促进企业盈利水平的提高，增强企业的核心竞争力。 成本管理涉及到企业生产经营过程的方方面面，不可能全部涵盖，作者从维修过程的资金投入和控制、生产过程的定额管理和控制、外购外委成本的管理和控制、售后服务成本和控制四个方面去分析企业现存的问题，这也是目前我国很多装备制造业企业目前做的不太好的四个影响效益的方面。通过系统的分析，给出解决问题的方案。
英文摘要：	The equipment maintenance enterprise is a unique kind of enterprise in modern China’s industrial system. It carries out maintenance and support tasks for PLA’s military equipment and plays an important role in supporting the national defense equipment in the country. The author has been engaged in equipment maintenance & support work for many years. Due to the confidential nature of the information related to the military equipment, the author has selected the maintenance of civilian equipment (gear box of the wind power equipment) in the enterprise he works as the object of study. The main purpose of the research is to analyze cost management and control during the course of equipment maintenance, and explore the method to effectively manage and control the cost and avoid unnecessary waste and loss throughout the maintenance process, so as to enhance the profitability and strengthen the core competitiveness of the enterprise. Cost management involves almost all the aspects of the operation of an enterprise and is hard to be completely covered by current study. The author attempts to analyze the prevailing problems in the cost management of an equipment maintenance enterprise in three areas, i.e., capital input and control during the course of maintenance, quota management and control during production, and cost management and control for outsourcing. These problems are also common for many equipment manufacturing enterprises in China nowadays, affecting the economic performance of those enterprises. Through systematic analysis, the study proposes solutions to the problems.
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