成本管理是企业经营管理的一个重要组成部分，是一个企业生产经营效率的综合体 现，低成本意味着以较少的资源投入提供更多的产品和服务，以便提高效率。我国企业 普遍存在成本管理观念落后的现象，传统的成本控制观念片面强调低成本、节省费用开 支，在成本管理的范围、目的及手段等方面存在认识偏差，这种落后的观念已经不适用 于竞争日益激烈的经济环境，根据企业所处的竞争环境和经济环境制定满足企业投入和 产出对比关系的成本控制手段对提高企业整体管理水平具有重大意义。 本文通过理论分析并结合宇通客车焊装车间实际案例，分析宇通客车焊装车间生产 成本控制的现状及主要问题，并通过数据分析、调查访谈等方式，挖掘出来这些问题的 成因，指出提升生产成本控制水平对宇通客车发展的影响和意义，需转变传统的只对人 工和制造费用等进行管理的思维，构建生产成本控制基本框架。最终提出从纯生产成本、 质量成本、效率成本、库存成本四个维度进行全面的生产成本控制，逐个维度深入研究 和讨论，引进科学的成本管理方法和精益生产思想，建立适合宇通客车的成本管理思路 及方法，逐步细化成本管理机制，向乘用车及国际先进客车企业看齐，最终实现公司最 大化盈利，进而为国内客车企业生产成本管理转型提供参考。 其次，在当前定制化、多品种、小批量的生产特点和现状下，结合公司通用化、规 模化、平台化等战略，取消粗犷的管理模式，探索基于产品线和专业化的精细管理，将 线平衡管理方法与宇通实际相结合，探索多品种、多配置、小批量、定制化模式下的效 率成本管控方法，实现生产质量、效率的稳步提升。 再次，从企业全价值链考虑，将成本控制的范围从公司内部延伸至上游供应商，建 立与供应商的战略合作关系，从根本上解决困扰企业成本控制的难题，能为企业成本管 理的传统思维提供经验借鉴。 最终，在质量成本控制方面，将质量损失分为内部质量损失和外部故障成本，将往 常难以量化的质量问题，进行细化管理，为质量成本控制提供可行的改进思路。 通过查阅相关文献资料，本论文将精益生产理论与生产成本控制理论相结合应用在 制造型企业，对制造类企业有一定借鉴意义。 关键词，宇通客车；焊装车间；生产成本；管理II Abstract Cost management is an important part of business management, and it is a comprehensive reflection of the efficiency of production and operation of an enterprise. Low cost means providing more products and services with less resources to increase efficiency. There is a widespread phenomenon of backward concept of cost management in Chinese Enterprises. Traditonal cost control concepts unilaterally emphasize low cost. This backward concept is no longer applicable to the competitive economic environment. Making control methods according to the environment of enterprises is of great significance to improve the overall management level of enterprises. Based on the theoretical analysis and the actual case of Yutong Bus welding workshop, this paper analyzes the current situation and main problems of production cost control in Yutong Bus welding workshop, and finds out the causes of these problems by means of data analysis, investigation and interview, and points out that the impact and significance of improving the production cost control level on the development of Yutong Bus need to change the traditional mode of only labor and manufacturing. The basic frame of production cost control should be constructed by the thinking of cost management. Finally, it puts forward to carry out comprehensive production cost control from four dimensions of pure production cost, quality cost, efficiency cost and inventory cost, conduct in-depth research and discussion one by one, introduce scientific cost management methods and lean production ideas, establish cost management ideas and methods suitable for Yutong Bus, gradually refine cost management mechanism, and look at passenger car and international advanced bus enterprises. Qi, finally realize the maximum profit of the company, and then provide reference for the production cost management transformation of domestic bus enterprises. Secondly, under the current customized, multi variety and small batch production characteristics and current situation, combined with the company's strategy of generalization, scale and platform, the rough management mode is cancelled, the fine management based on product line and specialization is explored, the line balance management method is combined with Yutong practice, and the efficiency cost management under the multi variety, multi configuration, small batch and customized mode is explored. Control methods to achieve the steady improvement of production quality and efficiency. Thirdly, considering the whole value chain of the enterprise, extending the scope of cost control from the company to the upstream suppliers, establishing the strategic cooperation relationship with suppliers can fundamentally solve the problem of cost control of the enterprise, and provide experience for the traditional thinking of cost management of theIII enterprise. Finally, in the aspect of quality cost control, the quality loss is divided into internal quality loss and external failure cost. The quality problems that are difficult to be quantified in the past are managed in detail to provide feasible improvement ideas for quality cost control. By consulting relevant literature, this paper combines lean production theory with production cost control theory in manufacturing enterprises, which has a certain reference significance for manufacturing enterprises. Key Words，Yutong Bus; Welding Workshop; Production Cost; managementMBA 学位论文 1 目 录 第 1 章 绪论..............................................................................................................................3 1.1 论文研究背景和研究意义......................................................................................... 3 1.1.1 研究背景.......................................................................................................... 3 1.1.2 研究意义........................................................................................................... 3 1.2 国内外研究现状......................................................................................................... 4 1.2.1 国外研究现状.................................................................................................. 4 1.2.2 国内研究现状.................................................................................................. 5 1.3 论文研究拟解决的关键性问题、研究方法和技术路线......................................... 8 1.3.1 论文研究拟解决的关键性问题...................................................................... 8 1.3.2 拟采取的研究方法.......................................................................................... 8 1.3.3 论文研究的技术路线...................................................................................... 9 第 2 章 相关理论概述............................................................................................................10 2.1 成本管理的基本概念............................................................................................... 10 2.1.1 传统成本控制................................................................................................ 10 2.1.2 全面成本控制................................................................................................. 10 2.2 精益生产的基本概念与理论.................................................................................... 11 2.2.1 精益生产的基本概念..................................................................................... 11 2.2.2 精益生产的基本理论..................................................................................... 11 2.3 成本控制方法介绍................................................................................................... 12 第 3 章 宇通客车焊装车间生产成本控制现状....................................................................13 3.1 宇通客车简介............................................................................................................ 13 3.2 公司生产成本构成介绍........................................................................................... 13 3.3 公司生产业务流程介绍........................................................................................... 13 3.4 公司现行生产成本控制存在的问题分析............................................................... 14 3.4.1 纯生产成本控制............................................................................................. 15 3.4.2 质量成本控制................................................................................................. 17 3.4.3 效率成本控制................................................................................................. 18 3.4.4 库存成本控制................................................................................................. 19 3.5 公司现行生产成本控制存在问题的成因分析....................................................... 20 3.5.1 产线及车间之间生产不平衡........................................................................ 20 3.5.2 问题解决闭环没有形成................................................................................ 20 3.5.3 工作前提不够完善........................................................................................ 21宇通客车焊装车间生产成本控制研究 2 3.5.4 干部和员工对成本管理不重视，员工缺乏成本意识................................ 21 3.5.5 缺乏合理的成本控制方法............................................................................ 22 3.5.6 与供应商的全面战略合作关系未建立........................................................ 22 第 4 章 宇通客车焊装车间生产成本控制方案设计............................................................23 4.1 纯生产成本控制....................................................................................................... 23 4.1.1 控制人工成本................................................................................................ 23 4.1.2 控制材料成本和制造费用............................................................................ 25 4.2 质量成本控制........................................................................................................... 35 4.2.1 按章操作........................................................................................................ 35 4.2.2 内部质量损失成本管理................................................................................ 36 4.2.3 直接外部故障成本管理................................................................................ 37 4.2.4 深入推进 6S 管理支撑产品质量提升……………………………………...36 4.3 效率成本控制........................................................................................................... 39 4.4 库存成本控制........................................................................................................... 42 4.5 实施全面预算管理................................................................................................... 46 第 5 章 宇通客车焊装车间生产成本控制方案实施保证措施............................................49 5.1 改进对策实施优先级分类....................................................................................... 49 5.2 建立转型组织........................................................................................................... 49 5.3 完善考核制度........................................................................................................... 51 5.4 加强企业成本文化................................................................................................... 51 5.5 加强员工培训........................................................................................................... 53 第 6 章 结论与展望................................................................................................................54 6.1 主要研究结论............................................................................................................ 54 6.2 研究的不足及未来展望............................................................................................ 55