首页 > 资料专栏 > 论文 > 生管论文 > 生产制造论文 > MBA毕业论文_于物联网的汽车生产质量成本管理研究-以A公司为例PDF

MBA毕业论文_于物联网的汽车生产质量成本管理研究-以A公司为例PDF

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I 摘要 在汽车市场竞争加剧的背景下,汽车企业更加注重提升效率降低成本。中国 汽车市场结束了多年连续增长之后,许多汽车企业面临既要通过产品质量争取市 场份额又要降低生产质量成本的矛盾。在大批量生产制造过程中,汽车企业期望 通过物联网等新技术帮助降低生产质量成本,但是很多汽车企业的生产质量成本 出现此消彼长的复杂局面,没有找到平衡生产质量成本的预防成本与鉴定成本、 内部损失成本和外部损失成本的合适方法。在物联网环境下,如何运用数据驱动 生产质量成本改进,支撑企业战略发展,推动企业更好地提升经营效益? 在汽车企业越来越多地关注物联网的情况下,本文通过研究汽车企业在物联 网环境下生产质量成本管理的方法,找出生产质量成本计算结果与实际质量活动 关联度不高,缺乏对生产质量成本优化效果动态跟踪,对现场生产质量成本优化 指导性不强的原因。主要研究的内容是汽车企业在物联网环境下生产质量成本管 理组织、流程、财务管理、改进活动。通过研究物联网环境下汽车企业生产质量 成本管理框架,为A汽车企业在物联网环境下 生产质量成本管理提供改进建议。 汽车企业通过物联网数据驱动生产质量成本管理。在物联网环境下的汽车企 业生产质量成本管理框架将生产质量成本管理与公司经营战略相结合,优化生产 质量成本管理组织结构,结合物联网数据和用户需求重新划分生产质量成本科目, 建立生产质量成本的控制机制。最后通过物联网数据平衡企业生产质量成本的预 防成本、鉴定成本、内部损失成本和外部损失成本,总体上降低企业的生产质量 成本。改变传统的生产质量成本管理往往事后统计数据,存在不准确、不及时的 问题,对生产质量成本改进缺乏指导性,对企业战略支撑不足。在物联网环境下 企业生产质量成本管理将发生实质性改变。汽车企业的生产质量成本管理数据更 加准确、数据反馈及时,准确引导生产质量成本改进,提升企业优化生产质量成 本的效率。 关键词:生产质量成本,物联网,数据驱动,汽车 ABSTRACT II ABSTRACT In the context of intensified competition in the auto market, auto companies are paying more attention to improving efficiency and reducing costs. After years of continuous growth in China's auto market, many auto companies face the contradiction of not only gaining market share through product quality but also reducing production quality costs. In the manufacturing process, auto companies expect to help reduce production quality costs through new technologies such as the Internet of Things. However, many auto companies' production quality costs are increasing complexity. They have not found a balance between production quality costs. Based on the Internet of Things, how to use data to improve production quality cost, support strategies of enterprise, and promote management efficiency? In the case of automotive companies paying more attention to the Internet of Things, this article research the methods of quality cost management for automotive companies in the Internet of Things environment to find out why the production quality costs are not highly correlated with actual quality activities and production, are lack of the dynamic tracking , can’t strongly guide production quality cost optimization. The main research content is the organization, process, financial management, and improvement activities of production quality cost of automobile enterprises based on the Internet of Things. Then, it provides suggestions for improving the production quality cost management based on the Internet of Things for A automobile enterprises Auto companies are improving production quality cost management accuracy, timeliness, and guidance through IoT data. The production quality cost management framework of automotive enterprises in the IoT environment combines production quality cost management with company strategies, optimizes the organization structure of production quality cost management, and re-divides production quality cost subjects by c IoT data and establish the control of production quality costs. Finally, the Internet of Things technology is used to balance the cost of prevention, inspection, internal loss and external loss of the production quality cost of the enterprise to reduce the overall production quality cost. It changes the traditional production quality cost management form the matter of data statistics inaccuracy timeliness, lack of guidance for production quality cost improvement. Based on the Internet of Things environment, the production ABSTRACT III quality cost management of enterprises will substantially change. The data of production quality cost management of automobile companies is more accurate, and the data feedback is timely, which accurately guides the improvement of production quality costs. Keywords: cost of production quality, Internet of Things, data-driven, automotive 目 录 IV 目 录 第一章 绪论 ................................................................................................................ 1 1.1研究背景及意义 ............................................................................................. 1 1.1.1研究背景 .............................................................................................. 1 1.1.2研究意义 .............................................................................................. 2 1.2 文献综述........................................................................................................ 3 1.1.1 汽车制造过程中物联网概述 .............................................................. 3 1.2.2 质量成本管理概述.............................................................................. 5 1.2.3 文献述评 ............................................................................................. 6 1.3思路与研究内容 ............................................................................................. 6 第二章 基于物联网的生产质量成本管理相关理论 ................................................... 8 2.1 传统生产质量成本管理 ................................................................................ 8 2.2 基于物联网的生产质量成本管理 ............................................................... 11 2.2.1 基于物联网的长期生产质量成本 .................................................... 11 2.2.2 基于物联网的生产质量成本管理特点 ............................................. 13 2.3 基于物联网的生产质量成本管理与传统生产质量成本管理比较 ............. 14 第三章 物联网环境下汽车企业生产质量成本管理框架 ......................................... 16 3.1 物联网在汽车生产质量成本管理的运用.................................................... 17 3.2 物联网环境下生产质量成本管理组织 ....................................................... 18 3.3 物联网数据驱动生产质量成本流程 ........................................................... 19 3.4 物联网数据驱动生产质量成本财务管理.................................................... 21 3.4.1 生产质量成本结构............................................................................ 21 3.4.2 生产质量成本科目设置 .................................................................... 22 3.4.3 生产质量成本控制............................................................................ 25 3.5 物联网数据驱动生产质量成本改进 ........................................................... 25 第四章 A汽车企业生产质量成本管理的案列研究 ................................................. 29 4.1 A汽车企业概况 ........................................................................................... 29 4.2 A汽车企业生产质量成本管理现状 ............................................................ 32 4.3 A汽车企业生产质量成本管理问题 ............................................................ 36 4.4 对A汽车企业物联网环境下生产质量成本管理的对策建议 .................... 38 4.4.1 A汽车企业生产质量成本物联网规划 .............................................. 38 目录 V 4.4.2 建立适应物联网的生产质量成本管理矩阵组织 ............................. 39 4.4.3 建立物联网数据驱动的生产质量成本管理流程 ............................. 41 4.4.4 运用物联网数据的生产质量成本财务管理 ..................................... 43 4.4.5 通过物联网数据量化生产质量成本改进 ......................................... 47 第五章 结论及展望 ................................................................................................... 50 5.1 主要结论............