成本竞争力是机械制造业核心竞争力的重要表现

1.机械制造业成本管理存在的问题与挑战

1. Mechanical manufacturing cost management problems and challenges

机械制造业主要是通过对金属原材料物理形状的改变、组装，成为产品，使其增值。它主要包括机械加工、机床等加工、组装性行业。机械制造业涉及的工业领域主要有机械设备、汽车、造船、飞行器、机车、日用器具等等。

Machinery manufacturing industry mainly through changes in the physical shape for metal raw materials, the assembly, become a product, make its value. It is mainly including processing, assembling, machining, machine tool industry. Machinery manufacturing industry are mainly involved in mechanical equipment, automobile, shipbuilding, aircraft, motorcycles, household appliances, etc.

1.1 机械制造业成本管理中存在的主要问题

1.1 cost management the main problems existing in machinery manufacturing

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1.1.1生产计划控制模式落后

1.1.1 backward production plan control mode

尚未实施ERP的机械制造企业几乎100%采用台套计划的方式。即以产品最长生产周期作为构成产品各种物料的采购提前期和生产提前期。过分夸大的提前期是造成库存和在制品储备高，流动资金占用大的根本原因。生产计划与采购计划脱节，零件成套水平差，不能准时交货。或者用高储备来保交货期。距离现代管理方法物料需求计划MRP、准时生产JIT、供应商管库房VMI、同步生产相差甚远。

Machinery manufacturing enterprises that have not implemented ERP almost 100% using sets of plan. The longest production cycle of the products products as a raw material purchasing lead time and production lead time. Exaggerate the lead time is high inventory and wip reserves, capital takes up the root cause of the large flow. Production plan and purchasing plan, parts complete level is poor, can't on time delivery. Or use high reserves to keep delivery date. Method from modern management material demand plan MRP, JIT production on time, supplier VMI warehouse, synchronous production is far.

1.1.2信息分散、不及时、不准确、不共享

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1.1.2 information is scattered, not timely, not accurate, not to be Shared

制造业产、供、销、人、财、物是一个有机的整体，他们之间存在大量信息交换。然而人工管理信息分散、缺乏完善的基础数据，信息分散、不及时、不准确、不共享、大大影响管理决策的科学性。

Manufacturing production, supply and sale, people, goods, content is an organic whole, there is a lot of information exchange between them. But artificial management information is scattered, lack of basic data, information is scattered, not timely, not accurate, do not share, greatly influence management decisions more scientific.

1.1.3 缺乏标准化

1.1.3 the lack of standardization

制造业缺乏标准化、规范化、制度化、程式化的管理，管理的优劣因人而异。尽管很多企业通过ISO9001制定了一系列的程序文件，但执行的效果可因企业和管理者而异。最后是成本控制还停留在成本核算上，要求企业有先进的管理手段和信息化管理系统，但是许多企业还不具备这些条件，造成成本核算不及时，不准确，缺乏参考价值，

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更谈不上成本控制。

Manufacturing

the

lack

of

standardization,

standardization,

institutionalization, routine management, management the advantages and disadvantages of vary from person to person. Although many enterprises through ISO9001 formulated a series of program files, but the effect may be varied from enterprises and managers. Last is cost control also stay on cost accounting, the enterprise has advanced management methods and information management systems, but many businesses still do not have these conditions, resulting in cost accounting is not timely, not accurate, the lack of reference value, not to mention the cost control.

1.2 机械制造业成本管理面临的挑战

1.2 mechanical manufacturing cost management challenges

中国机械制造业经过几十年的努力已经具有相当的规模，积累了大量的技术和经验。但是随着世界经济一体化的形成，由于中国潜在的巨大市场和丰富的劳动力资源，排水板国外的技术、资金、产品大量涌入中国，中国企业面临前所未有的国内外激烈的竞争局面。

China machinery manufacturing industry after decades of effort has

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considerable scale, accumulated a wealth of technology and experience. But along with the formation of the world economic integration, due to China's huge market potential and rich labor resources, the massive influx of foreign technology, capital, products of China, Chinese companies face unprecedented competition situation at home and abroad.

1.2.1 技术更新换代快

1.2.1 technology updated quickly

由于市场需求变化快以及外来威胁的影响，导致对技术更新的速度要求越来越快。原来传统的产品技术长期不变的情况已经不能被现在的机械行业市场所接受。

Due to market demand changes quickly, and the impact of external threats, lead to demands for technology update speed faster and faster. The original unchanged over a long period of traditional product technology can no longer be accepted by the machinery industry market now.

1.2.2 产品定制性强

1.2.2 product customization

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今天的市场瞬息万变，需求多样化。按订单装配、制造、设计、生产。品种规格繁多，生产、采购异常复杂。从客户-销售-设计-生产-采购-财务-成本，硅油需要一个完整的供应链管理，才能适应千变万化的市场和客户定制化的要求，才能提高企业的核心竞争力。

Today, changing market demand diversity. According to the order assembly, manufacturing, design, production. Variety specification is various, complicated production, procurement. From a customer - sales - design - production - procurement - - financial cost, need a complete supply chain management, in order to adapt to the ever-changing market and customer customization requirements, in order to improve the core competitiveness of the enterprise.

1.2.3 产品质量要求高

1.2.3 product quality requirement is high

对于大型的机械加工工程，通常生产周期比较长，在生产过程中要时刻监控车间工序的质量，质量是企业的生命，保证产品质量是提高企业生存的最基本要求。

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For large mechanical processing engineering, production cycle is long, often in the process of production to keep monitoring workshop working procedure quality, quality is the life of the enterprise, ensure the quality of products is the most basic requirement to improve enterprise survival.

1.2.4 成本管理要求更精细化

1.2.4 more sophisticated cost management requirements

成本管理涉及到产品的设计、物资采购、加工工艺、产品制造、物流过程、装配过程、包装发运、售后服务等诸多环节。目前的成本控制仅仅停留在成本核算上，泰安苗木大量成本数据采集是人工归集的，数据准确性较差，使得成本计算不准确。因此，成本管理的应该更精细化。

Cost management involved in product design, material procurement, processing, product manufacturing, and logistics process, assembly process, packaging, delivery, after-sales service and other links. On the cost control only stay in the cost accounting at present, a lot of cost of data collection is the collection, data accuracy is poorer, make cost calculation is not accurate. As a result, cost management should be more refined.

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2.加强机械制造业成本管理的措施

2. To strengthen the management of mechanical manufacturing cost measures

机械制造业要想降低成本，提高经济效益，泰安太阳能就必须深入分析企业成本管理中存在的问题，并且针对存在的问题提出解决对策，同时进一步研究降低成本的方法和途径。

Machinery manufacturing industry to reduce costs, improve economic efficiency, must be in-depth analysis the problems in enterprise cost management, and puts forward countermeasures for the existing problems, further study ways and means to reduce costs at the same time.

2.1利用现代管理系统

2.1 use of modern management system

建立联接厂内外的计算机网络通信系统，选择先进、成熟、适合企业管理需求的企业资源计划ERP、客户关系管理CRM、供应链管理SCM、商业智能BI、电子商务EC等软件系统，通过管理咨询和

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业务流程重组，优化设计企业的组织机构、管理模式、业务流程，应用上述软件系统，实现企业管理的信息化。以克服目前企业管理中存在的问题，提高企业管理水平、管理效率和企业的竞争能力，这样可以极大的优化排产、降低库存、节约人力物力，从而降低制造成本。

Establish connection factory inside and outside of the computer network communication system, select advanced, mature, suitable for enterprise management needs of enterprise resource planning ERP, customer relationship management CRM, SCM supply chain management, business intelligence (BI, EC software system such as e-commerce, through management consulting and business process reengineering, optimize the design of enterprise organization, management mode, business process, application of the software system, to realize enterprise management informationization. To overcome the current problems existing in the enterprise management, improve enterprise management level and efficiency of management and enterprise's competitive power, this can greatly optimizing production scheduling, reduce inventory, save manpower material resources, thereby reducing the manufacturing cost.

2.2采用先进的生产计划控制方法。

2.2 advanced production plan control method.

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打破台套计划的方式，按各种物料的采购提前期和生产提前期编制物料需求计划。建立一个有效、灵活的由主生产计划、物料需求计划和车间作业计划的三级计划所组成的生产计划管理体系，最大限度的缩短产品生产周期、采购周期、准时交货，快速响应客户需求，最大限度的降低库存和成本，提高售后服务水平。有条件的企业推行准时生产JIT、供应商管库房VMI、同步生产等先进管理方法。

Break the sets plans the way, according to the raw material purchasing lead time and production lead time prepare material requirements planning. Establish an effective and flexible by the master production plan, material requirement plan and workshop job plan of level 3 plan production plan management system, the maximum shortening production cycle, purchasing cycle, on time delivery, quick response to customer demand, the maximum reduce inventory and cost, improving the service level. Conditional enterprises implement on time production JIT, VMI supplier tube warehouse, synchronization, and other advanced production management methods.

2.3 加强材料采购管理

2.3 strengthen the management of material procurement

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原材料的采购成本越低，电动吊篮对降低产品成本就越有利，从而能提高企业产品在市场上的竞争力，提高企业竞争的主动权。首先要建立材料采购的各项规章制度以及有关的文件规定，提高材料采购及相关人员的控制意识和素质。相关的规章制度主要包括物资、设备、工具、运输、行政、生产、财务、质检、理化等与材料采购和管理工作有关的部门制定的规章制度。其次要建立材料采购的计划、采购、入库、仓储、会计结算和处理等业务规程。各部门应严格按规程办事，材料采购业务流程包括:生产计划部门编制材料采购计划；采购部门与供货单位确定材料采购价格；主管材料采购的领导对采购计划进行审核和批准；采购部门与供货部门签订供货合同；运输部门将材运达企业；质检部门对购入材料进行质量检查；仓库管理部门对入库材料进行数量检查；会计部门按制度付款。再次，要建立订货和采购的控制制度。通过建立严格的采购制度、建立供应商档案和准入制度、建立价格档案和价格评价体系来加强订货的内部控制制度。

The lower the purchase cost of raw materials, to reduce product cost, the better to improve the competitiveness of the enterprise products on the market, improve the enterprise competition of the initiative. First of all to build a material procurement regulations and related files regulation, raise awareness of the control of material procurement and related personnel, and quality. Relevant rules and regulations mainly include material,

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equipment, tools, transportation, administration, production, finance, quality inspection, such as physical and chemical and materials procurement and management of relevant departments to formulate rules and regulations. Secondly to build material procurement plan, procurement, inventory, warehousing, accounting settlement and processing and other business procedures. Departments should act in strict accordance with the procedures, materials procurement business processes, including: production planning department prepare the material purchasing plan; Purchasing department and suppliers to determine the price of material purchasing; In charge of material purchasing leadership of purchasing plan for review and approval; Purchasing department and delivery department signed the supply contract; Transportation departments will be material shipping enterprises; Quality inspection department quality inspection for purchased material; Warehouse management department for incoming material inspection quantity; The accounting department in accordance with the payment system. Again, to build a control system for orders and purchase. Through the establishment strict procurement system, set up the supplier files and access system, and establish the archives on price and price evaluation system to strengthen the internal control system of order.

总之，成本竞争力是机械制造业核心竞争力的重要表现，成本管

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理的内容涉及企业管理的方方面面。起重机希望通过本文对机械制造成本的分析与研究能更好地为机械制造业的长期稳定发展做一些有益的贡献。

In short, cost competitiveness is an important performance of mechanical manufacturing industry core competitiveness, the content of the cost management involves all aspects of business management. Hope that through this article analysis and research for mechanical manufacturing costs can better for mechanical manufacturing to do some beneficial contribution to the development of long-term stability.