当前我国企业物流成本管理探析

随着当前经济的发展和交通的便利,企业物流管理在企业管理中起到了越来越重要的作用。一个企业的物流管理水平好坏一方面决定着企业生产经营活动的管理水平,同时也是影响企业竞争力的关键。当前,企业物流成本潜力巨大,被称为企业的"第三利润源泉"。本文着重就企业物流成本管理现状进行探讨,进而提出更为合理的核算思路。     

加强物流管理 降低铁合金成本

<正>近年来,随着国内钢铁工业迅猛发展,钢铁产能不断增加,钢铁企业间的竞争日趋激烈,经营风险不断增加。特别是2011年下半年以来,钢铁产品价格不断下跌,而原料成本高位运行,钢铁企业大面积亏损,降本增效已成为国内钢铁企业目前最紧迫的任务。铁合金作为钢铁企业生产的重要原料之一,产品价格较高,其成本所占钢材成本的比重大小,直接     

制造企业的物流成本管理

物流成本是指物流活动中所消耗的物化劳动和活劳动的货币表现。由于物流是制造企业生产经营活动正常进行的基本条件，长期以来，大部分制造企业都采取企业内部设立物流部门的策略，往往为了降低生产部门的库存成本却提高物流部门的运输成本，进而导致总成本增加。企业物流效率低下带来的生产成本增加往往都转嫁到了生产部门的帐上。     

优化物流管理流程 有效降低物流成本

<正>物流成本是进行物流管理使物流合理化的基础。现代企业之间的竞争其实是成本的竞争,在生产设备自动化程度越来越高的时候,压缩产品在制造过程中的成本空间越来越小。所以,山钢股份莱芜分公司(以下简称公司)从优化物流管理流程发出,创新思路,向物流管理要效益,实施有效内外部业务衔接,从而提升了物流管理水平和物流过程价值创造能力,提高了物流效率与效益。     

加强物流管理 降低物流成本

<正>随着钢铁企业技术进步及同行业先进经验的相互借鉴,钢铁企业通过经济技术指标的改进来降低产品生产成本挖掘利润的空间已十分有限,很多钢铁企业把目光转向了加强对物流成本的管理上,试图通过大大降低物流成本为企业获得竞争优势提供有力支持,为企业带来可观效益。八钢近几     

我国煤炭企业物流成本管理探析

基于对煤炭企业物流成本构成及物流成本管理内涵的分析,对我国煤炭企业物流成本管理存在的主要问题进行归纳,进而提出了改进煤炭企业物流成本管理的相应对策。     

推行责任成本管理 完善目标成本管理体系

推行责任成本管理完善目标成本管理体系上海石化股份有限公司化工二厂上海石化股份有限公司化工二厂是一个以石油裂解气为原料，生产合成纤维中间体及其他基本有机合成产品的化工生产厂，具有装置多，产品多，规模大，自动化程度高，生产连续性强等特点。公司成功地实现了...     

论物流管理及成本职能的重要性

随着我国改革开放的深入发展,物流产业竞争也越来越激烈.要求我们对物流产业节能降耗,提倡绿色物流,增强服务意识,不断创新新的物流业,并与世界各国物流接轨.本文提出了以最低的物流成本达到客户满意的水平,并要求对物流活动进行计划、组织、指挥、协调、控制和监督的活动.物流管理同其他管理一样具有计划组织协调和控制职能.     

Cost management and cross-functional communication through product architectures

Product architecture decisions regarding, for example, product modularity, component commonality, and design re-use, are important for balancing costs, responsiveness, quality, and other important business objectives. Firms are challenged with complex tradeoffs between competing design priorities, face the need to facilitate communication between functional silos, and want to learn from past experiences. In this paper, we present a qualitative approach for systematically evaluating the product architecture of a product family, comparing the original architecture objectives and actual experiences.
The intended contribution of our research is threefold: (1) to present a framework that brings together a diverse set of product architecture-related decisions and business performance; (2) to provide a set of metrics that operationalise the variables in the framework, and (3) to provide a workshop protocol that is based on the framework and the metrics. This workshop aims to improve cross-functional communication about the product architecture of an existing product family, and it results in practical improvement actions for future architecture design projects. Experiences with this approach are reported in pilots with Philips Domestic Appliances and Personal Care, and Philips Consumer Electronics.     

建筑施工安全生产管理

建筑工程场地固定、建筑产品体积庞大、立体交叉作业多,施工生产中人、机物、环境复杂多变,决定施工现场容易发生安全事故。如何严格规范管理实现施工安全是一个值得探讨的话题。     

Semi-quantitative risk assessment method for product management

The workshop presented a semi-quantitative risk assessment technique that can be used to judge the total risk on all undesired consequences/events for a product manufacturing operation. The technique requires an experienced team to judge risk utilizing a numerical rating system that, although arbitrarily chosen, is self consistent and provides a relative assessment of product manufacturing risk. Once calculated, the risk is compared to the product's net income for making risk management and product planning decisions. The workshop included an exercise where all participants could try the technique.     

Matching management control systems to product strategies

A framework for management control of new product development projects is presented. Five mechanisms which comprise a management control system are identified. These mechanisms include:—
1. The control climate.
2. Management involvement.
3. Supervision.
4. The selection and socialization of individuals.
5. Organization structure.
These mechanisms are key not only because they have a significant influence on the control of new product development projects, but also because they are amenable to manipulation by management.
It is proposed that there is no one best management control system for all situations. Rather, the management control system that will be most successful is the one that is best suited to a particular product strategy. A discussion of the characteristics of two distinctly different product strategies is presented, followed by a discussion of each of the five control mechanisms mentioned above. Finally, we discuss the integration of each product strategy with its respective management control system.     

公路工程造价控制与管理

近年来的公路建设中,决算超预算、预算超概算、概算超估算的＂三超＂现象仍很普遍,以至于某些建设项目投资失控,资金缺口较大,从某种意义上来讲,反而制约了国民经济的快速发展。在市场经济条件下,只有合理地确定造价,有效地控制造价和科学地管理造价,才能实现项目管理目标,实现良好的经济效益。     

成本控制与财务管理目标

财务成本管理是企业管理的重要组成部分,主要包括投资资金,资金使用,财务监督和利润分配.     

人本特色成本管理及其实现方式

成本管理是所有企业经营管理面对的“传统”课题,也是大多数企业努力探索、精心研究、力求实效的问题.新汶矿业集团华丰煤矿在长期生产经营实践过程中,体会到企业加强成本管理只有抓住“人”这一根本性的要素,有效实施人本特色成本管理,才能对降本增效起到事半功倍的效果.     

MRP: A tool for product and sales management

One of the most important developments in the area of production and inventory control in recent years is the structuring and application of overall systems to control the flow of work and materials through the plant. The important aspects of these new systems are discussed below, as well as the benefits that such systems can provide. Attention is given to the opportunities that such systems afford the marketing function, in the context of product and sales management.     

成品油销售运行管理机制创新设想

在分析我国成品油销售企业油品数量与质量管理方式存在的主要问题的基础上,提出了油库收发油普遍采用质量流量计,油品交接各环节全面使用电子锁阀门控制系统,加油站采用零售管理系统自动获取液住仪数据来收油,加油站损耗考核时采用质量考核,应用移动式集装箱检查系统对油罐车进行管理等建议和设想.     

Upper management control of new product development projects and project performance

While some degree of freedom and flexibility is an essential ingredient to productive cross‐functional NPD teams, upper‐managers are faced with the challenge of instituting effective control mechanisms which head projects in the right strategic direction, monitor progress toward organizational and project goals, and allow for adjustments in the project if necessary. But too much or the wrong type of control may constrain the team's creativity, impede their progress, and injure their ultimate performance. Therefore, this study examines formal and interactive control mechanisms available to upper‐managers in controlling new product development (NPD) projects, and the relationship between these mechanisms and NPD project performance. Formal output and process controls are examined which consist of the setting and monitoring of outcomes, such as goals, schedule and budgets, and of processes and procedures, respectively. This study also looks at how the effectiveness of these control mechanisms may be contingent upon the degree of innovativeness in the project and the degree to which the project is part of a broad product program. In addition, the use of formal rewards for achieving team performance as opposed to rewards for individual achievement is investigated. Lastly, interactive controls are examined which consist of upper‐managers interacting directly with project members in the development of strategy and operational goals and procedures prior to the start of the project, and upper‐managers intervening in project decision‐making. Questionnaire data are collected on 95 projects across a variety of industries. The findings suggest that while NPD projects teams need some level of strategic direction concerning the objectives to be accomplished and the procedures to be followed, upper‐level managers can exert too much control. In particular, the findings showed a negative association between the use of upper manager‐imposed process controls and project performance. The findings also indicated that the degree to which upper‐managers intervened in project‐level decisions during the project was negatively related to project performance. However, the results showed support for the notion that early and interactive decision‐making on control mechanisms is important for effective projects. In particular, early team member and upper‐management involvement in the setting of operational controls, such as goals and procedures for monitoring and evaluating the project, was positively associated with project performance. This study provides additional insight into our understanding of upper‐management support in new product development. The study suggests that upper‐managers can over control with the wrong type of controls, and suggests effective ways of implementing participative and interactive control mechanisms.