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To Enhance the Competitiveness in Tai Cheung Electric Company by Reducing the Cost of Manufacturing

 
A paper submitted in partial fulfillment of the requirements of the degree of Bachelor of Arts

The Institute of Online Education
Beijing Foreign Studies University

 
北京外国语大学网络教育学院
学士学位论文诚信声明

本人郑重声明： 所呈交的学士学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。论文所涉及的项目为本人亲自负责或者参与实施的项目。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品成果。本人完全了解本声明的法律结果由本人承担。

学士学位论文作者签名：叶宝新
日期：二OO九年十二月三十一日

摘要
大昌电业公司（简称大昌）是一家以生产、加工电子连接线及电子连接器的电子加工公司。该公司于1980年在香港创建，以其悠久的历史、良好的信誉和优质的产品吸引着一批新老客户。但是，由于2009年初的金融危机以及原材料铜的迅猛上涨，公司的销售成本不断提高，最后不得不调高其销售价格而导致销售额锐减，财务报表的数字一度呈赤字。
公司营运的最终目的是在于盈利，因此扭转目前公司亏损的局面迫在眉睫。纵观其今年度亏损之原因，主要根结在于销售成本的提高大大降低了公司的竞争力；而导致公司竞争力降低的最根本原因是大昌未能合理地掌握供应商提供的原材料的价格从而导致销售成本不合理地增长；另外管理层对于相关新的劳动法律的出台亦未合理地制订相应的衔接政策，从而直接影响员工的工作效率及积极性。
本论文旨在通过设计一个降低原材料采购成本及提高员工工作效率的方案，在经济前景利好的前提下，希望籍此降低公司的生产成本并提高其自身的竞争力，从而提高销售额并最终往盈利的方向发展。本项目的实施期间为二OO九年九月份至二OO九年十月份。项目实施前期，通过对采购部及生产直接员工的问卷调查方法找出了如何降低生产成本、提高工作效率从而提高竞争力的设计方向。中期在通过对现有供应商原材料价格成本的分析、谈判的基础上一并开发新的原材料供应商，大昌公司的原材料成本得到了有效的控制。在人工成本方面，通过绩效考核及奖罚政策，充分肯定了员工对企业的贡献并抑制了其一定的惰性，从而提高了员工制造产品的产能及降低了产品制造不良率。
经过中前期的调查分析、实施运行和后期的客观评估，大昌公司已能较合理地掌握原材料的采购成本；公司相关政策的制订与完善亦大大提高生产员工的工作效率，销售成本有了明显的降低。而销售成本的降低明显地提高了公司的竞争力并带动了销售额的提高，亏损的状况得到了显著的改善并且已小有盈利，论文的项目取得了预期中的效果。实践结果证明，降低销售成本在公司的营销决策中起着举足轻重的作用，只有降低销售成本，提高竞争力，公司才可以提高销售额，增加利润，才可能在激烈的市场竞争中立于不败之地。

关键词：销售成本；竞争力；原材料成本；绩效考核；工作效率
 
Abstract
This BA degree paper presents a detailed report of a project implemented to enhance the competitiveness in TC by reducing its manufacturing cost. TC is a company which processes electrical components and wiring harnesses and its products are widely used in electric appliances. The company has maintained its competitiveness for many years. However, TC has faced a severe problem of profit losses in 2009 due to the rising cost of manufacturing because of the financial trauma this year. It is hypothesized that the company can regain its competitiveness by reducing the manufacturing cost as well as the recovery of the economy. This project is aimed at reducing the current manufacturing cost by 5% to 10%, increasing the revenue by 10%, thus reducing the company’s profit losses after the project’s implementation. Scientific research methods of questionnaires and SWOT analysis were used in the identification and analysis of the problems. Flowchart and project framework were adopted in the project design, implementation and evaluation. The key methods such as cost analysis and negotiation were used for reducing the cost of purchasing materials; the company’s new and original regulations were evaluated and improved for motivating the employees in TC and improving their working efficiency. The project has lasted for two months from September 2009 to October 2009. After the project was completed, the goal of the project was achieved successfully. TC has reduced its purchasing cost as well as improving its employees’ working efficiency by increasing the output capacity and reducing the fraction rate. Thus, TC has regained its competitiveness and the revenue of the company has increased significantly. At the same time, the profit losses of TC have improved in September and it began to earn profits in October. There is no doubt that manufacturing cost plays an important role in a manufacturing company and by reducing the manufacturing cost, together wi本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。