摘要
针对工程机械企业粗放式生产管理容易带来极大的成本浪费问题,从"人、机、料、法、环"方面综合分析了工程机械企业生产成本的主要构成因素有:人工成本、设备成本、物料成本、工艺成本、环境成本。结合这些因素的特点,探讨了相应的控制措施,为如何降低制造成本提供了管理思路,以便生产管理人员能够有针对性的采取合理的生产成本管理方法,控制企业的生产成本,确保企业健康发展。
Extensive production management in construction machinery enterprises will cause a great waste. In order to solve the problem, the influencing factors of production cost were analyzed on the base of the man, machine, material, method and environment. The control measures was discussed by combining with each factor. The production manager can adopt reasonable method to control the production cost. This paper also provides some management thinking to tell us how to reduce the production cost of construction maehinery enterprises.
出处
《价值工程》
2013年第17期130-132,共3页
Value Engineering
关键词
工程机械
制造
生产成本
控制
construction machinery
manufacture
production cost
control
