| SJ Company is a top-ranked carton packaging manufacturer in east China.In recent years,with the government’s increasing emphasis on environmental protection,and with the continuous escalation of Sino-US trade frictions,the carton packaging business has been significantly impacted: Shipping volumes,unit prices,and customer quantities are being decreased;profits are being squeezed by rising raw material prices and rising labor costs.SJ Company must agilely respond to such a competitive environment by enhancing cost management.This thesis systematically studies the theories and methods of cost management both in China and abroad.Through interviews and observation,it investigates the current cost management situation of SJ’s cartons and analyzes the problems in each business procedure.Cost management solutions are brought up for raw material procurement,production,and logistics & warehousing,respectively.In the process of raw material procurement,AHP is adopted to help the company establish a better vendor assessment & selection mechanism.In the production process,various human resources allocation methods are adopted to directly reduce labor cost.Tools such as 5S management,rapid change-over,and VSM are adopted based on the Lean Production concept to bring forward efficiency improvement countermeasures.In order to improve staff awareness on cost control,this thesis creates a scientific quota standard,puts cost management to the assessment standard,and advocates the cost management culture.In the process of logistics & warehousing,a vendor classification and integration strategy is introduced to save cost,and a data statistics tool is adopted to improve the stock strategy and reduce warehousing cost.A differentiated vehicle booking strategy is introduced to improve transportation efficiency.The production steps of cartons are streamlined to reduce the waste of transportation space.A full set of recommendations are provided to improve cost management according to both SJ’s actual situation and characteristics of the carton packaging industry.By combining theory with practice,the research of carton cost management aims to find effective cost control methods and provide case reference for the cost management of medium-sized packaging enterprises,thus increasing the competitiveness of the industry. |
