Research On Tooling Cost Management Of F Company C Product

F enterprise is the world’s largest mobile phone component manufacturer and the world’s leading smart phone technology manufacturer,mainly engaged in the development,design and manufacture of precision mechanism components of C product.Due to product characteristics and production process requirements,C product development and production process need to use a large number of tools,tool development costs of tens of millions to hundreds of millions of Yuan per year.Because the performance and quality of the tool directly affect the quality of the products,how to ensure the quality of the product while realizing the tool cost reduction is the main purpose of this paper.By learning tool cost management theory of domestic and foreign relevant industry,and the tool life cycle theory,this paper combined project organization theory and cost management method with F enterprise’s tool cost management practice such as tool budget,purchasing,cost accounting and inventory management to find,analyze and solve tool cost management issue.Firstly,considering the tool budget and the purchase can’t be rational determined,this paper reclassifies the tool to standard tool and nonstandard tool,and establishes standard tool database.Through the statistics and analysis of the tool life with the mass production of historical project,this paper unifies the tool’s standard life and average unit price.With the standard cost method,this paper can judge and control the rationality of the tool budget.Secondly,in view of the tool procurement management process is not standardized,this paper standardizes the tool price approving process,at the same time importing external advantage suppliers,using target cost method to improve the tool cost performance.Thirdly,as tool cost accounting of per unit product is not accurate,this paper by analyzing the product development and production process,using activity-based costing method,carrying on activity breakdown and resource motivation analysis so that accurately collect the cost object.And through the statistics of each factory product output quantity and the actual number of received tool,this paper account unit product tool cost,thus accurately identify the key improvement object of tool cost,and promote the effective improvement of tool cost.Lastly,with tool dull inventory takes up a lot of cost,this paper through the study of the classification analysis of dull inventory causes,put forward the dull resource efficient utilization and effective prevention actions,timely clean up the dull inventory and reduce dull inventory from the source,really promote the effective improvement of tool cost.In conclusion,with the integrated use of MBA management theory,combined with the enterprise practice,and key factor analysis of the tooling cost management,and by focusing on the tooling cost of rationalization,standardization,regulation,delicacy management,this paper not only reduces the tool cost per unit product indeed,but also improves product competitiveness and promotes the sustainable and stable development of F enterprise,further more provides reference for peer enterprises’ tool cost management.