| As 21st century coming, the car industry has developed rapidly. Due to the improvement of people's living standard, car sales have great breakthrough, and changing from the traditional foreign imports development to national independent research, the production of domestic cars have been significantly improved in recent years. The installation of each parts has become standardized operations, while the transportion of parts from supplier to production line is more complicated and the way of choosing is more diversified, so logistics is very important in the car industry. Each car is made by thousands of kinds of component, so only by considering carefully about each parts'logistics mode, can bring the most benefit to the enterprise.Nowadays the logistics has become the third profit source besides natural resources and human resources. Many industries, car industry included have paid great attention to the logistics cost of research, but chinese current financial accouting system did not install the logistics cost subject, scattering in cost and expense instead. So it's difficult for enterprises'managers to separate logistics'cost from financial statements and accounting statements. Based on the blank research in the field, my essay is to study the logistics cost calculation method of car parts.Foreign coutries, such as europe coutries, America and Japan, adotped modern logistics management concept,lean logistics thoughts and on-time thoughts in automobile logistics aspects. The essay has researched out of the car parts logistics cost calculation method based on the thinking of international front and the objects of FAW CAR CO.,LTD.Knowning the car assembly process and lean logistics is my research's basics. According to the basics,I conclude logistics cost calculation of three processes (lead, smooth constructrion and SPS)of online way on the basic of lean logistics, calculating logistics cost of three parts as example, the data for calculating is from FAW CAR CO., LTD. The essay's last foothold and actual significance is to determine the on-line way of the parts which are not be sure of the ways, according to the calculation of sigal part's logitics cost.The paper elaborates the background and significance of the parts' logistics cost on general assembly line comprehensively, and descibes the related theory, such as the concept of modern logistics and logistics cost, "secret continent" theory,logistics cost iceberg theory, third profit source theory and benefit back counter theory. From macroscopic view, the essay summarize the methods of caculating dominant cost and recessive cost, the direct cost and indirect cost,and the cost baisic on the various classification of logistics cost.The main part introduces the composition and process flow of mixed general assembly line of FAW CAR, and seperately introduce the concept, process decompose and micro cost calculation method of three logistic distribution mode which are lead, smooth distribution and SPS. Then I calculate the cost of engine, brake and car door lock according to the survey of FAW CAR.At last, the essay analysis the internal factors and external factors which influence the mode of on-line, and summarize the specific methods of the car's parts'on-line mode. The mode is to analysis the internal and external factor of the parts, then obtain a conclusion of on-line mode qualitatively. If the conclution is not certain, quantitatively put the method of compare the logistics in to use. Finally, an accurate mode will be obtain. |
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