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Mold Purchase Cost Research For Parts Supplier Of W Corporation

Posted on:2022-10-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y F BuFull Text:PDF
GTID:2492306608473034Subject:Accounting
Abstract/Summary:PDF Full Text Request
Mold is very important in modern industrial production.The highly precision,consistency,productivity and low consumption of mold parts make them so important in manufacture.W company also needs mold to guarantee production.However,instead of purchasing mold directly from mold factory,it purchases mold parts from supplier.For technical confidentiality and friendly cooperation,W corporation also paid for the mold cost invested in the parts production.As W company correspond with first class parts suppliers and have no control on second class mold suppliers.Mold cost price is provided by parts suppliers and its authenticity can not be proved.Purchasers mainly consider parts price and mold price is for back up.In addition,mold price is influenced by product demand which makes it difficult to evaluate.As the mold investment in the past three years has exceeded 50 million per year and is increasing every year,the price of the mold,the investment reason,tooling quality has been challenged many times by different parties.They want to know whether the price is the best in the market and is reliable.Therefore,it is extremely urgent to accurately evaluate the cost of mold procurement and reduce the company’s mold expenditure.As mold manufacture is a complex and systematic project with a long production period,many procedures and uncertain factors,the price of mold is influence by many factors.The decomposition of mold cost is the key to analyses the whole price and to judge mold purchase price.Setting plastic mold cost as research target and based on WBS method decomposition of mold manufacture procedure,the article establishes mold manufacture cost and evaluation optimization model.First,in analysis of the theory of work decomposition and cost decomposition and combine research method on mold cost evaluation,the article analyses the characteristic of mold from project establishment to production hand over and decompose mold cost.Secondly,mold cost is combined with material cost/manufacturing cost/standardized component purchasing and delivering cost.After researching and improving the cost estimation problems,the cost elements in the mold manufacturing process were sorted out in detail,the calculation method of mold cost was found,and a suitable mold cost estimation model for the current mold was established.Using the calculation module,we can develop a mold cost evaluation model suitable for the company,evaluate the supplier’s mold quotation accurately,and provide a powerful weapon for business negotiations.
Keywords/Search Tags:WBS work break down, Parts supplier mold, Purchase cost, cost measurement
PDF Full Text Request
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