CAJ | 학술논문

身为PCB制造产业里的一员,多年来深切的感受到了PCB制造利润空间的压缩和成本控制的压力.关于PCB的成本问题,从来也是从业者一直在深度探讨,却鲜有固定的范本可供复制,虽然保密是关键原因,但由于PCB的流程长长,产品种类多多,确实难以以一概全.什么样的系统以及什么样的成本运作方案,可以让管理者对每一个产品的理论成本和实际产生成本可以一目了然,做到实时的成本查询而不是事后财务均摊成本呢?本文将从如何实现成本实时体现着手,借用Oracle ERP (enterprise resource plan)的BOM (Bill of material)模块,讨论一种可行性的方法.
신위PCB제조산업리적일원,다년래심절적감수도료PCB제조리윤공간적압축화성본공제적압력.관우PCB적성본문제,종래야시종업자일직재심도탐토,각선유고정적범본가공복제,수연보밀시관건원인,단유우PCB적류정장장,산품충류다다,학실난이이일개전.십요양적계통이급십요양적성본운작방안,가이양관리자대매일개산품적이론성본화실제산생성본가이일목료연,주도실시적성본사순이불시사후재무균탄성본니?본문장종여하실현성본실시체현착수,차용Oracle ERP (enterprise resource plan)적BOM (Bill of material)모괴,토론일충가행성적방법.
Working in PCB field, we have deep feeling of the pressure from PCB’s margin cut down year by year and cost control more and more strictly for many years. For the questions of PCB’s cost control, we were always doing deep discussion but there was not a model can be copied to our system, though keeping secret was one of the key reason, we still can understand that the long process flow and many kinds of PCB products make it hard to include all things in one way. So, what kind of cost system and what scheme can we use for cost control, then we can let the top managers understand what happened to the difference between the theoretic cost and actual cost, and let the cost be found out in real-time but not just share equally by financial department after all things done, Here, by using Oracle ERP and the module of BOM, this paper will talk about one of the feasibility way of how to do the real-time cost controlled.