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覆铜板的采购策略与生产运作成本变化之规律探索 被引量:1

Research of CCL material purchasing tactics and rules of operation cost variation
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摘要 成本控制是线路板生产中的一个最重要的环节,也关系到大多数线路板厂的利润状况,甚至是生死存亡的重要工作内容。成本控制是任何一家线路板厂都不得不考虑的问题。生产线路板所需的最重要的也是占成本最大的一种物料---板料,其采购成本相信许多线路板厂都在头疼的事情。板料价格的涨跌、交期的快慢,直接影响了线路板厂的采购决策、库存方案、以及生产制造的品质管控等等,也影响到线路板厂的整体运营水平和利润率。面对涨价,是忍让接受、还是积极换料?如何去平衡其中的关系?本文给出了一些研究结果和方案,希望广大线路板厂的决策层们读后能有所收获。 Cost controlled is one of the most important parts for PCB's fabrication,also it relates to the interest of many PCB plants,even an important job affects a company's survival.Cost controlled is a job that every PCB factory has to consider carefully.CCL is the biggest ratio shared in fabrication material cost,we believe many factories' makers must get a headache ofits cost issue.The material's cost down or up,delivery lead time short or long,all these affect the logistic decision,store scheme and quality controlled during PCB making of the factory,of course these also affect the interest ratio and sales management levels of the plants.When we face to cost increase,should we accept or change the vendor? Or enlarge store amount? How to balance the relation ship among all these things? This article gives some research result and scheme,hope that and can give some helps to our top decision-making managers.
作者 刘东
出处 《印制电路信息》 2010年第S1期488-498,共11页 Printed Circuit Information
关键词 成本控制 电路板 覆铜板 cost controlled,PCB,CCL
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