MBA教育中心知识库

成本管理是企业经营管理的核心之一，在激烈的市场竞争环境下，只有不断强化企业成本管理，有效降低各项成本，才能让企业在市场中占据主动，提升企业的竞争力。精益生产的管理方式是帮助企业审视经营和生产过程，发现显性和隐性的问题点，从而改进问题，消除浪费，降低成本，提高效率和收益的有效方法，推行精益生产将能有效地帮助企业降本增效，提升综合竞争力。基于此，研究以SAE公司研磨成本为对象，对其成本管理问题进行深入的探讨。

SAE公司自1980年成立以来，以生产机械硬盘磁头及磁头折片组合为主打产品，始终在数据存储行业占据领先地位，市场份额与经济效益均表现卓越。然而，随着存储技术的不断进步与存储媒介的日益多样化，特别是固态硬盘（SSD）作为机械硬盘（HDD）的同类竞争产品，凭借其快速的读写和优异的抗震性能以及近年来单位容量价格的大幅降低，对机械硬盘的市场份额构成了严峻挑战。在此背景下，机械硬盘若想在竞争激烈的存储市场中保有一席之地，除持续改进产品性能外，降低生产成本以维持价格优势亦成为关键。对于SAE公司而言，作为机械硬盘核心部件硬盘磁头的供应商，降低生产加工成本，对于提升其公司竞争力具有至关重要的意义。

在研究过程中，运用了多种先进理论与方法，包括精益生产理论、TRIZ发明问题解决理论等，对硬盘磁头加工过程中的关键研磨工序进行了深入剖析。针对金属研磨盘和金刚石研磨剂的大量消耗，以及不合理的制造费用与人工成本等问题，提出了相应的优化工艺方法。同时，通过采用自动化与智能制造技术，降低了辅料消耗、减少了人工操作、提高了硬盘磁头合格率，并且优化了生产管理与车间布局，减少了浪费，从而有效降低了单位产品的生产成本，助力SAE公司保持持续竞争优势。对SAE公司的研究在一定程度上为类似制造型企业在生产过程中的精益改善提供了重要参考与借鉴，有助于他们在这些方面实现改进并降低生产成本。

Cost management is one of the cores of enterprise operation and management. In the fiercely competitive market environment, only by continuously strengthening cost management and effectively reducing various costs can enterprises gain the initiative in the market and enhance their competitiveness. Lean production is an effective method that helps enterprises examine their business and production processes, identify explicit and implicit problems, thereby improving issues, eliminating waste, reducing costs, and increasing efficiency and profits. Implementing lean production will effectively assist enterprises in reducing costs and increasing efficiency, thereby enhancing their overall competitiveness. Based on this, the research focuses on the lapping costs of SAE Company and conducts an in-depth discussion on its cost management issues.

Since its establishment in 1980, SAE Company has specialized in the production of mechanical hard disk drive (HDD) heads and head gimbal assemblies (HGAs), consistently occupying a leading position in the data storage industry with outstanding market share and economic benefits. However, with the continuous advancement of storage technology and the increasing diversification of storage media, particularly solid-state drives (SSDs) as competing products to HDDs, SSDs pose a severe challenge to HDDs' market share due to their fast read-write speeds, excellent shock resistance, and significant reductions in unit capacity prices in recent years. In this context, if HDDs want to maintain a place in the competitive storage market, apart from continuously improving product performance, reducing production costs to maintain a price advantage has also become crucial. For SAE Company, as a supplier of HDD heads, which are core components of HDDs, reducing production and processing costs is of utmost importance for enhancing its competitiveness.

During the research process, various advanced theories and methods, including lean production theory and TRIZ (Theory of Inventive Problem Solving), were utilized to conduct a thorough analysis of the key lapping processes in HDD head processing. Corresponding optimization methods were proposed for issues such as the substantial consumption of lapping plates and diamond abrasives, as well as unreasonable manufacturing expenses and labor costs. Simultaneously, by adopting automation and intelligent manufacturing technologies, auxiliary material consumption was reduced, manual operations were decreased, the yield of HDD heads was improved, and production management and workshop layout were optimized, thereby minimizing waste and effectively lowering the production cost per unit. This assisted SAE Company in maintaining its competitive advantage. The research on SAE Company provides important references and insights for similar manufacturing enterprises in their pursuit of lean improvements during production processes, helping them achieve improvements and reduce production costs in these aspects.