本文關(guān)鍵詞：蘇州西門子電器有限公司成本控制研究　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本管理 成本控制 價(jià)值鏈 精益生產(chǎn)

【摘要】：在當(dāng)今制造業(yè)競(jìng)爭(zhēng)尤為激烈的情況下,采用先進(jìn)的成本控制方法作為企業(yè)的財(cái)務(wù)管理方式,越來越得到廣泛的推廣認(rèn)可與應(yīng)用。通過分析成本控制中存在的問題,消除浪費(fèi),建立和完善成本控制的流程和制度,降低成本;降低生產(chǎn)性原材料、在制品與成品的庫存;確保企業(yè)在競(jìng)爭(zhēng)激烈市場(chǎng)中持續(xù)保持著成本優(yōu)勢(shì)地位,因此先進(jìn)的成本控制的方法的推行越來越成為企業(yè)應(yīng)對(duì)市場(chǎng)激烈競(jìng)爭(zhēng)與提升競(jìng)爭(zhēng)力的有效保證,對(duì)提高制造業(yè)生產(chǎn)管理水平與增強(qiáng)企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)具有重要的現(xiàn)實(shí)意義。首先本文指出了傳統(tǒng)成本管理方式給企業(yè)帶來的弊端和局限性,企業(yè)無法持續(xù)保持成本和競(jìng)爭(zhēng)優(yōu)勢(shì)。而成功推行現(xiàn)代先進(jìn)的成本管理方式的企業(yè)則可以持續(xù)保持競(jìng)爭(zhēng)優(yōu)勢(shì),指出了現(xiàn)代先進(jìn)的成本控制方式相對(duì)于傳統(tǒng)的成本控制方式,可以監(jiān)控企業(yè)戰(zhàn)略目標(biāo)的實(shí)施進(jìn)度,在市場(chǎng)激烈競(jìng)爭(zhēng)中確保企業(yè)持續(xù)保持著優(yōu)勢(shì)地位。尤其在推行新的成本管理方法和完善原有的成本管理模式時(shí),公司管理層需要全程參與集中關(guān)注,以激發(fā)員工的智慧和潛能,充分調(diào)動(dòng)員工的積極性,取得更大的利潤(rùn)效益;成本管理方式需要遵循持續(xù)改善的原則,持續(xù)不斷地將實(shí)施中發(fā)現(xiàn)的問題逐一進(jìn)行改善,才能讓每一位員工深切體會(huì)推行成本管理對(duì)于企業(yè)生存和發(fā)展的重要性,幫助實(shí)現(xiàn)公司的戰(zhàn)略。其次以蘇州西門子電器有限公司為研究背景,通過SWOT分析指出了公司成本管理當(dāng)前發(fā)展的優(yōu)勢(shì)、劣勢(shì)、機(jī)會(huì)與威脅,提出解決公司發(fā)展的瓶頸之一是需要導(dǎo)入現(xiàn)代先進(jìn)的成本控制方式來改善現(xiàn)有的局面,盡快擺脫窘境;對(duì)蘇州西門子電器公司成本管理現(xiàn)狀進(jìn)行深入分析,指出在成本管理模式和成本分析等方面存在的問題,如材料價(jià)格高,新品開發(fā)成本高,廢料成本高,存貨庫存高,人員成本高這些成本問題對(duì)公司發(fā)展所帶來的影響,運(yùn)用價(jià)值鏈進(jìn)行相應(yīng)的診斷分析公司當(dāng)前的成本管理問題;其次在分析成本管理問題的基礎(chǔ)上,對(duì)價(jià)值鏈中的上下游活動(dòng)進(jìn)行一定的調(diào)整,減少生產(chǎn)過程中所帶來的浪費(fèi),提高整個(gè)價(jià)值鏈對(duì)應(yīng)的價(jià)值活動(dòng),提出將精益生產(chǎn)的理念結(jié)合在成本控制中,并結(jié)合公司的實(shí)際狀況設(shè)計(jì)了從產(chǎn)品開發(fā),到產(chǎn)品生產(chǎn),產(chǎn)品銷售等貫穿整個(gè)價(jià)值鏈的成本控制和成本改善方案。最后本文闡述了成本管理的實(shí)施目標(biāo)與計(jì)劃以及蘇州西門子電器公司在順利實(shí)施方案管理層給予的保障作用。通過本文對(duì)成本管理方式應(yīng)用方案的論述,說明了推行價(jià)值鏈分析和精益生產(chǎn)能夠消除浪費(fèi),降低成本,對(duì)其他制造企業(yè)起到一定的借鑒與參考作用,進(jìn)而不斷提升企業(yè)的競(jìng)爭(zhēng)活力。
[Abstract]:In today's manufacturing industry competition is particularly fierce, as the control method of enterprise financial management using advanced cost, more and more widely recognized and widely used. The elimination of waste by analyzing the problems in cost control, cost control, establish and improve the rules and procedures, reduce the cost and reduce the production of raw materials;, WIP and finished goods inventory; ensure enterprises continued to maintain a cost advantage in the fierce competition in the market, so the advanced method of cost control implementation has become more and more effective guarantee for enterprises to cope with the market competition and enhance competitiveness, is of great practical significance to improve the manufacturing level of production management and enhance enterprise competitive advantage first. This paper points out the disadvantages and limitations of the traditional cost management mode brings to the enterprise, the enterprise can not continue to maintain the cost and competitive advantage and. The power to implement modern advanced cost management mode of enterprises can continue to maintain the competitive advantage, the paper points out that the advanced modern control method compared with the traditional cost control method, can monitor the progress in the implementation of the strategic goal of the enterprise, in the fierce market competition to ensure that enterprises continued to maintain a dominant position. Especially in the implementation of the new cost management methods and perfect the original cost management mode, the management of the company to participate in focus, in order to stimulate employees' wisdom and potential, fully mobilize the enthusiasm of the staff, make more profit; the cost management should follow the principle of continuous improvement, continuous implementation of the problems found in one by one to make improvement every employee understand the importance of cost management for enterprise survival and development, help achieve the company's strategy. Secondly in Suzhou Simon The Electric Appliance Co. Ltd as the research background, through the SWOT analysis pointed out that the current development of the company cost management advantages, disadvantages, opportunities and threats, put forward to solve the bottleneck of the development of the company is the need to import the advanced modern cost control method to improve the existing situation, get rid of the dilemma as soon as possible; the in-depth analysis of the current situation of the cost management of Suzhou SIEMENS electric appliance company and points out the existing mode of cost management and cost analysis and other issues, such as the development of new materials with high prices, high cost, high cost of waste inventory, high impact, high personnel costs these costs brought by the development of the company, cost management problems of the current diagnostic analysis of the company with the corresponding value chain; secondly, in based on the analysis of cost management, make some adjustments on the upstream and downstream activities in the value chain, reduce the waste during the production process, To improve the value activities of the whole value chain corresponding, put forward the concept of lean production based on cost control, and design from product development combined with the actual situation of the company, to production, product sales throughout the entire value chain cost control and cost improvement. This paper describes the implementation of the goals and plans of cost management and Suzhou SIEMENS electric company in the smooth implementation of security management scheme given by this paper. The application of project cost management, the value chain analysis and implementation of lean production to eliminate waste, reduce the cost, to some reference and reference for other manufacturing enterprises, and constantly improve the enterprise competition.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F416.6;F406.7

【相似文獻(xiàn)】

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1 范利群;加強(qiáng)事改企單位的成本控制[J];農(nóng)場(chǎng)經(jīng)濟(jì)管理;2000年04期

2 李學(xué)峰;建設(shè)節(jié)約型企業(yè)加強(qiáng)成本控制[J];會(huì)計(jì)之友;2005年04期

3 韓l毢，

本文編號(hào)：1368879