本文關(guān)鍵詞：馮家塔煤礦成本管理模式創(chuàng)新研究　出處：《西北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 馮家塔煤礦 成本管理 目標(biāo)-作業(yè)成本法

【摘要】：對(duì)于煤炭企業(yè)來說,成本管理是當(dāng)前財(cái)務(wù)管理面臨的薄弱環(huán)節(jié)。煤炭價(jià)格的市場化,使得煤炭企業(yè)只有通過降低成本來實(shí)現(xiàn)經(jīng)濟(jì)效益最大化。但是,由于煤炭行業(yè)的特殊性以及國家宏觀政策的變化,不少煤炭企業(yè)的利潤率日益縮小,甚至有些企業(yè)嚴(yán)重虧損,也使得煤炭企業(yè)的缺乏市場競爭力,因此,如何運(yùn)用科學(xué)的成本管理理念和現(xiàn)代化的成本管理方法,是煤炭企業(yè)面臨的嚴(yán)峻課題。 本文采用定性和定量相結(jié)合、文獻(xiàn)查閱和實(shí)地調(diào)查相互結(jié)合的研究方法,首先,通過對(duì)成本管理的基礎(chǔ)理論進(jìn)行深入的分析,并對(duì)目前的成本管理方法進(jìn)行了系統(tǒng)而全面的比較研究；其次,以馮家塔煤礦的成本管理為研究對(duì)象,結(jié)合馮家塔煤礦的生產(chǎn)工藝,以及成本構(gòu)成等各方面影響因素,對(duì)目前馮家塔煤礦成本管理中存在的主要問題進(jìn)行了全面分析,發(fā)現(xiàn)馮家塔煤礦的成本管理,仍然使用以產(chǎn)品為成本核算對(duì)象的傳統(tǒng)方法,很少重視成本實(shí)現(xiàn)的前因后果,不利于馮家塔煤礦對(duì)具體問題采取具有針對(duì)性的解決方案,并對(duì)產(chǎn)生問題的原因進(jìn)行了深入分析；再次,根據(jù)馮家塔煤礦的特點(diǎn),提出了馮家塔煤礦成本管理的創(chuàng)新模式--目標(biāo)作業(yè)成本管理法,其具體過程為：從作業(yè)成本庫的建立到目標(biāo)成本的確定、分解以及資源庫各項(xiàng)資源的歸集、分配再到成本分析與控制；最后針對(duì)馮家塔煤礦成本管理的創(chuàng)新模式提出了實(shí)施的保障措施。 通過理論與實(shí)際的結(jié)合,對(duì)馮家塔煤礦的成本管理問題及創(chuàng)新模式的研究,構(gòu)建了馮家塔煤礦成本管理的創(chuàng)新模式--目標(biāo)作業(yè)成本管理,這種成本管理模式不僅符合馮家塔煤礦加強(qiáng)成本管理與控制的現(xiàn)實(shí)要求,又對(duì)同行業(yè)其他企業(yè)提供了很好的借鑒和參考依據(jù),進(jìn)而可以提高我國煤炭企業(yè)在國際間的競爭地位。
[Abstract]:For coal enterprises, cost management is the weak link of current financial management. The market price of coal, the coal enterprises only by reducing the cost to achieve maximum economic benefits. However, due to changes in the coal industry and the particularity of the national macro policy, many coal enterprises profit margins shrinking, and even some enterprises seriously the loss, also makes coal enterprises lack of market competitiveness, therefore, how to use the method of cost management cost management philosophy and modern science, is a serious problem faced by coal enterprises.
This paper uses a combination of qualitative and quantitative analysis, literature review and field survey research methods, combined with the first, through the in-depth analysis of the basic theory of cost management, cost management and the current methods of systematic and comprehensive comparative study; secondly, the cost management Feng Jia tower coal mine as the research object, combined with the the production process of Fengjiata coal mine, and the cost and other factors, the current problems of Fengjiata mine cost management conducted a comprehensive analysis, found that the cost management of Fengjiata mine, still use the traditional method of cost accounting object to the product, little attention to the cost of the antecedents and consequences, is not conducive to Feng Jiata coal mine targeted solutions to specific problems, and the causes of the problems are analyzed; thirdly, according to the characteristics of Fengjiata coal mine And put forward the innovation pattern of the target cost management method of Fengjiata mine cost management, the specific process is as follows: from the establishment of operating cost base to determine the target cost, the decomposition and accumulation of resources of various resources, income distribution and cost analysis and control; finally put forward the implementation of safeguards for the innovation mode of Fengjiata the cost management of coal mine.
Through the combination of theory and practice, the research on the problem of cost management and innovation mode of Fengjiata coal mine, the construction of the innovation pattern of target activity cost management of Fengjiata mine cost management, the cost management model not only meets the practical requirements of Fengjiata coal mine to strengthen the cost management and control, and provides a good reference and the reference for other enterprises in the same industry, which can improve the competitive position of China's coal enterprises in international.

【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.21

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本文編號(hào)：1385157