本文關鍵詞： 成本控制 控制環(huán)境 控制框架 控制制度　出處：《哈爾濱商業(yè)大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著經濟全球化的不斷深入,企業(yè)之間的競爭日益激烈,特別是美國次貸危機所引發(fā)的金融危機席卷全球之后,企業(yè)外部環(huán)境不確定性加深,企業(yè)生存與發(fā)展受到了極大的挑戰(zhàn)。外部環(huán)境不斷發(fā)生劇烈變化,各大企業(yè)特別是石油企業(yè)時喜時憂。面對市場嚴重萎縮,價格優(yōu)勢不復存在,企業(yè)不得不重新審視成本。這就需要企業(yè)在控制環(huán)境惡劣的情況下切實做好成本管理,成本控制更是重中之重。要想做好成本控制這項工作,需要企業(yè)去深入的了解和優(yōu)化成本控制體系。但由于許多企業(yè)對成本控制系統(tǒng)的認知不足,導致成本控制體系設計不健全、不完善,運行過程存在缺陷,進而導致公司的成本管理水平很難提高,成本競爭力也不高,阻礙企業(yè)的發(fā)展。 本研究以企業(yè)成本內部控制的涵義為出發(fā)點,深入闡述了企業(yè)成本內部控制的目標、程序以及原則,并以全面預算管理理論、控制論、系統(tǒng)論和信息論為理論基礎,分析了企業(yè)成本內部控制的現(xiàn)狀,提出了企業(yè)成本內部控制現(xiàn)階段存在的問題,并對問題的成因進行了深入分析。通過以上分析提出了企業(yè)成本內部控制設計的原則和成本內部控制設計的目標,確定了成本內部控制設計的步驟,對內部控制環(huán)境、原材料成本控制、工資費用流程控制、制造費用成本控制、企業(yè)管理費成本控制和其他費用流程控制等構成要素進行分析研究,設計出具體的成本內部控制框架。以大慶煉化公司為案例,對成本內部控制進行分析,將設計的成本內部控制在大慶煉化公司實施,提出了大慶煉化公司成本內部控制的目標、重點和改進,并在此過程中得到一些啟示,完善了企業(yè)成本內部控制制度,提高了企業(yè)的成本競爭力,便于公司長期的生存和發(fā)展,從而追求更加長遠的目標。
[Abstract]:With the deepening of economic globalization, competition among enterprises is becoming increasingly fierce, especially after the financial crisis caused by the subprime mortgage crisis in the United States swept the world, the uncertainty of the external environment of enterprises deepened. The survival and development of enterprises have been greatly challenged. The external environment is constantly changing dramatically. Large enterprises, especially oil enterprises, are always happy and worried. In the face of the severe market contraction, the price advantages no longer exist. Enterprises have to re-examine the cost. This requires enterprises to do a good job of cost management while controlling the environment, cost control is the most important. To do a good job of cost control, It is necessary for enterprises to understand and optimize the cost control system in depth. However, due to the lack of understanding of the cost control system in many enterprises, the design of the cost control system is not perfect, and the operation process is defective. Therefore, the cost management level of the company is difficult to improve and the cost competitiveness is not high, which hinders the development of the enterprise. This research takes the meaning of the enterprise cost internal control as the starting point, elaborates the enterprise cost internal control goal, the procedure and the principle in depth, and takes the comprehensive budget management theory, the cybernetics, the system theory and the information theory as the theoretical foundation. This paper analyzes the present situation of enterprise cost internal control, and puts forward the problems existing in the present stage of enterprise cost internal control. Through the above analysis, the paper puts forward the design principle of enterprise cost internal control and the goal of cost internal control design, determines the steps of cost internal control design, and discusses the internal control environment. Raw material cost control, wage cost process control, manufacturing cost cost control, enterprise management cost control and other cost process control are analyzed and studied. Taking Daqing Refinery and Chemical Company as an example, the cost internal control is analyzed, and the design cost internal control is implemented in Daqing Refining and Chemical Company. The goal of Daqing Refining & Chemical Company's internal cost control is put forward. Emphasis and improvement, and in the process of getting some enlightenment, improve the internal control system of enterprise costs, improve the cost competitiveness of enterprises, facilitate the long-term survival and development of the company, so as to pursue a more long-term goal.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.3

【共引文獻】

相關期刊論文 前1條

1 孟凡生;;雙重成本控制標準下企業(yè)收益分配信號博弈[J];控制與決策;2015年04期

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本文編號：1488391