本文選題：制造業(yè) + 成本管理�。� 參考：《華東理工大學(xué)》2017年碩士論文

【摘要】：在當(dāng)前全球化的市場(chǎng)環(huán)境下,國(guó)內(nèi)外企業(yè)之間的競(jìng)爭(zhēng)日趨激烈。隨著中國(guó)人口紅利的消失,在原材料價(jià)格上漲、人工成本上漲、人民幣不斷的升值等眾多因素的影響下,中國(guó)制造面臨著越來(lái)越困難的處境。為了讓企業(yè)在競(jìng)爭(zhēng)中處于不敗之地,在同等質(zhì)量和功能的前提下,"成本領(lǐng)先"顯得非常重要。但在我們國(guó)家,由于現(xiàn)代企業(yè)管理起步較晚,所以成本管理水平不高一直都是制約企業(yè)生存、獲利和發(fā)展的重要原因之一。在這種情況下,很多企業(yè)為了生存,不得不思考如何降低制造成本。大多數(shù)企業(yè)降低成本的方法都從管理者的主觀意愿出發(fā),缺乏市場(chǎng)驅(qū)動(dòng),員工缺乏積極性,因此成效都不盡顯著。本文通過(guò)查閱大量文獻(xiàn),了解目標(biāo)成本控制的國(guó)內(nèi)外發(fā)展?fàn)顩r,借鑒前人的理論、已取得的研究成果以及相關(guān)文獻(xiàn),以TP項(xiàng)目為切入點(diǎn),研究海隆管道公司目標(biāo)成本控制。理論和實(shí)踐相結(jié)合,以發(fā)現(xiàn)問(wèn)題、分析問(wèn)題和最終解決問(wèn)題為主線,通過(guò)解決TP項(xiàng)目的目標(biāo)成本控制中的具體問(wèn)題,來(lái)探討和構(gòu)建符合企業(yè)成本控制的具體路線和方法。嘗試在成本控制方面提出一些新的解決問(wèn)題的思路,對(duì)目標(biāo)成本管理模式進(jìn)行創(chuàng)新和發(fā)展,以期望使之得以推廣和應(yīng)用,更新我國(guó)傳統(tǒng)成本管理理念,全面提高成本管理水平。
[Abstract]:In the current global market environment, the competition between domestic and foreign enterprises is becoming increasingly fierce.With the disappearance of China's demographic dividend, manufacturing in China is facing an increasingly difficult situation under the influence of rising raw material prices, rising labor costs and a rising yuan.In order to make the enterprise in an invincible position in the competition, "cost leading" is very important under the premise of the same quality and function.But in our country, due to the late start of modern enterprise management, the low level of cost management has been one of the important reasons that restrict the survival, profit and development of enterprises.In this case, many enterprises in order to survive, have to think about how to reduce manufacturing costs.Most of the cost reduction methods are based on the subjective will of managers, lack of market driven, lack of enthusiasm of employees, so the results are not significant.Through consulting a large number of documents to understand the development situation of target cost control at home and abroad, using for reference the previous theories, the research results and related documents, taking TP project as the breakthrough point, the paper studies the target cost control of Hailong Pipeline Company.With the combination of theory and practice, this paper discusses and constructs the specific route and method of enterprise cost control by solving the specific problems in the target cost control of TP project, taking discovering problems, analyzing problems and solving problems as the main line.This paper tries to put forward some new ideas to solve the problem in cost control and to innovate and develop the target cost management mode in order to promote and apply it, renew the traditional cost management concept and improve the cost management level in an all-round way.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.7;F406.72

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