本文選題：家電供應(yīng)鏈 + 成本管理　； 參考：《哈爾濱理工大學(xué)》2013年碩士論文

【摘要】：家電工業(yè)在國民經(jīng)濟(jì)中一直都占有重要的地位，它是人們?nèi)粘Ｉ钪械谋匦杵�。近些年來，隨著企業(yè)間競爭的加劇及家電總體產(chǎn)能過剩，家電供應(yīng)鏈上的節(jié)點(diǎn)企業(yè)已全面進(jìn)入微利時代。全球經(jīng)濟(jì)化進(jìn)程的加快的同時，家電業(yè)的競爭已經(jīng)從單體企業(yè)的競爭演變?yōu)楣⿷?yīng)鏈整體的綜合競爭。據(jù)統(tǒng)計，目前整個家電供應(yīng)鏈的現(xiàn)狀：總成本的55%是原材料成本，其他是與流通、營銷有關(guān)的成本。居高不下的企業(yè)間的成本，不僅削弱了家電企業(yè)的利潤空間，還在很大程度上影響著家電企業(yè)運(yùn)行效率的提高和整體競爭能力的提升�？梢娂译姽⿷�(yīng)鏈成本管理研究將成為家電供應(yīng)鏈節(jié)點(diǎn)企業(yè)的必然選擇。 本文在分析家電供應(yīng)鏈成本管理的現(xiàn)狀與存在的問題的基礎(chǔ)上，對家電供應(yīng)鏈成本進(jìn)行了系統(tǒng)性分析，包括家電供應(yīng)鏈流程成本分析和成本構(gòu)成分析。然后，考慮到現(xiàn)階段供應(yīng)鏈成本管理方法的不足，建立了基于時間驅(qū)動作業(yè)成本法下的成本核算體系和基于目標(biāo)成本法下成本控制體系。 家電供應(yīng)鏈成本核算更強(qiáng)調(diào)廣度的全過程成本核算，成本核算不僅僅指的是制造成本，更強(qiáng)調(diào)產(chǎn)品從設(shè)計、研發(fā)、采購、生產(chǎn)、銷售所有環(huán)節(jié)的成本。它具體包括作業(yè)成本和交易成本科目和賬務(wù)處理程序的設(shè)置，基于TD-ABC法下的成本核算模型的建立和基于委托代理理論下的交易成本分析模型的建立�；谀繕�(biāo)成本法下的成本控制更強(qiáng)調(diào)縱向深度的成本控制，具體包括家電供應(yīng)鏈成本事前控制(目標(biāo)成本的制定與分解)、事中控制和事后控制(成本差異分析)。因而，，新型的成本管理體系擴(kuò)大成本管理的廣度和深度，更加有效地控制家電供應(yīng)鏈的成本。最后，通過案例分析，證明家電供應(yīng)鏈成本核算體系和成本控制體系的合理性和可行性。
[Abstract]:Home appliance industry has been playing an important role in the national economy. It is a necessity in people's daily life. In recent years, with the aggravation of competition among enterprises and the overcapacity of household appliances, the node enterprises in the supply chain of household appliances have entered the era of low profit. With the acceleration of the process of global economy, the competition of home appliance industry has evolved from the competition of individual enterprises to the comprehensive competition of supply chain as a whole. According to statistics, the current situation of the whole supply chain of household appliances: 55% of the total cost is the cost of raw materials, the other is related to circulation, marketing costs. The high cost among enterprises not only weakens the profit space of the household appliance enterprises, but also affects the improvement of the efficiency and the overall competitive ability of the appliance enterprises to a great extent. It can be seen that the research of supply chain cost management of household appliances will become the inevitable choice of supply chain node enterprises. Based on the analysis of the current situation and the existing problems of the supply chain cost management of household appliances, this paper makes a systematic analysis of the supply chain cost of household appliances, including the analysis of the process cost and the cost composition of the supply chain of household appliances. Then, considering the shortage of the current supply chain cost management method, the cost accounting system based on time-driven activity-based costing method and the cost control system based on target cost method are established. The cost accounting of home appliance supply chain emphasizes the whole process cost accounting. Cost accounting not only refers to the cost of manufacturing, but also emphasizes the cost of designing, researching, purchasing, producing and selling products. It includes the setting of activity-based cost and transaction cost subject and account processing program, the establishment of cost accounting model based on TD-ABC method and the establishment of transaction cost analysis model based on principal-agent theory. The cost control based on the goal cost method emphasizes the cost control of the vertical depth, including the pre-control of the supply chain cost of household appliances (the formulation and decomposition of the target cost, the in-process control and the post-control (cost difference analysis). Therefore, the new cost management system expands the breadth and depth of cost management, and effectively controls the cost of household appliances supply chain. Finally, the rationality and feasibility of supply chain cost accounting system and cost control system are proved by case study.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.6

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