發(fā)布時間：2018-05-18 03:40

  本文選題：作業(yè)成本管理 + 資源��； 參考：《蘭州大學》2014年碩士論文

【摘要】：社會經濟大部分進入了微利時代,充分的競爭使企業(yè)多由利潤型轉入數量型,在制造數量不斷增多的同時,過程中對資源消耗的管控凸顯了其重要性及迫切性,企業(yè)在經營管理過程中,都需要使用成本管理手段進行資源消耗的日常核算、反映、分析與控制,以期節(jié)約成本,拓展利潤空間,確保自己的競爭實力。 本文以先進的成本管理方法及理念為指引,為輝寶集團構建了作業(yè)成本管理的框架體系。首先,本文梳理了作業(yè)成本管理的主要理論模型,介紹了作業(yè)成本法的概念、要素、原理以及作業(yè)成本法在企業(yè)運營中成本管控及精細化管理方面的重要作用。在此基礎上,以輝寶集團的成本管理現狀分析為基礎,針對其成本管理體系缺失、核算不科學、不能為管理決策提供有效的數據支持的現狀,根據其業(yè)務的經營特征沿整條內部供應鏈,從產品的設計研發(fā)、物資的采購、生產、質量控制到最后的售后服務,針對供應鏈的不同環(huán)節(jié)為其設計了作業(yè)成本管理的模型。為了確保所設計的方案得到有效的執(zhí)行并真正做到提升集團的成本管控及決策能力,文章的最后建議輝寶集團優(yōu)化組織結構、改進信息系統,并推行作業(yè)預算以及在作業(yè)預算的基礎上執(zhí)行業(yè)績評價等管理手段加以保障。這一方案的設計將促使輝寶集團的成本核算及管理實現一個質的提升,以更為精細化的管理手段提升其競爭實力。同時,希望對其他企業(yè)的管理也有些許借鑒作用,并通過更多企業(yè)的實踐,推動對這一管理工具更深更廣和更為科學的研究和優(yōu)化。
[Abstract]:Most of the social economy has entered the era of micro-profit, and the sufficient competition makes the enterprises turn from the profit type to the quantitative type. At the same time, while the manufacturing quantity is increasing, the management and control of resource consumption in the process highlights its importance and urgency. In the process of operation and management, enterprises need to use the means of cost management to carry out daily accounting, reflection, analysis and control of resource consumption in order to save costs, expand profit space and ensure their own competitive strength. Guided by advanced cost management methods and concepts, this paper constructs a framework system of activity-based cost management for Huibao Group. First of all, this paper combs the main theoretical models of ABC, introduces the concept, elements, principles and the important role of ABC in cost control and fine management in the operation of enterprises. On this basis, based on the analysis of the current situation of cost management of Huibao Group, aiming at the lack of cost management system and unscientific accounting, it can not provide effective data support for management decision. According to the business characteristics of the whole supply chain, from product design and development, material procurement, production, quality control to the final after-sales service, the model of activity-based cost management is designed for the different links of the supply chain. In order to ensure the effective implementation of the designed scheme and truly improve the cost control and decision-making ability of the group, the paper proposes that Huibao Group should optimize its organizational structure and improve its information system. And the implementation of operational budget and on the basis of operational budget performance evaluation and other management means to ensure. The design of this scheme will promote the cost accounting and management of Huibao Group to achieve a qualitative improvement and enhance its competitive strength with more refined management means. At the same time, I hope that the management of other enterprises can also be used for reference, and through the practice of more enterprises, we can promote a deeper, broader and more scientific research and optimization of this management tool.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F275.3

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本文編號：1904232