本文選題：成本動因 + 作業(yè)分析��； 參考：《河北工程大學(xué)》2014年碩士論文

【摘要】：鋼鐵是人類生產(chǎn)和生活中非常重要的原材料，鋼鐵行業(yè)在國民經(jīng)濟(jì)中具有重要地位,然而目前鋼鐵業(yè)競爭日益激烈,為了能在激烈的競爭形勢中取勝，控制并降低成本成為鋼鐵企業(yè)提高效益和提升競爭力的重要途徑。但是現(xiàn)在很多企業(yè)，成本控制仍然只是生產(chǎn)現(xiàn)場控制的傳統(tǒng)成本控制模式，不能準(zhǔn)確及時地提供真實的產(chǎn)品成本信息進(jìn)而不利于管理層制定有效的決策。本文把國內(nèi)外先進(jìn)的成本控制模式應(yīng)用于首鋼集團(tuán)遷安鋼鐵有限公司，建立新的作業(yè)成本管理框架，對遷鋼的成本控制體系進(jìn)行變革，提升企業(yè)的成本管理水平和企業(yè)產(chǎn)品的競爭力。 本文首先闡述了作業(yè)成本法和成本控制的相關(guān)理論，采用企業(yè)訪談和實地調(diào)查的方法，深入到企業(yè)實習(xí)，，調(diào)查研究了遷鋼公司的生產(chǎn)經(jīng)營情況、信息管理系統(tǒng)、財務(wù)核算與管理系統(tǒng)、工藝生產(chǎn)流程等企業(yè)狀況。然后分析本公司的成本管理現(xiàn)狀，指出所存在的問題及實施作業(yè)成本法的必要性和可行性，運用理論與實際相結(jié)合的方法，在正確的相關(guān)理論指導(dǎo)下進(jìn)行研究，提出了基于ABC法的成本控制的基本思路后設(shè)計了適用于遷鋼的作業(yè)成本控制體系。最后將該體系具體實施在該公司的煉鋼廠并提出了在本公司實施基于ABC法的成本控制體系的保障措施。
[Abstract]:Iron and steel is a very important raw material in human production and life. Iron and steel industry plays an important role in the national economy. However, at present, the competition of steel industry is becoming increasingly fierce, in order to win in the fierce competition situation. Controlling and reducing cost is an important way for iron and steel enterprises to improve their efficiency and enhance their competitiveness. However, in many enterprises, cost control is still only the traditional cost control mode of production site control, which can not provide real product cost information accurately and timely, and is not conducive to the management to make effective decisions. In this paper, the advanced cost control mode at home and abroad is applied to Qianan Iron and Steel Co., Ltd of Shougang Group, and a new framework of activity-based cost management is established to reform the cost control system of Qianshan Iron and Steel Co., Ltd. Improve the cost management level of enterprises and the competitiveness of their products. In this paper, the related theories of activity-based costing and cost control are first expounded. By using the methods of enterprise interview and field investigation, this paper goes deep into the practice of the enterprise, investigates and studies the production and management situation and information management system of the Qiangang Company. Financial accounting and management system, process production process and other enterprise status. Then it analyzes the current situation of cost management in our company, points out the existing problems and the necessity and feasibility of implementing activity-based costing, and applies the method of combining theory with practice to carry out the research under the guidance of correct relevant theories. The basic idea of cost control based on ABC method is put forward. Finally, the system is put into practice in the steelmaking plant of the company and the safeguard measures of the cost control system based on ABC method are put forward.
【學(xué)位授予單位】：河北工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275.3;F426.31

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