本文選題：制造業(yè) + 成本控制　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著市場(chǎng)競(jìng)爭(zhēng)的日趨激烈,大多數(shù)企業(yè)的生存基礎(chǔ)是追求成本最小化、優(yōu)異化以及成本管理的領(lǐng)先。制造企業(yè)存在著產(chǎn)能與庫(kù)存不相匹配的問(wèn)題,出現(xiàn)了資金短缺、企業(yè)利潤(rùn)不足以支撐生產(chǎn)經(jīng)營(yíng)、員工失業(yè)的情況。目前,我國(guó)企業(yè)仍存在成本控制理念落后、成本控制方法陳舊、成本節(jié)約意識(shí)淡薄、隱性成本控制乏力。成本控制的思想革新源于當(dāng)今的經(jīng)濟(jì)社會(huì)環(huán)境,經(jīng)濟(jì)社會(huì)環(huán)境反映、體現(xiàn)也決定著企業(yè)成本控制的方式方法與制度準(zhǔn)則。對(duì)于建設(shè)節(jié)約型社會(huì)的中國(guó)來(lái)說(shuō),傳統(tǒng)運(yùn)營(yíng)模式存在著龐大的人力、物力、財(cái)力等資源的浪費(fèi),未能有全局意識(shí)和宏觀意識(shí),因此研究如何有效的控制和降低成本,是符合我國(guó)國(guó)情、符合當(dāng)代社會(huì)發(fā)展以及當(dāng)代企業(yè)發(fā)展的。歸納并總結(jié)國(guó)內(nèi)國(guó)外精益生產(chǎn)和成本控制相關(guān)研究的現(xiàn)狀,運(yùn)用相關(guān)理論作為支撐,采用文獻(xiàn)分析法、比較分析法、規(guī)范分析與案例分析相結(jié)合的研究方法加入精益生產(chǎn)的先進(jìn)管理思想,完善企業(yè)成本控制。以A公司為例,基于預(yù)算層面、核算層面、具體執(zhí)行層面、分析考核層面以及反饋評(píng)價(jià)層面,充分反映精益生產(chǎn)為基礎(chǔ)的成本控制方法的優(yōu)越性。對(duì)A企業(yè)成本控制不完善的地方進(jìn)行改進(jìn),提供更為有效合理的流程,通過(guò)構(gòu)建基于精益生產(chǎn)的企業(yè)成本控制的體系、以將精益生產(chǎn)思想融入于成本控制當(dāng)中,二者相互融合的創(chuàng)新方法與形勢(shì),幫助企業(yè)解決組織分工不夠明確、成本預(yù)算不夠精準(zhǔn)、成本流程存在浪費(fèi)以及制度設(shè)計(jì)薄弱導(dǎo)致人員精益意識(shí)不夠深化等問(wèn)題。完善企業(yè)成本控制中,成本預(yù)算、成本執(zhí)行、成本評(píng)價(jià)、成本核算、以及成本分析幾個(gè)層面的研究。為現(xiàn)階段以基于精益生產(chǎn)為指導(dǎo)思想進(jìn)行成本控制的企業(yè)提出改進(jìn)措施及建議。
[Abstract]:With the increasingly fierce market competition, the survival of most enterprises is based on the pursuit of cost minimization, alienation and cost management. Manufacturing enterprises do not match production capacity and inventory, there is a shortage of funds, the profits of enterprises are not enough to support production and operation, and employees are unemployed. At present, Chinese enterprises still have backward idea of cost control, outmoded cost control methods, weak consciousness of cost saving and weak hidden cost control. The ideological innovation of cost control originates from the current economic and social environment, which reflects and also determines the ways, methods and institutional norms of enterprise cost control. For the construction of a conservation-oriented society in China, there is a huge waste of human, material, financial and other resources in the traditional operation mode, and there is no overall and macro awareness, so we study how to effectively control and reduce costs. Is in line with China's national conditions, in line with the development of contemporary society and contemporary enterprise development. Summarize and summarize the domestic and foreign Lean production and cost control related research status, use the relevant theory as the support, use the literature analysis method, comparative analysis method, The research method of combining normative analysis with case analysis adds the advanced management thought of lean production to perfect the cost control of enterprises. Taking company A as an example, based on budget level, accounting level, concrete execution level, analysis and evaluation level and feedback evaluation level, fully reflect the superiority of the cost control method based on lean production. In order to integrate lean production idea into cost control, we improve the cost control of enterprise A, provide more effective and reasonable process, and construct the system of cost control based on lean production. The innovation method and situation that the two merge each other help the enterprise solve the problems such as the organization division of labor is not clear, the cost budget is not accurate enough, the cost flow is wasteful, and the weak system design leads to the personnel's lean consciousness not deepening enough, and so on. Improve the cost control, cost budget, cost execution, cost evaluation, cost accounting, and cost analysis. The improvement measures and suggestions are put forward for the enterprises which take lean production as the guiding ideology for cost control at this stage.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.4;F406.7

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本文編號(hào)：1963370