本文選題：全過程 + 成本管控��； 參考：《湘潭大學(xué)》2013年碩士論文

【摘要】：企業(yè)對產(chǎn)品成本進(jìn)行有效的管理和控制是實現(xiàn)降本增效和利潤最大化目標(biāo)的重要途徑，而建立完善的成本管控系統(tǒng)是實現(xiàn)成本有效管理和提高市場競爭力的根本保障。本文對成本管控的國內(nèi)外研究進(jìn)行了回顧和梳理，細(xì)敘了全過程成本管控的內(nèi)容和流程，提出產(chǎn)品生命周期成本控制與供應(yīng)鏈成本控制是構(gòu)成全過程成本控制系統(tǒng)的兩大基石體系。 本文以A公司高分子彈性元件產(chǎn)品成本控制作為研究對象，首先對A公司發(fā)展現(xiàn)狀和產(chǎn)品發(fā)展態(tài)勢進(jìn)行分析，指出內(nèi)外部環(huán)境變化對A公司高分子彈性元件產(chǎn)品全過程成本管控形成新的挑戰(zhàn)。然后對于目前高分子彈性元件產(chǎn)品全過程成本控制中存在的問題和原因進(jìn)行了深入的研究，認(rèn)為A公司彈性元件產(chǎn)品存在全過程成本控制意識不強、成本控制配套機(jī)制不健全、成本事前控制預(yù)防不足、生產(chǎn)采購等成本事中控制環(huán)節(jié)遭遇瓶頸、現(xiàn)有管理信息系統(tǒng)無法實現(xiàn)成本控制動態(tài)調(diào)整、成本控制后期激勵與考核不到位等成本管控方面問題。 針對上述A公司成本控制相關(guān)問題，本文在確立全過程成本管控系統(tǒng)優(yōu)化基本原則及優(yōu)化目標(biāo)基礎(chǔ)上，提出要從加強成本控制目標(biāo)責(zé)任制的建設(shè)、建立健全全面風(fēng)險預(yù)警機(jī)制、完善信息平臺建立成本動態(tài)調(diào)整機(jī)制、建立成本績效考核機(jī)制等四方面進(jìn)行全過程成本管控系統(tǒng)優(yōu)化的制度設(shè)計；并提出了降低開發(fā)成本、降低采購成本、減少生產(chǎn)浪費、降低物流成本、降低營銷成本、降低人工成本、降低管理費用、降低財務(wù)費用等八個方面對全過程成本管控系統(tǒng)優(yōu)化的主要內(nèi)容。為保障全過程成本管控系統(tǒng)有效實施，本文提出構(gòu)建良好的成本管控組織保障和環(huán)境，建立標(biāo)準(zhǔn)工作指引和備查數(shù)據(jù)庫，，完善內(nèi)部價格轉(zhuǎn)移機(jī)制和建立專門的成本管控委員會等方法，進(jìn)一步支持和推動A公司全過程成本管控系統(tǒng)的全面優(yōu)化。 本文關(guān)于全過程成本管控優(yōu)化方案是建立在已有的相關(guān)數(shù)據(jù)和企業(yè)實際基礎(chǔ)之上的，該成本控制優(yōu)化方案具有可行性，豐富了目前國內(nèi)制造業(yè)成本管理的研究領(lǐng)域，希望能為今后同行業(yè)公司或者同類型產(chǎn)品的成本管控提供有益的借鑒。
[Abstract]:The effective management and control of the cost of the product is an important way to achieve the goal of reducing the cost and increasing the profit and maximizing the profit. And the establishment of a perfect cost control system is the fundamental guarantee for the effective management of cost and the improvement of the market competitiveness. This paper reviews and combs the domestic and foreign research on cost control and studies the whole process. The content and process of cost control, it is put forward that product life cycle cost control and supply chain cost control constitute the two cornerstones of the whole process cost control system.
In this paper, the product cost control of A high polymer elastic component is studied. First, the development status and product development trend of A company are analyzed. It is pointed out that the internal and external environment changes have formed a new challenge to the whole process cost control of the high polymer elastic component products of A company. The problems and reasons in this control are studied in depth. It is considered that the A company's elastic component products are not aware of the full process cost control, the cost control supporting mechanism is not sound, the cost control prevention is insufficient, the control links in the production procurement and so on are encountered in the bottle neck, and the existing management information system can not achieve the cost control. Cost control problems such as dynamic adjustment, cost control, late incentive and assessment are not in place.
In view of the problems related to the cost control of A company, based on the establishment of the basic principles and optimization objectives of the whole process cost control system, this paper proposes to strengthen the construction of the cost control target responsibility system, establish and improve the comprehensive risk early warning mechanism, perfect the information platform to establish the dynamic adjustment mechanism of the cost, and establish the cost performance evaluation machine. The system design for the optimization of the whole process cost control system is carried out in four aspects, and the main contents of the eight aspects: reducing the cost of development, reducing the cost of the production, reducing the waste of production, reducing the cost of logistics, reducing the cost of marketing, reducing the cost of labor, reducing the cost of management and reducing the cost of the finance. In order to ensure the effective implementation of the cost management and control system in the whole process, this paper proposes to build a good organization guarantee and environment for cost control and management, establish standard work guidance and database, improve the internal price transfer mechanism and establish a special cost control committee, and further support and promote the whole process cost control system of A company. Overall optimization.
In this paper, the whole process cost control optimization scheme is based on the existing related data and the practical basis of the enterprise. The cost control optimization scheme is feasible, enriches the research field of the cost management of domestic manufacturing industry at present, and hopes to provide a useful loan for the cost management of the same industry company or the same type of product in the future. Learn from.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F270.7;F426

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