本文選題：成本管理 + 成本核算　； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：中國(guó)第一汽車集團(tuán)作為共和國(guó)汽車工業(yè)的搖籃，有著悠久的歷史和深遠(yuǎn)的影響。隨著國(guó)家對(duì)基礎(chǔ)設(shè)施建設(shè)的重視和投入，商用車市場(chǎng)一度形成了供不應(yīng)求的格局。然而，在行業(yè)整體產(chǎn)能過(guò)剩的大環(huán)境下，尋求一種行之有效的方法來(lái)提升企業(yè)自身軟實(shí)力才能夠保證企業(yè)在行業(yè)內(nèi)的領(lǐng)先地位。身為汽車工業(yè)的龍頭企業(yè)，一汽一直在不斷的尋求發(fā)展之道，在“第四次創(chuàng)業(yè)”的大環(huán)境下，提升自主實(shí)力、提升管理水平是一汽人當(dāng)下亟待解決的兩大課題。 Y鑄造廠是一汽集團(tuán)全資企業(yè)，作為支撐集團(tuán)自主事業(yè)的龍頭企業(yè)，Y鑄造廠為集團(tuán)內(nèi)整車產(chǎn)品提供優(yōu)質(zhì)的鑄件毛坯。經(jīng)過(guò)六十年的發(fā)展，Y鑄造廠的自動(dòng)化程度有個(gè)很大的提高，作業(yè)環(huán)境有了明顯的改善。但隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展，企業(yè)要想在激烈的市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地,保持長(zhǎng)久的發(fā)展動(dòng)力，就要不斷的尋求提升產(chǎn)品競(jìng)爭(zhēng)力的途徑。由于Y鑄造廠的產(chǎn)品主要是供應(yīng)集團(tuán)內(nèi)整車公司，所以對(duì)市場(chǎng)的發(fā)展程度和競(jìng)爭(zhēng)機(jī)制并不是十分的敏感。在產(chǎn)品銷售端不需要投入太多精力的情況下，如何通過(guò)提高自身管理水平來(lái)降低成本就成了Y鑄造廠經(jīng)營(yíng)中首先需要解決的問(wèn)題。 鑄造行業(yè)有著工序繁多、工藝復(fù)雜的特點(diǎn)，成本管理工作在開(kāi)展過(guò)程中也遇到了諸多瓶頸。無(wú)論是從數(shù)據(jù)的傳遞還是費(fèi)用的分配等方面來(lái)看，目前行業(yè)內(nèi)部都缺乏一種行之有效的方法來(lái)提高精確性。對(duì)于產(chǎn)品結(jié)構(gòu)復(fù)雜、產(chǎn)品種類繁多的Y鑄造廠來(lái)說(shuō)，成本管理幅度相當(dāng)大，，需要全員參與并通力配合才能使產(chǎn)品成本的發(fā)生與產(chǎn)品制造有機(jī)的結(jié)合成一個(gè)整體。對(duì)先進(jìn)的管理信息系統(tǒng)的使用、對(duì)企業(yè)內(nèi)部流程的再設(shè)計(jì)以及對(duì)成本管理工作中各個(gè)部門的職責(zé)的明確是完善成本管理體系的基本前提，就Y鑄造廠而言，三者缺一不可。從行業(yè)特點(diǎn)出發(fā)，三者的有機(jī)結(jié)合也會(huì)提供更多的管理上的支撐。 本文從制造行業(yè)成本管理體系建設(shè)入手，分析Y鑄造廠成本管理工作的現(xiàn)狀，進(jìn)而提出當(dāng)下成本管理工作中存在的問(wèn)題和有待提高的方面，相應(yīng)的尋求問(wèn)題的解決之道：通過(guò)對(duì)預(yù)算、核算、分析和考核體系的重新設(shè)計(jì)，來(lái)完善成本管理體系的建設(shè)，為戰(zhàn)略成本管理格局的構(gòu)建提供支撐；通過(guò)對(duì)基礎(chǔ)管理工作的思考和改善，來(lái)實(shí)現(xiàn)基礎(chǔ)數(shù)據(jù)信息平臺(tái)的搭載；通過(guò)對(duì)成本中心的合理設(shè)置，來(lái)實(shí)現(xiàn)依照工序而建立的轉(zhuǎn)序機(jī)制的運(yùn)轉(zhuǎn)；通過(guò)對(duì)費(fèi)率因子的合理設(shè)置，來(lái)實(shí)現(xiàn)間接費(fèi)用更為合理的對(duì)象化方式，從而為產(chǎn)品定價(jià)提供數(shù)據(jù)支撐。
[Abstract]:As the cradle of the Republic automobile industry, China first Automobile Group has a long history and profound influence. With the national attention and investment in infrastructure construction, the commercial vehicle market once formed a pattern of shortage of supply. However, under the environment of the overcapacity of the industry as a whole, to find an effective way to enhance the soft power of the enterprise itself can ensure the leading position of the enterprise in the industry. As a leading enterprise in the automobile industry, FAW has been constantly looking for a way to develop, in the "fourth venture" environment, to enhance their own strength, To improve the management level is two important issues to be solved immediately. Y foundry is a wholly owned enterprise of FAW Group. As a leading enterprise supporting the independent enterprise of the Group, Y foundry provides high quality casting blank for the whole car products in the Group. After 60 years of development, the automation degree of the foundry has been greatly improved, and the working environment has been improved obviously. However, with the development of market economy, if enterprises want to remain invincible in the fierce market competition and maintain the long-term development power, they must constantly seek ways to improve the competitiveness of products. Because the products of Y foundry are mainly supply companies, it is not very sensitive to the development of market and competition mechanism. Under the condition that the product sales end does not need to invest too much energy, how to improve the management level to reduce the cost has become the first problem that needs to be solved in the operation of Y foundry. The foundry industry has the characteristics of numerous working procedures and complicated technology. Cost management also encountered many bottlenecks in the process of development. In terms of data transmission and cost allocation, there is a lack of an effective method to improve accuracy. For the Y foundry with complicated product structure and various kinds of products, the cost management range is quite large, and it needs the full participation and cooperation to make the production cost come into being and the product manufacture can be integrated into an organic whole. The use of the advanced management information system, the redesign of the internal process of the enterprise and the clarification of the responsibilities of each department in the cost management work are the basic prerequisites for perfecting the cost management system. As far as Y foundry is concerned, the three are indispensable. Starting from the characteristics of the industry, the organic combination of the three will also provide more management support. This paper starts with the construction of the cost management system in the manufacturing industry, and analyzes the current situation of the cost management in Y foundry. Then put forward the problems existing in the current cost management work and the aspects to be improved, the corresponding solutions to the problem: through the budget, accounting, analysis and evaluation system re-design, to improve the cost management system construction, To provide support for the construction of strategic cost management pattern; through the thinking and improvement of basic management to realize the basic data and information platform; through the reasonable setting of cost center, Through the reasonable setting of the rate factor, we can realize the more reasonable objectification of the overhead cost, thus providing the data support for the product pricing.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.4

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