【摘要】：目前，我國各行各業(yè)的企業(yè)對如何加強成本管理，降低成本，提高企業(yè)競爭力都十分重視。企業(yè)在內部建立了一定的成本管理制度，建立健全各種財務管理制度，比如：成本核算制度、全面預算管理制度、業(yè)務招待費管理制度、差旅費借款及報銷制度等。這些制度對成本內部控制活動進行明確的規(guī)定，對控制企業(yè)運營成本起到很好的約束作用。 國務院撤銷鐵道部，成立鐵路總公司，從而使鐵路企業(yè)面臨嚴峻的改革形式和挑戰(zhàn)。作為鐵路部門的傳統(tǒng)企業(yè)，哈爾濱鐵路局內燃機械廠為了適應市場經濟，在競爭市場中生存發(fā)展，迫切需要加強企業(yè)管理，降低企業(yè)運營成本降，提升企業(yè)管理水平。因此，分析改進哈爾濱鐵路局內燃機械廠成本內部控制，加強企業(yè)成本管理工作，具有十分重要的現(xiàn)實意義。 本文首先介紹了研究的背景，闡明了研究意義，并對國內、外有關成本管理文獻資料進行了回顧與綜述，包括作業(yè)成本法等成本管理相關研究的綜述；從基本現(xiàn)狀與組織結構以及成本管理流程等方面介紹了哈爾濱鐵路局內燃機械廠，并針對哈爾濱鐵路局內燃機械廠成本管理具體流程，分析其成本管理存在的問題及其原因；進而，針對企業(yè)成本管理存在的問題，從成本預算、預算執(zhí)行、成本核算、成本考核等方面分析并提出相應的改進措施；最后，從哈爾濱鐵路局內燃機械廠內部管理環(huán)境方面，提出建立成本內部控制實施的保障機制，，從組織結構設置與職能劃分、監(jiān)督制度、激勵制度、人才保障制度和技術保障制度等方面詳細闡述了實施保障制度體系的構建，以促進成本內部控制的順利實施。本文的研究可為哈局內燃機械廠建立完善的成本管理體系提供參考，同時也需要在實踐中檢驗并加以完善。
[Abstract]:At present, enterprises in various industries in China attach great importance to how to strengthen cost management, reduce costs and improve the competitiveness of enterprises. The enterprise has established a certain cost management system, established and improved various financial management systems, such as: cost accounting system, comprehensive budget management system, business hospitality management system, travel loan and reimbursement system, and so on. These systems clearly regulate the internal cost control activities and play a good role in controlling the operating costs of enterprises. The State Council abolished the Ministry of Railways and set up the Railway Corporation, which made railway enterprises face severe reform forms and challenges. In order to adapt to the market economy and survive and develop in the competitive market, Harbin Railway Bureau, as a traditional enterprise of railway department, urgently needs to strengthen enterprise management, reduce the operating cost and improve the level of enterprise management. Therefore, it is of great practical significance to analyze and improve the internal cost control and strengthen the cost management of Harbin Railway Bureau. This paper first introduces the background of the research, clarifies the significance of the study, and reviews and summarizes the domestic and foreign related cost management literature, including activity-based costing and other related research on cost management. This paper introduces the internal combustion machinery factory of Harbin Railway Bureau from the aspects of basic status, organization structure and cost management flow, and analyzes the existing problems and causes of cost management in Harbin Railway Bureau. Then, aiming at the problems existing in enterprise cost management, the paper analyzes and puts forward the corresponding improvement measures from the aspects of cost budget, budget execution, cost accounting, cost assessment, etc. Finally, from the internal management environment of Harbin Railway Bureau's internal combustion machinery plant, This paper puts forward to establish the guarantee mechanism for the implementation of internal cost control, and expounds in detail the construction of the implementation security system from the aspects of organizational structure setting and function division, supervision system, incentive system, talent security system and technical security system, etc. To promote the smooth implementation of internal cost control. The research in this paper can provide a reference for establishing a perfect cost management system in Harbin Bureau of Internal Combustion Machinery Factory, and it also needs to be tested and perfected in practice.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.4;F406.72

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