大連DSC公司成本管理研究
發(fā)布時間：2018-09-17 20:20
【摘要】：隨著經(jīng)濟全球化和科學技術的進步,社會經(jīng)濟環(huán)境和企業(yè)內部經(jīng)營環(huán)境都發(fā)生了重大變化。企業(yè)生存與發(fā)展面臨著極大的壓力。當前企業(yè)面臨的重要課題是如何加強成本管理在企業(yè)中的作用,如何打造出企業(yè)自身的成本競爭優(yōu)勢。越來越多的企業(yè)已經(jīng)逐漸意識到必須轉變傳統(tǒng)的成本管理理念和方法,只有以較低的成本、良好的服務、優(yōu)秀的品牌、快速的反應才能在競爭中立于不敗之地。 本文在認真查閱國內外相關成本管理方面的著作、學習掌握現(xiàn)代先進成本管理理論和方法的基礎上,以大連DSC公司為研究對象,首先通過對DSC公司成本管理的現(xiàn)狀進行分析,找出了DSC公司成本管理存在的主要問題有三個：第一、成本管理方法單一、體系不清；第二、成本分析不能及時準確；第三、成本管理缺乏獎懲機制。其次,針對成本管理方面存在的問題,提出了DSC公司如何把成本管理體系進一步完善、如何在企業(yè)內部建立全員成本管理的提案制度、如何通過成本企劃的加強達到設計成本降低,以及實施戰(zhàn)略采購降低采購成本、完善標準成本管理加強生產(chǎn)過程成本控制、完善成本考核獎勵機制等措施。通過以上措施的推行,有望使DSC公司成本管理水平得以顯著提升,促使企業(yè)經(jīng)濟效益保持持續(xù)、穩(wěn)定地增長。 本文基于實際對DSC公司成本管理改善方案及其實施效果進行了有針對性的研究和分析,相信研究成果對其他制造企業(yè)成本管理有一定借鑒意義。
[Abstract]:With the economic globalization and the progress of science and technology, great changes have taken place in the social economic environment and the internal business environment. The survival and development of enterprises are under great pressure. At present, the important task facing enterprises is how to strengthen the role of cost management in enterprises and how to create the cost competitive advantage of enterprises themselves. More and more enterprises have gradually realized that it is necessary to change the traditional cost management concepts and methods. Only with low cost, good service, excellent brand and quick response can they be in an invincible position in the competition. On the basis of studying and mastering the modern advanced cost management theories and methods, this paper takes Dalian DSC Company as the research object, and analyzes the current situation of cost management in DSC Company. There are three main problems in cost management of DSC Company: first, the cost management method is single, the system is not clear; second, the cost analysis is not accurate in time; third, the cost management lacks the reward and punishment mechanism. Secondly, aiming at the problems existing in cost management, the paper puts forward how to improve the cost management system and how to establish the proposal system of full staff cost management in DSC company. How to reduce the design cost by strengthening the cost planning, how to reduce the purchasing cost by implementing the strategic procurement, how to perfect the standard cost management, how to strengthen the cost control of the production process, and how to perfect the reward mechanism of the cost assessment and so on. Through the implementation of the above measures, it is expected that the cost management level of DSC will be significantly improved, and the economic benefits of enterprises will be sustained and steadily increased. Based on the practice, this paper has carried on the targeted research and the analysis to the DSC company cost management improvement plan and its implementation effect, believed that the research result has the certain reference significance to the other manufacturing enterprise cost management.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.6
本文編號：2246982
[Abstract]:With the economic globalization and the progress of science and technology, great changes have taken place in the social economic environment and the internal business environment. The survival and development of enterprises are under great pressure. At present, the important task facing enterprises is how to strengthen the role of cost management in enterprises and how to create the cost competitive advantage of enterprises themselves. More and more enterprises have gradually realized that it is necessary to change the traditional cost management concepts and methods. Only with low cost, good service, excellent brand and quick response can they be in an invincible position in the competition. On the basis of studying and mastering the modern advanced cost management theories and methods, this paper takes Dalian DSC Company as the research object, and analyzes the current situation of cost management in DSC Company. There are three main problems in cost management of DSC Company: first, the cost management method is single, the system is not clear; second, the cost analysis is not accurate in time; third, the cost management lacks the reward and punishment mechanism. Secondly, aiming at the problems existing in cost management, the paper puts forward how to improve the cost management system and how to establish the proposal system of full staff cost management in DSC company. How to reduce the design cost by strengthening the cost planning, how to reduce the purchasing cost by implementing the strategic procurement, how to perfect the standard cost management, how to strengthen the cost control of the production process, and how to perfect the reward mechanism of the cost assessment and so on. Through the implementation of the above measures, it is expected that the cost management level of DSC will be significantly improved, and the economic benefits of enterprises will be sustained and steadily increased. Based on the practice, this paper has carried on the targeted research and the analysis to the DSC company cost management improvement plan and its implementation effect, believed that the research result has the certain reference significance to the other manufacturing enterprise cost management.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.6
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