【摘要】：隨著經(jīng)濟全球化和全球制造的出現(xiàn),全球性競爭加快了市場的變化。企業(yè)只有創(chuàng)造出精良的產(chǎn)品質(zhì)量和建立有競爭力的成本優(yōu)勢,方能在激烈的全球競爭中取得生存和發(fā)展空間。本文通過對BSAP目標成本管理的建立與推行作為實例,通過對其推行目標成本法過程與效果的詳細剖析,深入揭示目標成本管理對企業(yè)的貢獻與價值,并通過分析與評價,挖掘BSAP在目標成本管理實施過程中的經(jīng)驗與不足。 本文共分五個章節(jié)進行闡述。第一章與最后一章為論文的緒論與結(jié)論部分,中間的三章構(gòu)成了論文的主體。 緒論部分主要介紹本文的選題目的,以及研究內(nèi)容和研究方法。本文采用實證與理論相結(jié)合、定性分析與定量分析相結(jié)合等方法,主要針對BSAP工廠目標成本的設(shè)定,目標成本管理的實施過程等方面進行研究。 第二章節(jié)首先論述了目標成本的概念,簡要介紹目標成本的基本原理及其實施步驟。其次,對目標成本管理理論進行介紹,主要包括目標成本管理的目的及方法；第三章節(jié)主要介紹BSAP的產(chǎn)品特點,實施目標成本管理的流程和管理方式,并對目標成本管理法在BSAP的實際應(yīng)用進行分析與總結(jié),并對于目標成本管理方法在BSAP的應(yīng)用中存在的問題進行描述,第四章對于BSAP在目標成本管理過程中存在的問題提出改進意見。 結(jié)論部分主要對于本文的研究內(nèi)容進行總結(jié),限于字面與篇幅,以及研究的時間尚短,論文也存在很多不足之處需要加以改進。而且由于BSAP于2005年底建廠,目標成本管理實施過程較短,本文提出的建議是否有效,需有待時間檢驗。
[Abstract]:With the emergence of economic globalization and global manufacturing, global competition has accelerated the changes in the market. Only by creating excellent product quality and establishing competitive cost advantage can the enterprise gain survival and development space in the fierce global competition. Through the establishment and implementation of BSAP target cost management as an example, through the detailed analysis of the process and effect of implementing target cost management, this paper reveals the contribution and value of target cost management to enterprises, and through analysis and evaluation. Explore the experience and shortcomings of BSAP in the implementation of target cost management. This paper is divided into five chapters. The first and last chapters are the introduction and conclusion of the thesis, and the middle three chapters constitute the main body of the thesis. The introduction part mainly introduces the purpose of this paper, as well as the research content and research methods. In this paper, the combination of empirical and theoretical methods, qualitative analysis and quantitative analysis are used to study the target cost setting of BSAP factory and the implementation process of target cost management. In the second chapter, the concept of target cost is discussed, and the basic principle and implementation steps of target cost are briefly introduced. Secondly, it introduces the theory of target cost management, including the purpose and method of target cost management, the third chapter mainly introduces the product characteristics of BSAP, the process and management mode of implementing target cost management. The practical application of target cost management method in BSAP is analyzed and summarized, and the problems existing in the application of target cost management method in BSAP are described. In the fourth chapter, some suggestions are put forward to improve the problem of BSAP in the process of target cost management. The conclusion part mainly summarizes the research content of this paper, limited to the literal and space, and the research time is still short, the paper also has a lot of deficiencies to be improved. Since BSAP was set up at the end of 2005 and the implementation process of target cost management is relatively short, it is necessary to test whether the proposal in this paper is effective or not.
【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】：F275.3

【參考文獻】

相關(guān)期刊論文 前7條

1 李贊;張t榯，

本文編號：2267581