【摘要】：隨著經(jīng)濟(jì)全球化和全球制造的出現(xiàn),全球性競(jìng)爭(zhēng)加快了市場(chǎng)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(jìng)爭(zhēng)力的成本優(yōu)勢(shì),方能在激烈的全球競(jìng)爭(zhēng)中取得生存和發(fā)展空間。本文通過(guò)對(duì)BSAP目標(biāo)成本管理的建立與推行作為實(shí)例,通過(guò)對(duì)其推行目標(biāo)成本法過(guò)程與效果的詳細(xì)剖析,深入揭示目標(biāo)成本管理對(duì)企業(yè)的貢獻(xiàn)與價(jià)值,并通過(guò)分析與評(píng)價(jià),挖掘BSAP在目標(biāo)成本管理實(shí)施過(guò)程中的經(jīng)驗(yàn)與不足。 本文共分五個(gè)章節(jié)進(jìn)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?jī)?nèi)容和研究方法。本文采用實(shí)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(duì)BSAP工廠目標(biāo)成本的設(shè)定,目標(biāo)成本管理的實(shí)施過(guò)程等方面進(jìn)行研究。 第二章節(jié)首先論述了目標(biāo)成本的概念,簡(jiǎn)要介紹目標(biāo)成本的基本原理及其實(shí)施步驟。其次,對(duì)目標(biāo)成本管理理論進(jìn)行介紹,主要包括目標(biāo)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(diǎn),實(shí)施目標(biāo)成本管理的流程和管理方式,并對(duì)目標(biāo)成本管理法在BSAP的實(shí)際應(yīng)用進(jìn)行分析與總結(jié),并對(duì)于目標(biāo)成本管理方法在BSAP的應(yīng)用中存在的問(wèn)題進(jìn)行描述,第四章對(duì)于BSAP在目標(biāo)成本管理過(guò)程中存在的問(wèn)題提出改進(jìn)意見(jiàn)。 結(jié)論部分主要對(duì)于本文的研究?jī)?nèi)容進(jìn)行總結(jié),限于字面與篇幅,以及研究的時(shí)間尚短,論文也存在很多不足之處需要加以改進(jìn)。而且由于BSAP于2005年底建廠,目標(biāo)成本管理實(shí)施過(guò)程較短,本文提出的建議是否有效,需有待時(shí)間檢驗(yàn)。
[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(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 李贊;張t榯，

本文編號(hào)：2267581