【摘要】：中國國有企業(yè)在其發(fā)展過程中，遇到了各種各樣的問題，其中成本管理成為各種問題之首，這主要是因為成本管理的成敗決定了國有企業(yè)在競爭激烈的市場中能否生存。為了國有企業(yè)能夠認(rèn)清自身的不足、揚(yáng)長避短，更好的發(fā)展，本文對國有企業(yè)成本管理方面的問題進(jìn)行了分析論述。 首先，本文對成本管理的基本理論進(jìn)行了概述，打下文章的理論基礎(chǔ)�；纠碚撝饕ㄗ鳂I(yè)成本管理理論、產(chǎn)品生命周期成本理論、成本規(guī)劃理論、戰(zhàn)略成本管理理論和全面成本管理理論。 其次，總結(jié)了近年來中國國有企業(yè)在成本管理過程中出現(xiàn)的普遍問題，并對其產(chǎn)生的原因及危害進(jìn)行了簡要分析。主要有成本管理意識依舊不強(qiáng)、成本管理系統(tǒng)性不強(qiáng)、成本管理內(nèi)部控制不健全、成本管理方法落后、成本管理信息缺乏真實性、存在嚴(yán)重的短期行為、缺少科技創(chuàng)新激勵機(jī)制和分工過細(xì)以及機(jī)構(gòu)復(fù)雜等。這些問題的產(chǎn)生有管理層面的因素，也有職工層面的因素。要想徹底解決這些問題，，減少其對國有企業(yè)的危害，就要提出具有針對性的解決方法。 再次，文章還總結(jié)了美國、日本等部分發(fā)達(dá)國家的國有企業(yè)成本管理的各自特點，提出了其適用、值得我國國有企業(yè)借鑒的成功經(jīng)驗。主要有更新成本管理理念、強(qiáng)化策略成本管理、重視成本管理的事前控制、在生產(chǎn)經(jīng)營中加強(qiáng)價值鏈的管理以及提高預(yù)防能力。 最后，文章提出了相應(yīng)問題的解決對策。主要有改善經(jīng)濟(jì)市場建設(shè)、建立成本管理責(zé)任制、樹立現(xiàn)代成本管理觀念、加強(qiáng)全員成本管理意識、運(yùn)用科學(xué)的成本管理方法和手段、完善成本管理體制、整合工作流程和組織結(jié)構(gòu)以及加大科技創(chuàng)新力度。 成本管理關(guān)系到國有企業(yè)各個細(xì)節(jié)，不僅僅只是商品的成本，所以要全面統(tǒng)籌規(guī)劃。成本管理對降低國有企業(yè)經(jīng)營過程中產(chǎn)生的成本，增強(qiáng)自身競爭力，促進(jìn)國有企業(yè)在社會中發(fā)揮更大的作用具有重要的意義。
[Abstract]:In the course of its development, Chinese state-owned enterprises have encountered various problems, among which cost management has become the first of them. This is mainly because the success or failure of cost management determines whether state-owned enterprises can survive in the competitive market. In order that state-owned enterprises can recognize their own shortcomings, exploit their strengths and avoid weaknesses, and develop better, this paper analyzes and discusses the problems in cost management of state-owned enterprises. First of all, this paper summarizes the basic theory of cost management and lays the theoretical foundation of the article. The basic theories include activity-based cost management theory, product life cycle cost theory, cost planning theory, strategic cost management theory and total cost management theory. Secondly, this paper summarizes the common problems in the process of cost management of Chinese state-owned enterprises in recent years, and briefly analyzes the causes and harm of the problems. The main reasons are that the consciousness of cost management is still weak, the system of cost management is not strong, the internal control of cost management is not perfect, the method of cost management is backward, the information of cost management is lack of authenticity, and there are serious short-term behaviors. Lack of scientific and technological innovation incentive mechanism and division of labor as well as institutional complexity and so on. These problems have the management level factor, also have the staff level factor. In order to solve these problems thoroughly and reduce the harm to state-owned enterprises, it is necessary to put forward targeted solutions. Thirdly, the paper also summarizes the characteristics of cost management of state-owned enterprises in some developed countries, such as the United States, Japan and other developed countries, and puts forward its application, which is worthy of the successful experience of state-owned enterprises of our country. It mainly includes renewing the concept of cost management, strengthening the strategy cost management, paying attention to the prior control of the cost management, strengthening the management of the value chain in production and management, and improving the ability of prevention. Finally, the paper puts forward the corresponding solution to the problem. It mainly includes improving the construction of economic market, establishing the responsibility system of cost management, setting up the concept of modern cost management, strengthening the consciousness of the whole staff cost management, using scientific methods and means of cost management, perfecting the system of cost management. Integration of work processes and organizational structures and increased scientific and technological innovation. Cost management is related to all details of state-owned enterprises, not only the cost of commodities, so we should plan as a whole. Cost management plays an important role in reducing the cost of state-owned enterprises, enhancing their own competitiveness and promoting the state-owned enterprises to play a greater role in the society.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F276.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張穎;;淺談國有企業(yè)成本管理的問題及對策[J];財經(jīng)界(學(xué)術(shù)版);2012年04期

2 焦躍華;現(xiàn)代成本控制戰(zhàn)略思想研究[J];財會月刊;2000年14期

3 張亞連;羅莉;;淺析國有企業(yè)成本管理[J];財會月刊;2006年06期

4 余緒纓;以ABM為核心的新管理體系的基本框架[J];當(dāng)代財經(jīng);1994年04期

5 黃炎波,張漢江;物流成本控制的系統(tǒng)方式[J];系統(tǒng)工程;2004年01期

6 成雪梅;;論國有企業(yè)成本管理的發(fā)展方向[J];經(jīng)營管理者;2010年22期

7 劉昌華;國有企業(yè)成本管理落后的原因與對策[J];福建論壇(經(jīng)濟(jì)社會版);1997年11期

8 李濟(jì)陽,陳世平;新加坡管理國有企業(yè)的啟示[J];管理科學(xué)文摘;2000年08期

9 陳志祥,馬士華,陳榮秋;SCM建模理論與方法研究[J];管理科學(xué)學(xué)報;1999年01期

10 聶汝生,胡朝榮,李兵;國有企業(yè)成本管理存在的問題及對策[J];經(jīng)濟(jì)師;2001年10期

本文編號：2338701