發(fā)布時(shí)間：2018-03-23 13:39

  本文選題：成本控制　切入點(diǎn)：成本管理　出處：《吉林大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)環(huán)境的巨大變化,如何降低成本日益成了無論是大公司還是中小企業(yè)日益關(guān)心的問題。不可否認(rèn),在全球經(jīng)濟(jì)發(fā)展的今天,中小企業(yè)的成本控制與研究問題得到了關(guān)注,但是想要在激勵(lì)的市場競爭中站穩(wěn)腳,還是有諸多問題需解決。如何控制成本,提升企業(yè)的競爭力,一直值得我們深入思考和研究,要實(shí)現(xiàn)既定目標(biāo),就要在站在戰(zhàn)略的高度對(duì)成本進(jìn)行分析。首先,本文通過分析法森公司的成本控制現(xiàn)狀,指出了其在成本控制中的的問題,主要是研發(fā)只注重產(chǎn)品性能,但忽視了產(chǎn)品經(jīng)濟(jì)性,采購環(huán)節(jié)價(jià)格偏高且沒有做到供應(yīng)鏈上所有涉及部門參與其中去控制采購成本,銷售環(huán)節(jié)忽視市場的分析定位。公司ERP軟件落后,不能滿足成本精細(xì)核算管理的需求。其次,對(duì)蘇州法森公司的現(xiàn)狀分析后,從研究開發(fā)與市場前端環(huán)節(jié)開始,再到原物料采購成本控制的實(shí)施,企業(yè)人工成本的控制落實(shí),制程中的成本控制,改進(jìn)成本核算方法、ERP系統(tǒng)的完善、降低損耗成本等多個(gè)方面,指出了提升成本控制水平的措施。結(jié)合公司生產(chǎn)特點(diǎn),以價(jià)值鏈理論為鋪墊,運(yùn)用價(jià)值工程的理論,經(jīng)過戰(zhàn)略定位分析,為法森公司的成本控制制定了適合自身的方案。最后,戰(zhàn)略成本管理的實(shí)施,是管理成本的非常重大的創(chuàng)新,亦是挑戰(zhàn)傳統(tǒng)成本的一種新模式,諸多方案貫徹實(shí)行下去后,保障措施是不可或缺,法森公司又陸續(xù)推行了如積極推行企業(yè)產(chǎn)權(quán)改革,強(qiáng)化企業(yè)成本管理理念,明確責(zé)任,劃分責(zé)任,落實(shí)責(zé)任,完善費(fèi)用成本控制體系,積極轉(zhuǎn)變財(cái)務(wù)職能等一系列的保障措施,確保成本控制的措施能正真落實(shí)到位。通過分析法森公司成本控制方案落實(shí)之后的情況,為對(duì)完善公司成本控制制度,提高成本控制的有效性,提供了參考和幫助。成本控制是企業(yè)永恒的話題,如果根據(jù)企業(yè)自身的特點(diǎn),摸索出適合自身的成本控制方式尤為重要。成本管理又需要全員參與,不僅需要管理者從戰(zhàn)略高度通盤考慮,打破舊的理念,在每個(gè)決策中體現(xiàn)成本控制理念、財(cái)務(wù)思維模式,而且需要每名基層員工積極參與,讓基層員工也具有成本控制意識(shí),讓員工知道每個(gè)個(gè)體都在消耗企業(yè)資源,都是企業(yè)的成本控制單位。如何提高基層員工的成本控制意識(shí),調(diào)動(dòng)每個(gè)員工的積極性,參與各項(xiàng)成本控制活動(dòng),發(fā)揮其智慧和熱情,值得每個(gè)管理者深思。通過本文對(duì)成本控制的應(yīng)用方案的論述,說明有效的成本管理不僅可以提高企業(yè)的利潤率,更重要的是可以提高企業(yè)的活力,提升其市場競爭力。
[Abstract]:With the great changes in the economic environment, how to reduce costs has become a growing concern for both large companies and small and medium-sized enterprises. There is no denying that today with the development of the global economy, The cost control and research of small and medium-sized enterprises have been paid attention to, but if we want to stand firm in the market competition of incentive, there are still many problems to be solved, how to control the cost and enhance the competitiveness of the enterprise, It is worth our deep thinking and research all the time. In order to achieve the established goal, we must analyze the cost from the strategic height. Firstly, this paper points out the problems in cost control by analyzing the current situation of cost control of Sen Company. The main reason is that R & D only pays attention to product performance, but neglects product economy, the price of purchasing link is on the high side and does not do all the departments involved in the supply chain to participate in to control the purchasing cost. The sales link ignores the market analysis and positioning. The company's ERP software is backward and can not meet the needs of fine cost accounting management. Secondly, after analyzing the current situation of Suzhou Fasson Company, it starts with the research and development and the front end of the market. Then to the implementation of raw material purchasing cost control, the implementation of enterprise labor cost control, the cost control in manufacturing process, the improvement of cost accounting method and the perfection of ERP system, the reduction of loss cost, etc. This paper points out the measures to improve the level of cost control. Based on the characteristics of production, the theory of value chain, the theory of value engineering and the analysis of strategic orientation, a suitable scheme for cost control of Farsen Company is made. The implementation of strategic cost management is not only a very important innovation of management cost, but also a new model challenging traditional cost. In addition, Fasson has been carrying out a series of safeguards such as actively implementing enterprise property rights reform, strengthening the concept of enterprise cost management, defining responsibilities, dividing responsibilities, implementing responsibilities, perfecting the cost cost control system, and actively changing financial functions, etc. In order to improve the cost control system and improve the effectiveness of cost control, we can ensure that the measures of cost control can be put into effect. It provides reference and help. Cost control is an eternal topic for enterprises. It is particularly important to find out the appropriate cost control methods according to the characteristics of enterprises. It is not only necessary for managers to consider from a strategic perspective, break through the old ideas, and reflect the idea of cost control and the mode of financial thinking in every decision, but also for every grass-roots employee to participate actively, so that the grass-roots staff can also have a sense of cost control. Let the staff know that each individual is consuming enterprise resources and is the cost control unit of the enterprise. How to improve the cost control consciousness of grass-roots employees, arouse the enthusiasm of each employee, participate in various cost control activities, give play to their wisdom and enthusiasm, Through the discussion of the application scheme of cost control, it is shown that effective cost management can not only improve the profit rate of enterprises, but also enhance the vitality of enterprises and enhance their market competitiveness.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.84;F406.72

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本文編號(hào)：1653690