本文選題：高新技術(shù)產(chǎn)業(yè) + 成本核算　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著國(guó)內(nèi)市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,我國(guó)高新技術(shù)產(chǎn)業(yè)逐漸從蓬勃發(fā)展期進(jìn)入到行業(yè)整合期,缺乏自我創(chuàng)新能力、研發(fā)及運(yùn)營(yíng)成本過高的高新技術(shù)企業(yè)逐漸被收購或者兼并,甚至被市場(chǎng)淘汰出局。在此背景下,高新技術(shù)企業(yè)對(duì)成本管控的關(guān)注日益加深,運(yùn)用相應(yīng)全面成本管理理論,結(jié)合企業(yè)自身發(fā)展情況,增強(qiáng)對(duì)作業(yè)流程的管控,通過全面的成本核算等激發(fā)企業(yè)管理人員、員工的工作熱情,在保證產(chǎn)品質(zhì)量不降低,公司生產(chǎn)運(yùn)營(yíng)正常的基礎(chǔ)上,盡可能地降低企業(yè)成本,進(jìn)而增加企業(yè)經(jīng)濟(jì)收益。所以,企業(yè)運(yùn)用全面成本管理,對(duì)企業(yè)可持續(xù)健康發(fā)展、提高企業(yè)價(jià)值有著重要促進(jìn)作用。H公司作為民營(yíng)通信科技公司,專門從事生產(chǎn)和銷售通信設(shè)備的工作,對(duì)網(wǎng)絡(luò)傳輸以及無線終端產(chǎn)品等進(jìn)行服務(wù),并向全球通信運(yùn)營(yíng)商提供技術(shù)支持和產(chǎn)品服務(wù),同時(shí)也為專業(yè)網(wǎng)絡(luò)提供設(shè)備等硬件、軟件服務(wù)。但是,H公司近幾年傾向于拓展產(chǎn)業(yè)鏈,擴(kuò)大生產(chǎn)規(guī)模與服務(wù)對(duì)象群體,對(duì)成本管理的關(guān)注度偏低,目前成本管理效率與水平遠(yuǎn)低于發(fā)達(dá)國(guó)家同類企業(yè),成本管理方法、核算體系以及績(jī)效考核機(jī)制均有待進(jìn)一步提升,只有引進(jìn)全面成本管理理論,將成本管理與人力資源管理緊密聯(lián)系,才能更加有效地激發(fā)公司更高的生產(chǎn)與經(jīng)營(yíng)效益,企業(yè)營(yíng)利效益提高才能夠給予員工更好的物質(zhì)與精神激勵(lì)。因此,本文對(duì)H公司現(xiàn)階段成本管理情況展開研究,針對(duì)存在的問題,提出實(shí)施全面成本管理的建議與對(duì)策。本文研究主要分為六個(gè)部分:第一部分,緒論。是對(duì)論文選題的研究背景和意義,國(guó)內(nèi)外關(guān)于全面成本管理理論和實(shí)踐研究現(xiàn)狀、論文的研究框架、研究方法、目標(biāo)以及創(chuàng)新點(diǎn)進(jìn)行了詳細(xì)闡釋;第二部分,全面成本管理的理論框架。第三部分,高新技術(shù)企業(yè)全面成本管理的必要性與可行性分析;第四部分,H公司成本管理現(xiàn)狀分析,結(jié)合H公司財(cái)務(wù)與成本數(shù)據(jù),對(duì)目前H公司成本管理的現(xiàn)狀、問題展開分析與研究;第五部分,H公司實(shí)施全面成本管理的對(duì)策建議。對(duì)H公司開展全面成本管理的總體設(shè)計(jì)理念進(jìn)行闡述,并提出具體的建議;第六部分,結(jié)論。對(duì)本文的研究?jī)?nèi)容進(jìn)行總結(jié)。
[Abstract]:With the rapid development of the domestic market economy, the high-tech industry of our country has gradually moved from the period of vigorous development to the period of industry integration, lacking the ability of self-innovation, and the high-tech enterprises whose R & D and operating costs are too high are gradually acquired or merged.Even eliminated by the market.Under this background, the high-tech enterprises pay more and more attention to the cost control, using the corresponding comprehensive cost management theory, combining the enterprise's own development situation, strengthen the control to the activity flow.Through the comprehensive cost accounting and so on, the enterprise managers and employees' work enthusiasm is stimulated, and on the basis of ensuring that the product quality is not reduced and the production and operation of the company is normal, the cost of the enterprise is reduced as far as possible, and then the economic benefits of the enterprise are increased.Therefore, the use of total cost management by enterprises plays an important role in promoting the sustainable and healthy development of enterprises and enhancing the value of enterprises. H, as a private communications technology company, specializes in the production and sale of communications equipment.It also provides technical support and product services to global communication operators, as well as hardware and software services such as equipment for professional networks.However, in recent years, the company has tended to expand the industrial chain, expand the production scale and service target groups, and pay less attention to cost management. At present, the efficiency and level of cost management are far lower than those of similar enterprises and cost management methods in developed countries.The accounting system and the performance appraisal mechanism need to be further improved. Only by introducing the theory of total cost management and connecting the cost management with the human resource management can we more effectively stimulate the higher production and management benefits of the company.Only by improving the profit benefit of the enterprise can the employees be given better material and spiritual encouragement.Therefore, this paper studies the current situation of cost management in H Company, and puts forward some suggestions and countermeasures to implement the total cost management in view of the existing problems.This paper is divided into six parts: the first part, introduction.It is a detailed explanation of the background and significance of the topic, the current situation of the research on the theory and practice of total cost management at home and abroad, the research framework, research methods, objectives and innovation points.The theoretical framework of total cost management.The third part is the necessity and feasibility analysis of the total cost management of high-tech enterprises, the fourth part is the analysis of the current situation of cost management in H Company, combining with the financial and cost data of H Company, the present situation of cost management in H Company.The fifth part is the countermeasures and suggestions of implementing total cost management.This paper expounds the overall design concept of H Company to carry out total cost management, and puts forward some concrete suggestions; part VI, conclusion.The research content of this paper is summarized.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.72;F426.63

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 司鐵英;;我國(guó)高新技術(shù)企業(yè)成本管理問題研究[J];北方經(jīng)貿(mào);2016年10期

2 易旭;;作業(yè)成本法在高新技術(shù)企業(yè)的應(yīng)用[J];統(tǒng)計(jì)與管理;2016年09期

3 冷思平;;戰(zhàn)略成本管理在高新技術(shù)企業(yè)中的應(yīng)用[J];財(cái)會(huì)通訊;2016年11期

4 吳波;;淺析高新技術(shù)企業(yè)成本管理模式的改進(jìn)[J];企業(yè)導(dǎo)報(bào);2016年04期

5 程雁;;高新技術(shù)企業(yè)成本管理方法探討[J];現(xiàn)代經(jīng)濟(jì)信息;2014年24期

6 孔莉;;對(duì)高新技術(shù)企業(yè)成本管理問題的相關(guān)思考[J];財(cái)經(jīng)界(學(xué)術(shù)版);2014年22期

7 黃慧萍;;高新技術(shù)企業(yè)成本管理特點(diǎn)探析[J];財(cái)會(huì)通訊;2014年14期

8 梁志厚;;建筑施工企業(yè)目標(biāo)-作業(yè)成本管理模式的應(yīng)用探討[J];中國(guó)科技信息;2013年03期

9 徐魯川;;淺談企業(yè)戰(zhàn)略成本管理[J];黑龍江對(duì)外經(jīng)貿(mào);2011年07期

10 高曉倩;;淺談企業(yè)戰(zhàn)略成本管理優(yōu)勢(shì)[J];知識(shí)經(jīng)濟(jì);2011年13期

，

本文編號(hào)：1741294