本文選題：焊材制造業(yè) + 成本管理�。� 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：市場經(jīng)濟(jì)和現(xiàn)代企業(yè)制度對企業(yè)成本管理提出了更高要求,建立系統(tǒng)全面、科學(xué)合理的成本管理體系對企業(yè)取得可持續(xù)的競爭優(yōu)勢、實(shí)現(xiàn)戰(zhàn)略目標(biāo)至關(guān)重要。本文以DXY公司為例,從成本管理現(xiàn)狀出發(fā)分析我國傳統(tǒng)國有工業(yè)企業(yè)成本管理現(xiàn)狀及其存在的主要問題,并提出成本管理優(yōu)化建議。 DXY公司是一家研究、生產(chǎn)和銷售焊接材料的國有企業(yè),隨著企業(yè)改制上市以及經(jīng)營環(huán)境的變化,企業(yè)傳統(tǒng)的成本管理問題日漸顯現(xiàn)。企業(yè)為了求生存、謀發(fā)展,必須進(jìn)一步加強(qiáng)成本管理,提高成本管理水平。 本文以DXY公司的成本管理為研究背景,從成本核算、人工成本、物資管理、成本考核、財(cái)務(wù)預(yù)算管理等方面詳細(xì)分析其成本管理現(xiàn)狀及主要問題：成本管理制度不健全、管理秩序比較混亂、部分領(lǐng)域處于“無人管”的真空狀態(tài)、浪費(fèi)現(xiàn)象比較嚴(yán)重等。接著分析了導(dǎo)致以上問題存在的主要原因：一方面由于公司管理粗放、全員成本意識淡薄,員工文化程度低、素質(zhì)修養(yǎng)差,工作隨意性強(qiáng),成本控制不嚴(yán),導(dǎo)致很多成本控制方案不能得到很好的貫徹執(zhí)行；另一方面從成本管理體制來看,成本管理觀念落后、成本管理方法陳舊、成本管理組織松散、成本核算手段落后等。并進(jìn)一步針對DXY公司的成本管理提出目標(biāo)成本逆向分解、構(gòu)建責(zé)任成本管理任務(wù)等改進(jìn)措施,并指出在改進(jìn)措施中應(yīng)遵循全面成本管理、責(zé)權(quán)利結(jié)合、成本最低化、集中統(tǒng)一與分散管理相結(jié)合、目標(biāo)管理等原則。為確保改進(jìn)方案有效實(shí)施,提出了DXY公司成本管理改進(jìn)方案主要按三個(gè)步驟實(shí)施：第一,實(shí)施的準(zhǔn)備。即全員具有成本意識。第二,建立和完善各種基礎(chǔ)工作。即提供組織保障、疏通和完善各種業(yè)務(wù)流程、建立和完善核算和報(bào)銷制度、推動(dòng)成本信息化工作開展等。第三步,搭建好事前的預(yù)測、計(jì)劃體系,事中的成本控制和成本核算體系,事后的成本考核和成本分析體系。最后得出結(jié)論：在當(dāng)前內(nèi)、外環(huán)境嚴(yán)峻形式下必須通過目標(biāo)成本管理、責(zé)任成本管理等先進(jìn)的成本管理方法對公司目前成本管理進(jìn)行改進(jìn),改進(jìn)方案需要認(rèn)真貫徹執(zhí)行,才能發(fā)揮改進(jìn)作用,達(dá)到公司生存發(fā)展的目的。從而以期望本文的研究對整個(gè)焊材制造行業(yè)有一定的借鑒意義。
[Abstract]:Market economy and modern enterprise system put forward higher requirements for enterprise cost management. It is very important to establish a systematic, comprehensive, scientific and reasonable cost management system for enterprises to obtain sustainable competitive advantages and achieve strategic objectives.Taking DXY Company as an example, this paper analyzes the current situation of cost management of traditional state-owned industrial enterprises in China and its main problems, and puts forward some suggestions for optimizing cost management.DXY Corporation is a state-owned enterprise that researches, produces and sells welding materials. With the change of enterprise system and operation environment, the traditional cost management problem of enterprise becomes more and more obvious.In order to survive and develop, enterprises must further strengthen cost management and improve the level of cost management.This paper takes the cost management of DXY Company as the research background, analyzes the current situation and main problems of cost management in detail from the aspects of cost accounting, labor cost, material management, cost assessment, financial budget management and so on: the cost management system is not perfect.The management order is chaotic, some fields are in the vacuum state of "no one", the phenomenon of waste is serious, etc.Then it analyzes the main reasons that lead to the above problems: on the one hand, due to the extensive management of the company, the staff cost consciousness is weak, the staff's education level is low, the quality accomplishment is poor, the work is arbitrary, the cost control is not strict,On the other hand, from the cost management system, the cost management concept is backward, the cost management method is old, the cost management organization is loose, the cost accounting means is backward and so on.Furthermore, the paper puts forward some improvement measures for cost management of DXY, such as reverse decomposition of target cost, construction of responsibility cost management task and so on, and points out that the improvement measures should follow the overall cost management, the combination of responsibility and right, and the lowest cost.Integration of centralized and decentralized management, objective management and other principles.In order to ensure the effective implementation of the improvement scheme, the cost management improvement scheme of DXY Company is mainly implemented in three steps: first, the preparation for implementation.That is, the whole staff has a sense of cost.Second, establish and perfect all kinds of basic work.That is, to provide organizational support, to dredge and improve various business processes, to establish and improve accounting and reimbursement systems, and to promote the cost information work.The third step is to set up the forecast, plan system, cost control and cost accounting system, cost assessment and cost analysis system.Finally, it is concluded that in the present situation, the advanced cost management methods such as target cost management, responsibility cost management and so on must be adopted to improve the current cost management of the company.In order to play an improved role, to achieve the purpose of survival and development of the company.It is expected that the research in this paper can be used as a reference for the whole welding material manufacturing industry.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.72

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本文編號：1732204