本文選題：多維度分析　切入點(diǎn)：成本分析　出處：《華東理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：后援支持中心是對(duì)企業(yè)內(nèi)部具有相對(duì)獨(dú)立性的業(yè)務(wù)單位的后臺(tái)服務(wù)職能進(jìn)行重新整合,建立統(tǒng)一的平臺(tái),向各業(yè)務(wù)單位提供后臺(tái)服務(wù)以降低企業(yè)的后臺(tái)服務(wù)運(yùn)行成本,提高運(yùn)作效率和風(fēng)險(xiǎn)集中控制的組織形式。后援支持成本主要是后援服務(wù)過程中產(chǎn)生的管理及運(yùn)營成本,包含人力成本、辦公費(fèi)用、職場費(fèi)用等。后援支持成本的特點(diǎn)是服務(wù)的組織單位較多,成本歸屬較為復(fù)雜。由于成本產(chǎn)生的復(fù)雜性,且后援成本的分?jǐn)偨Y(jié)果會(huì)影響各分支機(jī)構(gòu)的利潤情況,故成本分?jǐn)傄?guī)則的合理性、準(zhǔn)確性尤為重要。后援支持成本的多維度分析是依托管理會(huì)計(jì)體系建設(shè),通過不同的視角、層級(jí)、方位對(duì)成本進(jìn)行挖掘、分析。多維度的指標(biāo)可以根據(jù)企業(yè)經(jīng)營分析的需要而設(shè)定,可以是不同的單一維度,也可以是單一維度派生的組合維度。M公司的成本分析原來僅有分支機(jī)構(gòu)這樣一個(gè)維度,改進(jìn)后的成本分析維度已經(jīng)擴(kuò)展到分支機(jī)構(gòu)、渠道、產(chǎn)品、客戶等多個(gè)維度。成本多維度分析的基礎(chǔ)是企業(yè)管理會(huì)計(jì)體系的建設(shè),作業(yè)成本法的應(yīng)用使多維度成本分?jǐn)偢茖W(xué)、更準(zhǔn)確。多維度的成本分析可以為成本管理提供更多的決策支持。成本信息合理細(xì)分至多種維度有助于實(shí)現(xiàn)內(nèi)部精細(xì)化管理和績效評(píng)價(jià),有助于企業(yè)資源的優(yōu)化配置和調(diào)整,有助于支持外部差異化渠道、產(chǎn)品、客戶營銷策略。本論文為案例分析型論文,以成本的多維度分析模式研究為主線,從M保險(xiǎn)公司的管理會(huì)計(jì)體系建設(shè)為研究出發(fā)點(diǎn),將理論分析與實(shí)踐情況進(jìn)行充分結(jié)合,重點(diǎn)介紹了M公司以分支機(jī)構(gòu)、渠道、產(chǎn)品、客戶等多個(gè)維度建立的后援支持中心成本分析系統(tǒng),對(duì)該體統(tǒng)建設(shè)實(shí)施前后的差異進(jìn)行分析比較,總結(jié)了M保險(xiǎn)公司多維度成本分析方案的先進(jìn)性,并提出了進(jìn)一步優(yōu)化的建議。多維度分析對(duì)企業(yè)識(shí)別優(yōu)質(zhì)客戶、權(quán)衡產(chǎn)品定價(jià)、確定營銷策略、開展經(jīng)營分析、進(jìn)行業(yè)績考核和評(píng)價(jià)提供了全方位的支持。同時(shí),多維度分析在行業(yè)中還處于起步探索階段,受到技術(shù)、內(nèi)部管理要求等因素的影響,實(shí)際分析的準(zhǔn)確性和實(shí)用性還有待于逐步的探索和完善。希望本文為成本的多維度分析模式的進(jìn)一步推廣應(yīng)用提供借鑒和參考。
[Abstract]:The back-up support center is to reintegrate the background service function of the business unit with relative independence within the enterprise, establish a unified platform, and provide the background service to each business unit in order to reduce the running cost of the background service of the enterprise. The cost of backup support is mainly the management and operation cost in the process of backup service, including labor cost, office cost, etc. The characteristics of the cost of backup support are that there are more organizational units of service, and the cost attribution is more complex. Because of the complexity of the cost, and the result of the allocation of the cost of backup will affect the profit situation of each branch, Therefore, the rationality and accuracy of the cost allocation rules are very important. The multi-dimensional analysis of the cost support is based on the construction of the management accounting system and excavates the cost through different perspectives, levels and positions. Analysis. Multi-dimensional indicators can be set according to the needs of business analysis, can be different single dimension, or can be a single dimension derived from the combination dimension. M company cost analysis originally only a branch such a dimension, The improved cost analysis dimension has been extended to branches, channels, products, customers, etc. The basis of cost multi-dimensional analysis is the construction of enterprise management accounting system, and the application of activity-based costing makes multi-dimensional cost allocation more scientific. More accurate. Multi-dimensional cost analysis can provide more decision support for cost management. The reasonable subdivision of cost information into multiple dimensions is helpful to realize internal fine management and performance evaluation, and to optimize the allocation and adjustment of enterprise resources. It is helpful to support the external differentiation channels, products and customer marketing strategies. This paper is a case study paper, with the cost of multi-dimensional analysis model as the main line, from the M insurance company management accounting system construction as the starting point of the study, Combining the theory analysis with the practice, the paper introduces the cost analysis system of the backup support center established by M Company in many dimensions, such as branch, channel, product, customer and so on. This paper analyzes and compares the differences before and after the implementation of the system construction, summarizes the advanced nature of the multi-dimensional cost analysis scheme of M insurance company, and puts forward some suggestions for further optimization. At the same time, multi-dimensional analysis is still in the initial stage of exploration in the industry, which is influenced by technology, internal management requirements and other factors. The accuracy and practicability of practical analysis need to be explored and perfected step by step. It is hoped that this paper can be used as a reference for the further promotion and application of the multi-dimensional cost analysis model.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F840.4;F842.3

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