本文關(guān)鍵詞：YZ醫(yī)療器械公司的作業(yè)成本管理研究　出處：《華中科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 作業(yè)成本法 成本分析 成本預(yù)測 成本控制

【摘要】：從改革開放至今,我國科學(xué)技術(shù)不斷發(fā)展,生產(chǎn)效率逐漸提高,促進(jìn)了我國制造業(yè)的迅猛發(fā)展。但是隨著經(jīng)濟(jì)市場的發(fā)展,競爭也越來越激烈,醫(yī)療器械制造產(chǎn)業(yè)要想在市場中獲得發(fā)展,就必須注重自身競爭力的提升,必須要全面降低產(chǎn)品生產(chǎn)成本。但是傳統(tǒng)的成本計(jì)算和審核方法已經(jīng)不適應(yīng)快速發(fā)展的制造業(yè),盡管在勞動密集型產(chǎn)業(yè)或者間接費(fèi)用所占比例較小時(shí)誤差不大,但是針對具有較大的間接費(fèi)用比例的項(xiàng)目中,產(chǎn)品成本的計(jì)算誤差較大,從而對產(chǎn)品的準(zhǔn)確定價(jià)帶來影響。利用作業(yè)成本法可以有效克服傳統(tǒng)成本計(jì)算法中存在的費(fèi)用誤差的問題,同時(shí)可以實(shí)現(xiàn)對傳統(tǒng)不可控的間接費(fèi)用的有效控制。本文首先對作業(yè)成本法進(jìn)行介紹,對比分析了作業(yè)成本法與傳統(tǒng)的成本核算方法之間的區(qū)別。然后以成本動因作為自變量,對未來作業(yè)的間接成本進(jìn)行有效預(yù)測,可以提升成本動因的優(yōu)劣判斷的優(yōu)勢。在對醫(yī)療器械企業(yè)的生產(chǎn)數(shù)據(jù)進(jìn)行分析的過程中,引入作業(yè)成本法,發(fā)現(xiàn)該方法可以有效克服傳統(tǒng)成本核算方法的缺陷,提升產(chǎn)品成本信息的準(zhǔn)確性。本文選擇YZ醫(yī)療器械公司作為研究對象,結(jié)合作業(yè)管理原理,對醫(yī)療器械作業(yè)流程圖進(jìn)行分析和描繪,利用作業(yè)分析的方式實(shí)現(xiàn)作業(yè)鏈的優(yōu)化,選定產(chǎn)品生產(chǎn)中的關(guān)鍵作業(yè),實(shí)現(xiàn)不增值作業(yè)量的減少甚至消除,最終實(shí)現(xiàn)了產(chǎn)品定價(jià)策略的優(yōu)化,為醫(yī)療器械產(chǎn)品提供了科學(xué)合理的降價(jià)空間。通過數(shù)據(jù)統(tǒng)計(jì)分析發(fā)現(xiàn),作業(yè)管理方案可以明顯提升企業(yè)的產(chǎn)品生產(chǎn)數(shù)量和客戶的滿意度,同時(shí)企業(yè)的生產(chǎn)效率和成本控制的目標(biāo)也得以實(shí)現(xiàn)。
[Abstract]:Since the reform and opening up, our country's science and technology have been developing continuously, and the production efficiency has been improved gradually, which has promoted the rapid development of our manufacturing industry. But with the development of the economic market, the competition is more and more intense. If the medical device manufacturing industry wants to develop in the market, we must pay attention to the improvement of our competitiveness, and we must reduce the production cost in an all-round way. But the traditional cost calculation and audit method has not adapt to the rapid development of the manufacturing sector, although for labor-intensive industries or indirect cost ratio is small but has little error, the larger proportion of indirect costs of the project, the product cost calculation error, which affect the accurate pricing of products. The activity-based costing method can effectively overcome the cost error existing in the traditional cost calculation method, and realize the effective control of the traditional uncontrollable indirect costs. This paper first introduces the activity-based costing, and compares the difference between the activity-based costing and the traditional method of cost accounting. Then the cost drivers are used as independent variables to predict the indirect costs of future jobs, which can improve the advantages and disadvantages of the cost drivers. In the process of analyzing the production data of medical device enterprises, the activity-based costing method is introduced. It is found that this method can effectively overcome the shortcomings of traditional cost accounting methods and improve the accuracy of product cost information. This paper chooses YZ medical equipment company as the research object, combined with the principle of operation management, analysis and description of the medical device operation process, optimize operation chain using job analysis, the selected key operation in production, to achieve value-added operations amount to reduce or even eliminate, finally realizes the optimization of product pricing strategy. Offers a reasonable price space for medical products. Through data statistical analysis, it is found that operation management program can significantly improve the number of product production and customer satisfaction, and at the same time, the goal of production efficiency and cost control is also achieved.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.4

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