本文關(guān)鍵詞： 責(zé)任成本 責(zé)任中心 可控成本　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：責(zé)任成本是一種以責(zé)任中心為對象計(jì)算的成本。它是考核評價(jià)各責(zé)任中心經(jīng)營業(yè)績和職責(zé)履行情況的一個(gè)重要方法。責(zé)任成本管理作為一種有效的成本控制手段，在很多企業(yè)應(yīng)用已經(jīng)取得了很好的效果，尤其是施工企業(yè)。在新的經(jīng)濟(jì)形勢下，高新技術(shù)制造業(yè)在國民經(jīng)濟(jì)生活中的地位越來越重要，但是在目前的研究中，，高新技術(shù)制造企業(yè)的責(zé)任成本管理很少受人關(guān)注，本文將以XY鋰電池隔膜生產(chǎn)企業(yè)為例研究責(zé)任成本管理的應(yīng)用。 本論文從責(zé)任成本管理理論出發(fā)，考慮鋰電池隔膜制造業(yè)成本的特點(diǎn)，針對XY鋰電池隔膜制造企業(yè)成本管理中出現(xiàn)的各種問題，并結(jié)合本人在XY鋰電池隔膜制造業(yè)企業(yè)實(shí)習(xí)的經(jīng)歷，進(jìn)行責(zé)任成本實(shí)施的案例分析，XY公司近年成本不斷攀升，分析其原因主要是成本控制制度的缺乏，責(zé)任控制不到位，導(dǎo)致了公司很大程度上的浪費(fèi)�；诖�，本文提出了在XY公司構(gòu)建責(zé)任成本管理體系的必要性，并詳細(xì)闡述XY鋰電池隔膜制造業(yè)企業(yè)責(zé)任中心的劃分、責(zé)任成本預(yù)算的編制、責(zé)任成本的核算以及責(zé)任成本考核等。此外，本論文還對XY公司在實(shí)施責(zé)任成本管理中會遇到的責(zé)任中心劃分、成本可控性分析和內(nèi)部轉(zhuǎn)移定價(jià)等關(guān)鍵問題進(jìn)行了探討，并給出了可能的解決措施。 本論文希望通過研究為鋰電池隔膜制造企業(yè)設(shè)計(jì)一套合理、可行的責(zé)任成本管理體系，給鋰電池隔膜制造企業(yè)成本控制提供了參考，以使其達(dá)到降低企業(yè)成本，提高企業(yè)經(jīng)濟(jì)效益的目的。同時(shí)，企業(yè)應(yīng)用責(zé)任成本管理也可以有效降低項(xiàng)目的無效成本，減少資源浪費(fèi)，具有很高的社會意義。
[Abstract]:Responsibility cost is a kind of cost calculated with responsibility center as its object, and it is an important method to evaluate the performance and performance of each responsibility center. As an effective means of cost control, responsibility cost management is an effective means of cost control. . In the new economic situation, high-tech manufacturing industry in the national economic life more and more important, but in the current research. The responsibility cost management of high-tech manufacturing enterprises is seldom concerned. This paper will study the application of responsibility cost management in XY lithium battery diaphragm production enterprises as an example. Based on the theory of responsibility cost management and considering the characteristics of manufacturing cost of lithium battery diaphragm, this paper aims at various problems in the cost management of XY lithium battery diaphragm manufacturing enterprise. And combined with my experience in the enterprise of XY lithium battery diaphragm manufacturing practice, the case study of the implementation of responsibility cost analysis of the cost of XY company in recent years, the main reason is the lack of cost control system. Responsibility control is not in place, leading to a large degree of waste in the company. Based on this, this paper puts forward the necessity of building responsibility cost management system in XY company. And elaborate the division of the responsibility center of XY lithium battery diaphragm manufacturing enterprise, responsibility cost budget, responsibility cost accounting and responsibility cost assessment and so on. This paper also discusses the key issues such as responsibility center division, cost controllability analysis and internal transfer pricing encountered in the implementation of responsibility cost management in XY Company, and gives possible solutions. This paper hopes to design a set of reasonable and feasible responsibility cost management system for the lithium battery diaphragm manufacturing enterprise, and provide a reference for the lithium battery diaphragm manufacturing enterprise cost control. At the same time, the application of responsibility cost management can effectively reduce the invalid cost of the project and reduce the waste of resources, which has high social significance.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.6;F406.72

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本文編號：1473322