本文選題：成本行為　切入點(diǎn)：鋼鐵行業(yè)　出處：《大連海事大學(xué)》2014年碩士論文

【摘要】：鋼鐵是國(guó)家重要的工業(yè)原料,是國(guó)民經(jīng)濟(jì)支柱產(chǎn)業(yè)的重點(diǎn),在國(guó)家產(chǎn)業(yè)鏈條里,鋼鐵行業(yè)占據(jù)重要地位。我國(guó)鋼鐵工業(yè)發(fā)展迅速,但在高速發(fā)展的同時(shí),鋼鐵行業(yè)也面臨著各種各樣的問(wèn)題。行業(yè)發(fā)展質(zhì)量亟需提升,整體布局調(diào)整緩慢,相關(guān)能源和環(huán)境的要求提高,行業(yè)中各企業(yè)自主創(chuàng)新能力不強(qiáng)。從鋼鐵行業(yè)的自身發(fā)展來(lái)看,企業(yè)成本居高不下,利潤(rùn)發(fā)展空間受阻,已經(jīng)成了影響鋼鐵行業(yè)繼續(xù)發(fā)展的重要阻礙。近年來(lái)金融危機(jī)的蔓延,嚴(yán)重影響中國(guó)鋼鐵行業(yè)的可持續(xù)發(fā)展。 當(dāng)今金融風(fēng)險(xiǎn)不斷加劇,研究重點(diǎn)集中在如何控制鋼鐵行業(yè)發(fā)展過(guò)程中的成本水平,從而進(jìn)一步提高鋼鐵行業(yè)盈利能力,為鋼鐵行業(yè)的進(jìn)一步發(fā)展創(chuàng)造良好空間。在傳統(tǒng)的成本管理過(guò)程中,一般關(guān)注有形成本的發(fā)生以及管理,而忽略無(wú)形成本對(duì)企業(yè)績(jī)效的影響。本文結(jié)合鋼鐵行業(yè)發(fā)展特點(diǎn),提出成本行為這一概念,動(dòng)態(tài)的、系統(tǒng)的分析鋼鐵行業(yè)成本變化趨勢(shì),得出以下結(jié)論：鋼鐵行業(yè)的管理費(fèi)用居高不下；鋼材價(jià)格下降,成本上升是造成成本上升的最主要原因；鋼鐵行業(yè)資產(chǎn)規(guī)模盲目增家,造成折舊攀升；營(yíng)業(yè)成本居高不下；鋼鐵行業(yè)資產(chǎn)負(fù)債率地,原因是負(fù)債增加,財(cái)務(wù)費(fèi)用上升。 文章選用分析研究數(shù)據(jù)為中國(guó)鋼鐵53家上市公司的2008年-2013年的企業(yè)資產(chǎn)負(fù)債表與利潤(rùn)表數(shù)據(jù),在此數(shù)據(jù)基礎(chǔ)上,分析鋼鐵行業(yè)成本變化趨勢(shì),并選用寶鋼股份、鞍鋼股份兩個(gè)具有行業(yè)代表性的企業(yè)進(jìn)行具體實(shí)例分析。結(jié)合定量分析和定性分析方法,通過(guò)數(shù)據(jù)分析,認(rèn)為鋼鐵行業(yè)成本管理存在較為嚴(yán)重的成本問(wèn)題,這,為鋼鐵行業(yè)進(jìn)行成本管理提供了明顯的方向,對(duì)鋼鐵行業(yè)進(jìn)行成本管理與提高利潤(rùn)有著重要的意義。
[Abstract]:Iron and steel is the important industrial raw material of the country and the key point of the pillar industry of the national economy. In the national industrial chain, the steel industry occupies an important position. China's iron and steel industry is developing rapidly, but at the same time it is developing at a high speed. The iron and steel industry is also facing various problems. The quality of industry development needs to be improved, the overall layout adjustment is slow, the requirements of related energy and environment are raised, and the independent innovation ability of various enterprises in the industry is not strong. The high cost of enterprises and the hindrance of profit development have become an important hindrance to the continuous development of steel industry. In recent years, the spread of financial crisis has seriously affected the sustainable development of China's steel industry. Nowadays, the financial risks are getting worse, so the research focuses on how to control the cost level in the development of the steel industry, so as to further improve the profitability of the steel industry. In the process of traditional cost management, we usually pay attention to the occurrence and management of tangible cost, but ignore the influence of intangible cost on enterprise performance. Put forward the concept of cost behavior, dynamic, systematic analysis of the iron and steel industry cost change trend, draw the following conclusions: steel industry management costs remain high, steel prices decline, cost rise is the main cause of cost rise; Blind increase in the size of the steel industry assets, resulting in depreciation climb; operating costs remain high; steel industry asset-liability ratio, due to increased debt, financial costs rise. This paper selects the analysis and research data as the data of the balance sheet and income statement of 53 listed companies of China Iron and Steel Company from 2008 to 2013. On the basis of the data, the paper analyzes the trend of cost change in the steel industry, and selects Baosteel shares. Two representative enterprises of Anshan Iron and Steel Co., Ltd are analyzed by concrete examples. Combining quantitative analysis and qualitative analysis, through data analysis, it is concluded that there are serious cost problems in cost management of iron and steel industry. It provides a clear direction for the iron and steel industry to carry on the cost management, and has the important significance to the iron and steel industry to carry on the cost management and to raise the profit.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F426.31

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本文編號(hào)：1691424