本文選題：成本控制 + 成本戰(zhàn)略定位��； 參考：《蘭州大學(xué)》2014年碩士論文

【摘要】：營利是企業(yè)的本質(zhì)要求,“節(jié)支”經(jīng)常被認為和“增收”一樣是企業(yè)實現(xiàn)利潤的重要途徑。傳統(tǒng)的成本控制目標(biāo)主要集中在成本降低方面,包括標(biāo)準(zhǔn)成本法和預(yù)算控制等,其工作核心是“節(jié)約、節(jié)儉和節(jié)省”。麥爾斯(L.D.Miles)的價值工程法(VE)、庫珀(Robin Cooper)和卡普蘭的“成本多動因”研究成果為成本的系統(tǒng)管理開啟了新的思路,逐步培育形成了成本效益觀念,支配著現(xiàn)代企業(yè)成本控制的方法體系。 服裝產(chǎn)業(yè)是一些國家和地區(qū)的支柱產(chǎn)業(yè),關(guān)系到社會勞動力的就業(yè)、國家外匯收入等。該產(chǎn)業(yè)全球化程度極高,各地服裝企業(yè)在國際市場上采用各種各樣手段競相血拼。國外同行控制著上游的布料織造開發(fā)和下游的服裝設(shè)計,在市場上存在強有力的品牌效應(yīng),中國的服裝產(chǎn)業(yè)在著眼于打造世界品牌同時必須調(diào)整成本戰(zhàn)略,改進完善企業(yè)成本控制的方法體系。 業(yè)暉國際有限公司是一家比較典型的外貿(mào)服裝制造公司,于九十年代中期由三家國企在香港共同投資設(shè)立,主要經(jīng)營生產(chǎn)來自美國市場的針織、服裝訂單。當(dāng)時國內(nèi)紡織品出口還受配額限制,公司率先在海外建立生產(chǎn)基地,形成了特有的國內(nèi)供料海外生產(chǎn)的模式,在1999-2005年期間一度非常輝煌。在2007年之后市場環(huán)境發(fā)生了巨大的變化,原有的海外生產(chǎn)基地不斷裁撤。公司一時懵懂無從及時經(jīng)營策略,目睹業(yè)績一路下滑。到目前為止,公司還有國內(nèi)及約旦兩個生產(chǎn)基地,經(jīng)營壓力特別是成本控制壓力巨大。 本人現(xiàn)在負責(zé)業(yè)暉國際有限公司的生產(chǎn)經(jīng)營,經(jīng)過深入的調(diào)查論證,認為有效控制企業(yè)成本是公司可持續(xù)發(fā)展的唯一出路。 本文以業(yè)暉國際有限公司成本控制現(xiàn)狀作為研究對象,搜集整理了大量的文獻資料,努力學(xué)習(xí)現(xiàn)代企業(yè)成本控制的理論方法和其他企業(yè)的先進經(jīng)驗,分析公司成本控制存在的問題,將公司成本戰(zhàn)略調(diào)整定位為增長型戰(zhàn)略中的低成本戰(zhàn)略,分別從總體成本構(gòu)成和單個產(chǎn)品成本構(gòu)成進行了11項價值活動分析,找到了影響公司成本的三個關(guān)鍵結(jié)構(gòu)成本驅(qū)動因素和四個關(guān)鍵執(zhí)行成本驅(qū)動因素,從成本構(gòu)成比例上明確了需要改進的三個成本控制環(huán)節(jié),提出了相應(yīng)的改進措施及其保障要求。 有關(guān)改進方案實施一年多來,業(yè)暉國際有限公司取得了很好的經(jīng)濟效益,企望本文研究成果對于其他企業(yè)成本控制工作能夠有一定的參考價值。
[Abstract]:Profit is the essential requirement of the enterprise. "Saving money" is often considered as an important way to achieve profits as "increasing income". The traditional cost control targets mainly focus on the cost reduction, including the standard cost method and budget control. The core of the work is "economize, thrift and save". The value project of L.D.Miles is the core of the cost control. Law (VE), Cooper (Robin Cooper) and Kaplan's research results of "cost multiple drivers" have opened new ideas for the system management of cost, and gradually nurture the concept of cost and benefit, which dominates the method system of modern enterprise cost control.
The garment industry is a pillar industry in some countries and regions, which is related to the employment of the social labor force and the national foreign exchange income. The industry has a high degree of globalization, and the clothing enterprises in various parts of the world compete in various ways in the international market. The foreign counterparts control the cloth weaving and development of the upstream and the clothing design of the lower reaches, and in the market There is a strong brand effect. In view of building a world brand, China's clothing industry must adjust the cost strategy and improve the method system for improving the cost control of the enterprise.
Industry Hui International Co., Ltd. is a typical foreign trade garment manufacturing company. In the mid 90s, it was established by three state-owned enterprises in Hongkong. It mainly engaged in the production of knitting and clothing orders from the United States market. At that time, the domestic textile exports were limited by quotas. The company took the lead in establishing production bases abroad. The model of domestic supply of overseas production was once brilliant in 1999-2005 years. After 2007, the market environment changed greatly and the original overseas production base was discrescent. The company was ignorant of the strategy and witnessed a decline in performance. So far, the company has two production bases in China and Jordan. The pressure of operating pressure, especially on cost control, is huge.
I am now in charge of the production and operation of the industrial Hui International Co., Ltd., through in-depth investigation and demonstration, that the effective control of enterprise cost is the only way out for the sustainable development of the company.
This paper takes the present situation of the cost control of khuhui International Limited as the research object, collects a lot of documents, tries to study the theoretical method of cost control of modern enterprises and the advanced experience of other enterprises, analyzes the problems in the cost control of the company, and positioning the company cost strategy as the low cost war in the growth strategy. 11 value activities are analyzed from the total cost composition and the cost composition of a single product. The three key cost driving factors and four key executive cost driving factors are found to affect the cost of the company. From the proportion of the cost, the three cost control links which need to be improved are clarified, and the corresponding improvement measures are put forward. Application and security requirements.
After more than one year of the implementation of the improved scheme, the industry Hui International Co., Ltd. has achieved good economic benefits. It is expected that the results of this paper can have a certain reference value for other enterprise cost control work.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.86;F275.3

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