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  本文選題：成本管理體系 + 成本管理�。� 參考：《中南大學(xué)》2012年碩士論文

【摘要】：近幾年,隨著國際金融危機、美債危機和歐債危機的相繼爆發(fā),國際經(jīng)濟呈現(xiàn)出動蕩加劇的局面,而我國集裝箱碼頭行業(yè)經(jīng)過上一輪的快速發(fā)展也面臨著：一邊是競爭日趨激烈和宏觀經(jīng)濟環(huán)境的變化,要求企業(yè)科學(xué)合理地核算、評估各項成本的支出情況以便對癥下藥提升企業(yè)的經(jīng)營能力；一邊是成本數(shù)據(jù)和成本管理失去相關(guān)性,成本管理機制不健全,管理制度傳統(tǒng)落后不精細(xì)而不能滿足企業(yè)的成本管理需求。因此,我國集裝箱碼頭行業(yè)迫切需要通過創(chuàng)新尋找一種新的成本核算方法并依此建立起完善的成本管理體系來破解當(dāng)前的困局。 本文以蛇口碼頭為例,針對該行業(yè)在成本管理過程中普遍存在的諸如：在成本核算方面扭曲了成本信息和管理的相關(guān)性；在成本管理的運作機制上不規(guī)范不健全；以及缺乏科學(xué)、精細(xì)的成本管理績效考核與激勵制度等現(xiàn)狀。在大量查閱相關(guān)文獻及借鑒香港現(xiàn)代貨柜碼頭應(yīng)用作業(yè)成本法的經(jīng)驗的基礎(chǔ)上提出了依據(jù)作業(yè)成本法建立成本管理體系的主要思路,并通過圖表分析法、定性分析法、案例研究法等多種研究方法對成本核算、成本管理運作機制、成本績效管理制度等三個方面進行研究,分別提出了相應(yīng)的設(shè)計優(yōu)化方案和建議,對其具體實施可能碰到的問題也提出了相應(yīng)的應(yīng)對措施,以期為該企業(yè)以及國內(nèi)的同行進行成本管理體系優(yōu)化、升級或者體系重造提供借鑒、參考的價值。
[Abstract]:In recent years, with the outbreak of the international financial crisis, the US debt crisis and the European debt crisis, the international economy has shown a situation of intensified turbulence. However, the container terminal industry in China is facing the following rapid development: on the one hand, the competition is becoming increasingly fierce and the macroeconomic environment is changing, which requires the enterprises to calculate scientifically and reasonably. Assess the expenditure of the various costs in order to improve the business capacity of the enterprise; on the one hand, the cost data and cost management are irrelevant, and the cost management mechanism is not sound, The traditional management system is not fine enough to meet the cost management needs of enterprises. Therefore, China's container terminal industry urgently needs to find a new cost accounting method through innovation and establish a perfect cost management system to solve the current predicament. Addressing the widespread cost management processes in the industry, such as: distorting the relevance of cost information and management in cost accounting; inadequate operational mechanisms for cost management; and a lack of science, Elaborate cost management performance appraisal and incentive system and so on. On the basis of consulting a lot of relevant documents and learning from the experience of the application of activity-based costing in modern container terminals in Hong Kong, this paper puts forward the main idea of establishing the cost management system based on activity-based costing, and through chart analysis, qualitative analysis. Several research methods, such as case study method, have studied cost accounting, operation mechanism of cost management, cost performance management system and so on, and put forward corresponding design optimization schemes and suggestions respectively. In order to optimize, upgrade or rebuild the cost management system of the enterprise and its domestic counterparts, the corresponding countermeasures are put forward in order to provide the reference value for the enterprises and their domestic counterparts to optimize, upgrade or rebuild the cost management system.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F550.66

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本文編號：1988367