本文關(guān)鍵詞： 制造成本法 作業(yè)成本法 庫存式生產(chǎn) 訂單式生產(chǎn) SWOT分析　出處：《天津商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來針對中小型制造業(yè)生產(chǎn)模式的選擇引起了國內(nèi)外學(xué)者的探究，其中庫存生產(chǎn)和按訂單生產(chǎn)兩種模式受到學(xué)者廣泛關(guān)注。但如何解決企業(yè)生產(chǎn)模式轉(zhuǎn)變而導(dǎo)致的生產(chǎn)成本管理問題的研究還比較少。論文以東興茂公司為案例，研究其在生產(chǎn)模式轉(zhuǎn)變后，企業(yè)生產(chǎn)成本管理上存在的問題，以期對其他企業(yè)起到借鑒作用。 東興茂公司是一家集生產(chǎn)、銷售于一體的綜合性木制品企業(yè)。公司建立之初采用庫存生產(chǎn)方式，在訂單到來之前，產(chǎn)品已經(jīng)生產(chǎn)結(jié)束放入成品庫。但隨著經(jīng)濟(jì)發(fā)展，消費(fèi)結(jié)構(gòu)的改變，個(gè)性化的產(chǎn)品需求已成為一種趨勢，制造業(yè)更傾向于小批次多樣式的生產(chǎn)，，庫存生產(chǎn)已和當(dāng)下的市場需求不相匹配，還造成了在產(chǎn)品積壓，流動(dòng)資金周轉(zhuǎn)慢等問題。為滿足不同客戶的需求，企業(yè)逐步采用訂單式生產(chǎn)方式，但這一改變對生產(chǎn)成本控制和管理帶來了新的挑戰(zhàn)。 同時(shí)東興茂公司未按會(huì)計(jì)準(zhǔn)則規(guī)定來對費(fèi)用進(jìn)行合理分配，未將費(fèi)用分為制造費(fèi)用、銷售費(fèi)用、管理費(fèi)用和財(cái)務(wù)費(fèi)用，而是全部加和在一起，這種做法使得制造費(fèi)用沒有計(jì)入到產(chǎn)品成本中去，造成產(chǎn)品成本失真和企業(yè)虛增毛利，使企業(yè)成本得不到應(yīng)有的補(bǔ)償，從而影響企業(yè)生產(chǎn)經(jīng)營活動(dòng)的順利進(jìn)行。 如何將企業(yè)的產(chǎn)品成本進(jìn)行還原，建立人才戰(zhàn)略管理，并對產(chǎn)品訂單進(jìn)行成本控制，是本論文研究的重點(diǎn)。本文比較了庫存生產(chǎn)模式和訂單生產(chǎn)模式的差異，對訂單生產(chǎn)模式進(jìn)行了SWOT分析，并綜合東興茂公司的實(shí)際狀況，研究在訂單下對生產(chǎn)成本的影響。將企業(yè)的成本費(fèi)用按規(guī)定進(jìn)行重新分類歸集，用制造成本法核算生產(chǎn)產(chǎn)品成本，將有效的成本信息提供給公司管理層，為東興茂公司成本控制提供方向，最終為其向現(xiàn)代企業(yè)轉(zhuǎn)型提供幫助。
[Abstract]:In recent years, the choice of production mode for small and medium-sized manufacturing industry has aroused the research of domestic and foreign scholars. Among them, inventory production and production according to orders are widely concerned by scholars. However, there is little research on how to solve the problem of production cost management caused by the transformation of enterprise production mode. This paper studies the problems existing in the management of production cost after the transformation of production mode in order to provide reference for other enterprises. Dongxing Mao Co., Ltd. is a production, sales in one of the integrated wood enterprises. The company was established to use inventory production methods, before the arrival of orders. But with the development of economy and the change of consumption structure, individualized product demand has become a trend, the manufacturing industry is more inclined to small batches of multi-style production. Inventory production has not been matched with the current market demand, but also caused in the product backlog, slow turnover of liquidity and other problems. To meet the needs of different customers, enterprises gradually adopt the order mode of production. But this change has brought new challenges to production cost control and management. At the same time, Dongxing Mao Company does not allocate the expenses reasonably according to the accounting standards, and does not divide the expenses into manufacturing expenses, sales expenses, management expenses and financial expenses, but adds them all together. This makes the cost of manufacturing not included in the cost of the product, resulting in product cost distortion and enterprise profit increase, so that the cost of the enterprise can not be compensated. Thus affecting the smooth progress of enterprise production and management activities. How to restore the product cost of the enterprise, establish the talent strategy management, and control the cost of the product order is the focus of this paper. This paper compares the difference between the inventory production model and the order production mode. This paper makes SWOT analysis on the order production mode, and synthesizes the actual situation of Dongxing Mao Company, studies the influence of the order on the production cost, and reclassifies the cost cost of the enterprise according to the regulations. Using the manufacturing cost method to calculate the production cost, the effective cost information is provided to the management of the company, to provide the direction for the cost control of Dongxing Mao Company, and finally to provide the help for its transformation to the modern enterprise.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.88;F406.72

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