本文選題：中小民營制造企業(yè)　切入點(diǎn)：成本核算　出處：《北京工業(yè)大學(xué)》2014年碩士論文

【摘要】：在當(dāng)前較為低迷的經(jīng)濟(jì)形勢(shì)下，原材料、人力資源、廠房租金等成本卻越來越高，我國的中小民營制造業(yè)面臨著前所未有的考驗(yàn)。如何提升盈利能力以保持競(jìng)爭(zhēng)力已成為企業(yè)能否存活的關(guān)鍵，而成本的精確核算與有效管理成為企業(yè)降低盈虧平衡點(diǎn)提高競(jìng)爭(zhēng)力的有效策略，對(duì)企業(yè)的成本決策與經(jīng)營決策具有重大影響。傳統(tǒng)成本會(huì)計(jì)的弊端日漸顯露，企業(yè)需要一套能夠?yàn)槠髽I(yè)定價(jià)策略、產(chǎn)品方向及市場(chǎng)方向提供全面準(zhǔn)確信息的成本核算管理系統(tǒng)。 資源消耗會(huì)計(jì)是一種新型的成本管理方法，本文通過梳理與總結(jié)相關(guān)文獻(xiàn)，認(rèn)為運(yùn)用資源消耗會(huì)計(jì)有利于反映企業(yè)真實(shí)的成本費(fèi)有情況，有利于幫助企業(yè)管理做出正確的決策，讓企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中占據(jù)優(yōu)勢(shì)地位。但運(yùn)用何種成本核算方法需要結(jié)合行業(yè)與企業(yè)的實(shí)際情況，對(duì)于國外先進(jìn)的成本管理方法不僅僅是“拿來主義”，無論運(yùn)用什么樣的成本核算方法與理念，建立一套對(duì)企業(yè)實(shí)用的成本核算體系，，才能達(dá)到為企業(yè)的經(jīng)營決策提供指導(dǎo)的目的。 本文通過文獻(xiàn)歸納法、基于實(shí)地研究的案例分析、比較法等研究方法，基于PM配電設(shè)備公司的行業(yè)狀況與產(chǎn)品特點(diǎn)，在分析公司成本管理存在問題的基礎(chǔ)上，結(jié)合PM配電設(shè)備公司的實(shí)際情況，將資源消耗會(huì)計(jì)的先進(jìn)理論應(yīng)用于PM配電設(shè)備公司成本管理的實(shí)際操作中，建立了資源分配模型與資源消耗會(huì)計(jì)的應(yīng)用流程，解決了PM配電設(shè)備公司成本核算管理中的實(shí)際問題，并且對(duì)于非標(biāo)訂制企業(yè)成本核算體系的建立也有借鑒作用，所以在實(shí)踐上也具有重要的指導(dǎo)意義。
[Abstract]:In the current depressed economic situation, the costs of raw materials, human resources, factory rentals, etc, are getting higher and higher. China's small and medium-sized private manufacturing industry is facing an unprecedented test. How to improve profitability to maintain competitiveness has become the key to the survival of enterprises. The accurate accounting and effective management of cost have become an effective strategy to reduce the profit and loss balance point and improve the competitiveness of enterprises, and have a great influence on the cost decision and management decision of enterprises. The disadvantages of traditional cost accounting are becoming more and more obvious. Enterprises need a cost accounting management system that can provide comprehensive and accurate information for enterprise pricing strategy, product direction and market direction. Resource consumption accounting is a new kind of cost management method. By combing and summarizing the relevant documents, this paper holds that the use of resource consumption accounting is beneficial to reflect the true cost of enterprises. It is helpful to help the enterprise to make the right decision and to make the enterprise take the advantage in the fierce market competition. However, what kind of cost accounting method should be used should be combined with the actual situation of the industry and the enterprise. For the advanced cost management methods in foreign countries, it is not only "taking advantage of the doctrine", no matter what kind of cost accounting methods and concepts are used, a set of practical cost accounting systems for enterprises is established. In order to achieve the purpose of providing guidance for business decisions. Based on the methods of literature induction, case study, comparative method and so on, based on the industry situation and product characteristics of PM distribution equipment company, this paper analyzes the problems existing in the cost management of the company. Combined with the actual situation of PM distribution equipment company, the advanced theory of resource consumption accounting is applied to the practical operation of cost management of PM distribution equipment company, and the resource allocation model and the application flow of resource consumption accounting are established. It solves the practical problems in the cost accounting management of PM distribution equipment company, and has a reference role for the establishment of the cost accounting system of non-standard customized enterprises, so it also has important guiding significance in practice.
【學(xué)位授予單位】：北京工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.72

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