本文選題：目標(biāo)成本法 + 公共事業(yè)單位　； 參考：《長(zhǎng)安大學(xué)》2013年碩士論文

【摘要】：改革開(kāi)放以來(lái)，隨著社會(huì)的發(fā)展和市場(chǎng)經(jīng)濟(jì)體制的不斷深入，我國(guó)公共事業(yè)的發(fā)展速度迅速加快，單位規(guī)模也在不斷擴(kuò)大，然而國(guó)家財(cái)政部門(mén)對(duì)其的投入?yún)s在不斷減少，資金不足現(xiàn)象在公共事業(yè)單位中普遍存在。另外，對(duì)于事業(yè)單位來(lái)說(shuō)，在會(huì)計(jì)核算上，長(zhǎng)期執(zhí)行的是預(yù)算會(huì)計(jì)核算制度，注重的是經(jīng)費(fèi)的預(yù)算收入和預(yù)算支出，成本核算和成本控制觀念并沒(méi)有受到相關(guān)部門(mén)的重視，基本以預(yù)算支出控制代替成本管理，以業(yè)務(wù)考核代替績(jī)效評(píng)價(jià)。再加上事業(yè)單位內(nèi)部的預(yù)算管理和業(yè)務(wù)管理考核又是相互獨(dú)立運(yùn)行的，沒(méi)有認(rèn)真考慮過(guò)單位投入和產(chǎn)出的相互關(guān)系。長(zhǎng)時(shí)間下去造成了我國(guó)社會(huì)資源的嚴(yán)重浪費(fèi)、資源配置不理想和資金使用效率低下的局面，這就進(jìn)一步加劇了公共事業(yè)單位資金短缺程度，影響了公共事業(yè)單位的持續(xù)、快速、健康的發(fā)展。 本文借助于文獻(xiàn)分析、比較分析和實(shí)證分析法，在結(jié)構(gòu)上，首先參照企業(yè)成本的相關(guān)知識(shí)，對(duì)我國(guó)特有的公共事業(yè)單位成本及其構(gòu)成進(jìn)行嘗試性分析，指出了公共事業(yè)單位成本一般包括人工成本、公用成本、折舊費(fèi)和其他相關(guān)費(fèi)用支出；其次，以目標(biāo)成本法和模糊綜合評(píng)價(jià)法為理論支持，結(jié)合我國(guó)公共事業(yè)單位的自身核算特點(diǎn)，構(gòu)建了基于目標(biāo)成本法下的全員成本管理新模式，，并通過(guò)模糊數(shù)學(xué)綜合評(píng)價(jià)理論對(duì)事業(yè)單位成本控制的績(jī)效進(jìn)行綜合評(píng)價(jià)，使公共事業(yè)單位在同樣的經(jīng)濟(jì)投入下，達(dá)到節(jié)約成本，獲取目標(biāo)最大化，實(shí)現(xiàn)社會(huì)公益性和經(jīng)濟(jì)效益性目標(biāo)的有機(jī)統(tǒng)一的目的。最后，通過(guò)實(shí)例進(jìn)行分析驗(yàn)證，總結(jié)出此成本管理模式的可行性和操作性。 通過(guò)本文的研究，不僅有助于公共事業(yè)單位推行經(jīng)濟(jì)責(zé)任制和加強(qiáng)預(yù)算管理；同時(shí)對(duì)改善公共事管理工作，節(jié)約單位成本，提高我國(guó)公共事業(yè)單位的經(jīng)濟(jì)效率和社會(huì)效益，具有重要的現(xiàn)實(shí)意義；而且對(duì)探索出符合我國(guó)國(guó)情的公共事業(yè)單位成本管理模式也有著重要的理論意義。
[Abstract]:Since the reform and opening up, with the development of the society and the deepening of the market economy system, the development speed of the public utilities in our country has been quickened rapidly, and the unit scale has also been expanding. However, the input of the national financial department to it has been decreasing. The phenomenon of lack of funds is widespread in public institutions. In addition, for institutions, in accounting, the long-term implementation of the budget accounting system, the focus is on the budget revenue and budget expenditure, cost accounting and cost control concepts have not been taken seriously by the relevant departments. Basic budget expenditure control instead of cost management, business evaluation instead of performance evaluation. Moreover, the internal budget management and business management assessment of institutions are independent of each other, and the relationship between input and output of units has not been seriously considered. For a long time, the serious waste of social resources, the unsatisfactory allocation of resources and the low efficiency of the use of funds in our country have further aggravated the shortage of funds in public utilities and affected the continuity and rapidity of public utilities. A healthy development. With the help of literature analysis, comparative analysis and empirical analysis, this paper, referring to the relevant knowledge of enterprise cost, tries to analyze the cost and composition of public utilities in China. It is pointed out that the cost of public utilities generally includes labor cost, public cost, depreciation fee and other related expenses. Secondly, the objective cost method and fuzzy comprehensive evaluation method are used as theoretical support. Combined with the accounting characteristics of public institutions in our country, a new model of full staff cost management based on objective cost method is constructed, and the performance of cost control of public institutions is comprehensively evaluated by comprehensive evaluation theory of fuzzy mathematics. Under the same economic input, the public utilities can achieve the goal of economizing cost, maximizing the target and realizing the organic unity of social welfare and economic benefit. Finally, the feasibility and maneuverability of the cost management model are summarized through the analysis and verification of an example. Through the research of this paper, it is not only helpful for public institutions to carry out economic responsibility system and strengthen budget management, but also to improve the management of public affairs, save unit cost, and improve the economic efficiency and social benefit of public institutions in China. It has important practical significance, and also has important theoretical significance to explore the mode of cost management of public utilities in accordance with the national conditions of our country.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F810.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉景賢;;事業(yè)單位人工成本核算新探[J];行政事業(yè)資產(chǎn)與財(cái)務(wù);2017年16期

相關(guān)碩士學(xué)位論文 前1條

1 周福祿;基于時(shí)間驅(qū)動(dòng)作業(yè)成本法的整車(chē)物流成本控制與優(yōu)化[D];吉林大學(xué);2016年

本文編號(hào)：2036909