【摘要】：財務(wù)分析是評價企業(yè)經(jīng)營狀況的一條重要途徑。成本費用占營業(yè)收入比率是反映企業(yè)取得單位銷售收入所付出的代價的指標財務(wù)分析，是考察企業(yè)成本控制能力的主要指標。該指標對企業(yè)提高質(zhì)量效益、提高勞動生產(chǎn)率、提高創(chuàng)造價值的能力等等目標都具有推動作用。2013年國資委已明確將成本費用占營業(yè)收入比率指標納入對央企的績效考核中。因此，央企需要重點加強對企業(yè)成本的管控，不僅是為完成國資委的考核目標，對改善自身經(jīng)營狀況也具有十分重要的現(xiàn)實意義。 本文以國資委監(jiān)管的中航工業(yè)集團下屬重要成員單位中航工業(yè)南方為背景，以成本費用占營業(yè)收入比率考核指標為研究對象，運用杜邦分析法對中航工業(yè)南方成本費用占營業(yè)收入比率指標進行深入分析。本文首先闡述了杜邦分析體系和企業(yè)成本控制方面的基礎(chǔ)理論。運用杜邦分析法因果關(guān)系的分析原理，建立了成本費用占營業(yè)收入比率分析模型，重點將成本費用分解成了企業(yè)最基本的生產(chǎn)經(jīng)營要素的構(gòu)成。隨后以中航工業(yè)南方2010年至2012年三年的成本費用占營業(yè)收入比率指標為基礎(chǔ)，基于成本費用占營業(yè)收入比率分析模型，分析了各成本費用結(jié)構(gòu)的發(fā)展趨勢和影響因素，討論了成本費用中的關(guān)鍵因素和變化原因，找出企業(yè)各成本項目中存在的問題。接著，針對2013年的成本費用占營業(yè)收入比率考核目標為基礎(chǔ)，提出了以成本費用控制為出發(fā)點，，對采購成本、人工成本和制造費用、管理費用和財務(wù)費用中的重點項目采取不同的控制方法進行措施優(yōu)化，包括運用層次分析法和采購作業(yè)改進來控制采購成本；用總額預(yù)算管理和目標成本法控制人工成本；采取作業(yè)成本法改進企業(yè)的生產(chǎn)流程，通過作業(yè)消除、作業(yè)降低、作業(yè)選擇和作業(yè)分享等辦法對制造費用進行控制；用PDCA循環(huán)法和目標值來控制管理費用；推行精益管理，通過科學(xué)合理的資金運營來控制財務(wù)費用等。最后，通過2013年指標完成情況驗證杜邦分析法在對成本費用占營業(yè)收入的比率這一指標進行分析并改進中運用的適用性和正確性。
[Abstract]:Financial analysis is an important way to evaluate the operating conditions of enterprises. The ratio of cost to operating income is an index to reflect the price paid by enterprises to obtain unit sales income, and it is also the main index to investigate the cost control ability of enterprises. This index plays an important role in improving the quality and efficiency of enterprises, improving labor productivity, improving the ability to create value and so on. SASAC has explicitly included the ratio of cost to operating income in the performance evaluation of central enterprises in 2013. Therefore, central enterprises need to focus on strengthening the management and control of enterprise costs, not only to complete the SASAC assessment objectives, but also to improve their own operating conditions is also of great practical significance. Based on the background of China Airlines Industry South, an important member of China Aviation Industry Group supervised by SASAC, this paper takes the assessment index of the ratio of cost to operating income as the research object. DuPont analysis method is used to analyze the ratio of southern cost to operating income of China Aviation Industry. This paper first expounds the basic theory of DuPont analysis system and enterprise cost control. Based on the principle of DuPont analysis of causality, an analysis model of the ratio of cost to business income is established, and the cost is decomposed into the most basic factors of production and operation of an enterprise. Then, based on the index of the ratio of cost to operating income in Southern China from 2010 to 2012, and based on the analysis model of the ratio of cost to operating income, the development trend and influencing factors of each cost structure are analyzed. This paper discusses the key factors and changing reasons of the cost, and finds out the problems existing in each cost item of the enterprise. Then, based on the assessment target of the ratio of cost to operating income in 2013, this paper puts forward the purchase cost, labor cost and manufacturing cost based on the cost control. The key items of management cost and financial cost take different control methods to optimize the measures, including the use of analytic hierarchy process (AHP) and procurement operation improvement to control the procurement cost; The total budget management and target cost method are used to control the labor cost, and the activity-based costing method is adopted to improve the production process of the enterprise, and the manufacturing cost is controlled by the methods of activity elimination, activity reduction, activity selection and activity sharing. PDCA cycle method and target value are used to control the management cost, lean management is carried out, and the financial cost is controlled by scientific and reasonable capital operation. Finally, the applicability and correctness of DuPont analysis in the analysis and improvement of the ratio of cost to operating income are verified by the completion of the target in 2013.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7

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