A公司成本管理体系研究

发布时间：2018-01-10 05:20

本文关键词：A公司成本管理体系研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国现在市场经济的高速发展,各个行业都得到了深度的开发,现在中国企业在技术,市场,生产,供应链等各个方面正在面临日益激烈的竞争,激烈的竞争也逐步的压缩了企业的销售价格和销售数量,从而使得企业的盈利能力大幅下滑。在此环境正,越来越多的企业开始讲目光投向成本管理。A公司自2008年进入中国市场后,依靠其国际声誉和技术领先取得非常大的发展,随着企业的迅速扩张,A公司在成本管理方面的问题日渐凸显,在公司的起步结算,公司运营成本比较低,公司可以依托其国际声誉和技术优势以比较高的价格进行销售,但是随着越来越多的竞争对手技术的进步,A公司此方面的优势正在缩减,而且随着A公司业务的高速扩张,A公司的规模也在迅速扩张,运营成本在近几年增速非常快。随着销售价格的下跌和运营成本的增加,A公司盈利能力正在逐步的下降。在此背景下,A公司管理层开始重视成本管理,对A公司的成本管理体系进行了大幅度的完善,从而提升自身的盈利能力,继而增加自身的市场竞争力。本文通过对A公司现有成本管理体系存在的问题进行分析,重点对A公司整体层面以及财务模块,供应链模块和生产模块的成本管理体系方面存在的问题进行分析,并对依据成本管理理论对A公司的现有成本管理体系进行整体完善。本文共分为六个部分,第一部分阐述选题背景,目的,意义及研究方法。第二部分对本文主要涉及的成本管理理论进行了回顾。第三部分对A公司现有成本管理体系存在的问题进行了分析。第四部分依据成本管理理论和对A公司成本管理体系现存问题的分析,从整体层面上和主要业务模块两个方面对A公司的成本管理体系进行完善。第五部分是成本管理体系的保障措施。第六部分阐述了通过对A公司成本管理体系完善的研究得出的一些结论。尽管现在许多企业已经开始通过成本管理提高企业竞争力。但是现状却是,成本管理虽然得到一些运用,但是对于企业的影响却不明显,导致这样的原因是成本管理的观念落后,对成本管理的目的,范围,方法存在认识上的偏差。现代企业具有产权明晰,权责明确、政企分开、管理科学的特点。而成本管理是现代企业管理中一个重要内容。由于传统成本管理已不能适应现代成本管理理念,成本管理的内容不仅仅是孤立地降低成本,而是应该从企业整体层面出发,在各个环节进行成本管理,从而达到在保证企业良好运行的状态下实现有效成本管理的目标,为企业在市场中的竞争力,和长远发展的动力。希望可以通过本文对A公司成本管理体系完善的一些研究,为存在同样问题的企业提供一些思路。
[Abstract]:With the rapid development of market economy in our country now, various industries have the depth of development, now China enterprises in technology, production, market, facing increasingly fierce competition in all other aspects of the supply chain, the competition also gradually reduced the number of enterprise sales prices and sales, which makes the enterprise profitability significantly decline. In this environment, more and more enterprises begin attention to cost management in.A company since 2008 to enter the Chinese market, relying on its international reputation and leading technology has very big development, with the rapid expansion of enterprises, A company in terms of cost management issues have become increasingly prominent, the settlement in the company started, the company operating costs relatively low, companies can rely on its international reputation and technical advantages with a relatively high price to sell, but with more and more competition on hand surgery, A Our advantage in this area is shrinking, but with the rapid expansion of A company, A company has expanded rapidly in recent years, the operation cost in the growth rate is very fast. With the increase in sales prices and operating costs, the profitability of A company is gradually decreased. In this context, the management of A company to pay attention to cost management, the cost management system of A Corporation has been improved greatly, so as to enhance their profitability and increase their market competitiveness. This paper based on the analysis of the existence of existing cost management system of A company, focusing on A's overall level and finance module, cost management system the supply chain module and module production problems were analyzed, and on the basis of the theory of cost management of A company's existing cost management system of overall improvement. This paper is divided into six parts The first part describes the background, purpose, significance, methods and research. Were reviewed. The second part of this paper mainly deals with the theory of cost management of the third part of the existing cost management system of A company are analyzed. The fourth part is based on the theory of cost management and the existing problems of A company cost management system analysis, perfect from the two aspects of the overall level and the main business module of A company cost management system. The fifth part is the safeguard measures of cost management system. The sixth part expounds on some conclusions through the study of good that a complete cost management system of A company. Although many enterprises have begun to improve the competitiveness of enterprises through cost management. But the status quo however, although some use of cost management, but for the impact is not obvious, the reason is the cost management concept Backward, the cost management of the purpose, scope, method of understanding deviation. Modern enterprises with clear property rights, clear responsibilities, separating the characteristics of scientific management. The cost management is an important content of modern enterprise management. Because the traditional cost management can not adapt to the modern cost management concept, the content of cost management is not only to reduce the cost, but enterprises should proceed from the overall level, cost management in all aspects, so as to achieve the goal of cost management to ensure the realization of the effective operation of enterprises in good condition, for the enterprise in the market competitive ability, dynamic and long-term development. The hope can through some research based on A cost management system to improve the company, to provide some ideas for the same problems.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.4

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