阿米巴模式在SJ公司成本控制应用研究

发布时间：2018-02-26 11:35

本文关键词： 阿米巴模式内部转移定价成本控制　出处：《兰州财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在水泥行业产能过剩、市场环境剧变的背景下,水泥生产企业的发展举步维艰。随着外部水泥价格的不断下降,国内水泥生产企业要想在竞争激烈的市场中占有一席之地,就必须从内部成本控制上下功夫。传统的实际成本法着眼于成本的事后核算,唯以对企业成本实施全面控制。阿米巴模式是一种全员参与的经营模式,划小成本核算环节。将阿米巴模式与成本控制紧密结合,可以解决实际成本法引发的成本控制滞后性、员工成本意识薄弱、资源浪费等问题,还可以帮助企业更好的完善成本控制体系,实现成本最小化,利润最大化之目的,提高企业市场竞争力。本文以作者亲自参与SJ公司实施阿米巴模式的经历为基础,首先介绍了SJ公司成本核算方法的演变,描述了SJ公司实行阿米巴模式的原因及条件,并对比分析阿米巴模式实施初期与实施之前的成本效益情况;然后通过阿米巴模式在SJ公司的具体实施过程,详细介绍了实施过程中的成本控制方法;再从成本效益视角分析SJ公司实施阿米巴模式的成本控制效果;最后针对SJ公司实行阿米巴模式过程中出现的问题给予相应的改进建议。通过研究发现阿米巴模式解决了实际成本法下成本控制的滞后性,由事后控制转变为贯穿于事前、事中、事后的全过程成本控制,其成本控制效果也较为明显,对SJ公司提高市场竞争力有着积极促进作用。针对SJ公司在运行阿米巴模式过程中出现的基层阿米巴不灵活、阿米巴之间转移定价难以公允、报表数据的反馈流于形式等问题,可以通过打破阿米巴层级间沟通障碍、实行市场价格倒推定价法、完善阿米巴培养考核机制等措施予以改善。
[Abstract]:Under the background of overcapacity in cement industry and drastic changes in market environment, the development of cement production enterprises is very difficult. With the decline of external cement prices, domestic cement production enterprises want to occupy a place in the competitive market. The traditional practical cost method focuses on the post calculation of the cost, but only the overall control of the cost of the enterprise. Amoeba is a kind of management mode in which all the members participate. Close combination of amoeba model and cost control can solve the problems of lag in cost control caused by actual cost method, weak awareness of staff cost, waste of resources, etc. It can also help the enterprise to perfect the cost control system, realize the goal of minimizing the cost and maximizing the profit, and improve the competitiveness of the enterprise market. This paper is based on the experience of the author personally participating in the implementation of the amoeba model in SJ Company. Firstly, this paper introduces the evolution of the cost accounting method of SJ Company, describes the reasons and conditions of implementing the amoeba model in SJ Company, and compares and analyzes the cost-benefit situation of the Ameba model in the early stage and before the implementation. Then through the specific implementation process of amoeba model in SJ company, the cost control method in the implementation process is introduced in detail, and then the cost control effect of Amiba mode in SJ company is analyzed from the point of view of cost benefit. Finally, some suggestions for improvement of the problems in the process of implementing the amoeba model in SJ Company are given. Through the research, it is found that the amoeba model solves the lag of cost control under the actual cost method, and changes from ex post control to running through in advance. In the whole process cost control after the event, the effect of cost control is also obvious, which has a positive effect on SJ company to improve the market competitiveness. In view of the inflexibility of the basic level amoeba that SJ company appears in the course of running amoeba mode, The transfer pricing between amoeba is not fair and the feedback of the report data is merely a formality. It can be improved by breaking the barriers of communication between the levels of amoeba, carrying out the pricing method of market price inversion, and perfecting the mechanism of amoeba cultivation and assessment.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.72

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