基于阿米巴模式的A公司成本管控方案设计及实施研究

发布时间：2018-03-08 10:37

本文选题：阿米巴模式　切入点：成本管控方案　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：A公司是一家以磷肥为主要产品的化工企业,作为云南B股份有限公司的下属子公司,每年贡献数亿元的利润,在国内属于化肥行业龙头企业,在云南省占有举足轻重的地位。2016年初,公司管理层决定以阿米巴模式为核心理念,将成本管控与阿米巴模式理念相结合来改善企业的长期效益并逐步提升员工的自主经营意识。作者作为咨询公司顾问协助A公司完成降本增效、度过市场寒冬的项目,设计并全程跟踪协助A公司实施基于阿米巴模式的成本管控方案,研究阿米巴模式在实际运用过程中的可行性和实际效果。本论文的研究方法是案例分析结合创新性方案设计。以作者在咨询公司工作中对阿米巴模式的研究,以及在A公司的实际调研中所收集到的问题及问题的分析结论为依据,根据阿米巴经营模式和成本管理的理论,与企业的实际应用过程相结合,利用阿米巴模式和PDCA循环作为理论基础,结合A公司实际成本管控情况针对性的设计出基于阿米巴模式的A公司成本管控方案,并对其落地实施过程进行全程协助和研究。首先,通过对A公司组织架构进行调研,找到阿米巴模式中可被A公司借鉴的组织架构、成本核算方法、绩效考核方式。其次,从公司所在行业在国内外的现状和特征、成本构成、成本管理方法的现状和存在的问题入手进行分析,并以此为依据针对性的设计出基于阿米巴模式的成本管控方案用于解决A公司的现有问题。再以公司现状为出发点,设计出基于阿米巴模式的成本管控方案实施步骤。再次,在基于阿米巴模式的成本管控方案的落地实施过程中,根据A公司生产工艺和业务流程引入信息化工具和模型,进一步帮助A公司基于现有生产装置降低成本和达到利润最大化。第一个是产品最优化组合模型,在同一套装置可以生产多种不同产量的产品时,计算出利润最大的产品组合。第二个是基于大型装置的成本定价模型,在原材料、产品等价格变动的情况下,结合财务、供应链、生产数据为企业领导预测、决策提供模拟数据支持。最后在通过对企业各部门进行调研和详细分析的情况下,阿米巴模式可以激发领导、员工的积极性和工作热情,能够让员工自发的在所在岗位从事生产、管理活动,让整个团队自主的发挥出潜力,从而让企业和员工达到双赢的效果,从而体现出管理的价值,公司成本也能相应的降低。
[Abstract]:A company is a chemical enterprise with phosphate as the main products, as the Yunnan B Limited by Share Ltd subsidiary, the annual contribution of hundreds of millions of dollars in profits, which belongs to the leading enterprises in the domestic fertilizer industry in Yunnan Province, occupies a pivotal position at the beginning of.2016, the company's management decided to Amiba model as the core concept of the cost control and Amiba the idea of combining mode to improve the long-term benefits of enterprises and gradually improve the staff's consciousness. The author as independent management consultant to assist A to complete the cost reduction, spent the winter market project, the design and implementation of A company to assist in tracking cost control scheme based on Amiba model, Amiba model in the practical application of the feasibility of the and the actual results. The research method is case analysis combined with innovative design scheme. By the author in a consulting work Study on Amoeba model, analysis and conclusion to collect the actual research in A company and the problems in the problem as the basis, according to the amoeba management mode and cost management theory, combined with the actual application process of the enterprise, the use of amoeba mode and PDCA cycle as the theoretical basis, combined with the actual cost control of company A according to the design of the A company cost control scheme of amoeba mode based on the implementation of the whole process of assistance and research. Firstly, through the research on the organizational structure of A company, found in Amoeba model by A company from the organizational structure, cost accounting method, performance appraisal methods. Secondly, the status quo and characteristics at home and abroad, from the company's industry cost structure, present situation of cost management methods and the existing problems are analyzed, and on the basis of specific design Cost control scheme based on Amoeba model to solve the existing problems for the A company. Then the status of the company as the starting point, the implementation of cost control scheme is designed based on Amoeba model steps. Thirdly, in the implementation process based on the cost control scheme of amoeba mode, according to the A company's production process and business process of the introduction of information tools and models further, to help A company existing production equipment to reduce costs and maximize profits. The first one is based on product portfolio optimization model, can produce a variety of products in the same set of output device, calculate the maximum profit of product portfolio. The second is the cost pricing model based on large-scale equipment, raw material, products etc. price changes, combined with the financial, supply chain, production data for the enterprise leadership prediction, decision-making simulation data support. Finally in the pass of enterprises The industry department investigation and detailed analysis of the case, amoeba model can stimulate the leadership, staff work enthusiasm and initiative and engaged in the production, in the position of management activities can let employee, make the whole team independent of its potential, so that enterprises and employees to achieve a win-win results, which reflects the management the company value, the cost can be reduced accordingly.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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