全面成本管理在临邑恒丰纺织科技有限公司的应用研究

发布时间：2018-03-16 07:49

本文选题：纺织　切入点：价值链　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：全球经济一体化步伐的加快,我国经济建设进入结构调整与升级的新常态,加上我国劳动力成本,能源成本、运输成本、环境治理成本逐年增长等原因,多方面因素作用使得我国纺织生产企业面临的成本压力越来越大,企业利润空间越来越小,也使得一部分企业面临亏损的窘境。此外,我国纺织业还面临着陈旧设备淘汰、纺织纤维原料品质低及经济体制与政策制约的挑战,整个纺织产业必须降本增效、转型升级、创新发展。因此本文选取纺织企业的成本管理进行探究。本文采用案例分析与实地调查相结合的方法对临邑恒丰纺织科技有限公司基于价值链的成本管理进行研究。首先,对国内外文献进行整理,对成本管理及价值链概念进行界定,介绍相关的理论;其次,找出该纺织企业成本管理存在的问题;再之,根据对企业横向和纵向价值链分析,建立恒丰纺织公司全面成本管理体系;最后,提出基于价值链的全面成本管理的保障措施。最终得出结论:基于价值链的全面成本管理受到多方因素的影响,需要企业各个部门积极配合以提升企业成本管理的水平;通过比较企业间成本管理模式可以找出薄弱环节。临邑恒丰通过实施全面成本管理,寻找横向和纵向价值链上的增值活动以及薄弱环节,并实现跨部门成本协同,实现从预算、采购到实际成本核算与监督控制的一体化、系统化的成本管理体系。另外,通过成本考核奖惩的机制激发各级别员工工作活力,提高员工节约成本意识,鼓励员工寻找降低成本的新方法,形成全面、全员、全过程的成本管理机制,最终提高企业的整体管理水平,培养出企业的核心竞争力,为实现企业从大到强打下坚实基础。
[Abstract]:With the acceleration of the pace of global economic integration, China's economic construction has entered the new normal of structural adjustment and upgrading. In addition, the cost of labor, energy, transportation and environmental management has increased year by year in China. As a result of various factors, the cost pressure faced by textile manufacturing enterprises in China is increasing, the profit margins of enterprises are becoming smaller and smaller, and some enterprises are facing the dilemma of losing money. In addition, China's textile industry is also facing obsolete equipment. With the low quality of textile fiber raw materials and the challenge of economic system and policy constraints, the whole textile industry must reduce costs and increase efficiency, and transform and upgrade. Therefore, this paper chooses the cost management of textile enterprises to explore. This paper adopts the method of case analysis and field investigation to study the cost management based on value chain of Linyi Hengfeng Textile Technology Co., Ltd. This paper collates the domestic and foreign literature, defines the concepts of cost management and value chain, introduces the relevant theories; secondly, finds out the problems existing in the cost management of the textile enterprise; secondly, according to the analysis of the horizontal and vertical value chain of the enterprise, Finally, the paper puts forward the safeguard measures of the total cost management based on the value chain. Finally, it concludes that the total cost management based on the value chain is affected by many factors. It needs all departments of the enterprise to cooperate actively in order to improve the level of cost management; by comparing the mode of cost management between enterprises, we can find out the weak links, Linyi Hengfeng through the implementation of total cost management, Looking for value-added activities and weak links in horizontal and vertical value chains, and achieving cost synergy across sectors, integration of budget, procurement, actual cost accounting and supervision and control, and systematic cost management systems. Through the mechanism of reward and punishment of cost assessment, it can stimulate the work vitality of employees at all levels, improve staff's sense of cost saving, encourage employees to find new ways to reduce costs, and form a comprehensive, all-staff and whole process cost management mechanism. Finally, improve the whole management level of enterprises, cultivate the core competitiveness of enterprises, and lay a solid foundation for the realization of enterprises from big to strong.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.81

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