新形势下建立企业定额管理系统办法探讨

发布时间：2018-04-17 10:36

本文选题：企业定额 + 动态数据库　；参考：《山东大学》2017年硕士论文

【摘要】：企业定额是应用于企业内部施工管理的定额,是企业根据自身的施工技术水平和项目管理水平编制的,反映了企业在正常施工条件下,以施工过程为标定对象而规定完成的单位合格产品的消耗量标准和费用标准。企业定额是企业实施项目过程中实行成本管理的基础,是制定成本消耗量目标,编制成本计划,实施成本监测的依据。尽管当前国内大部分企业已经认识到企业定额对于项目成本管理的重要意义,但由于缺乏有效的定额管理理论和工具,难以真正有效地把企业定额应用到成本管理中,阻碍了企业定额在成本管理中的推广。本文根据项目成本管理流程和企业定额的特点,提出建立企业定额管理系统的构想,其系统的主要用途是帮助企业利用企业定额实行项目成本管理,完成动态管理循环:成本管理中成本计划的制定是管理活动的关键,对成本计划的制定进行定量分析,将帮助企业更加准确的制定成本计划,并对计划进行检测、调整,从而实现成本循环管理目标。其成本计划定量分析方法将按照以下流程进行实施:1、首先采集企业实施项目过程中所产生的与成本相关的各项基础数据,根据企业定额计算规则计算加工,得到和定额数据计算口径一致的成本数据,此为企业成本数据和定额进行比较分析的基础。2、然后,基于企业定额结构基础,对组成定额子项的成本元素(即组成定额的人工、材料、机械等基本元素)进行细化拆分,得到成本因子(对成本元素进行成本分析,将其拆分到不可进一步拆分阶段,得到的最基本的成本单元就是成本因子,成本因子即成本组成的最基本要素),它是对成本元素的消耗量和价格属性的描述。3、最后通过对成本因子占成本元素中自重权重的分析,对项目生产活动中的成本活动进行量化描述,使得企业对项目成本目标和成本计划的制定可以进行定量分析,提升项目成本管理的科学性和合理性。系统搭建和运行的核心是建立动态数据库,用于基础数据采集、成本数据计算和定额数据存储等功能。本文做了数据库建立的理论研究,并分析了系统的功能需求,描述了数据流图,构建了 E-R模型。并理顺了数据流程,通过对数据流程的描述,搭建起系统的作业流程:基础数据采集→成本数据计算→成本因子权重分析→成本管理本文技术重点在对成本因子的研究和分析,成本因子分为价格因子和消耗量因子,价格因子受市场价格影响,因其受政策和市场供需关系的影响,具有一定的不可控性,不在本文关注范围之内,本文重点关注的是消耗量因子在价格元素中的自重权重对成本产生影响,并且利用因子自重权重对其进行量化计算,其中用到组距计算法计算因子幅度差,其作为成本目标制定的依据,是成本管理实行定量分析的基础。
[Abstract]:The enterprise quota is the quota applied to the internal construction management of the enterprise. It is compiled by the enterprise according to its own construction technology level and project management level, which reflects the normal construction conditions of the enterprise.The consumption standard and cost standard of the unit qualified product which is calibrated by the construction process.The enterprise quota is the basis of cost management in the process of implementing the project. It is also the basis of making the cost consumption target, making the cost plan and carrying out the cost monitoring.Although most domestic enterprises have realized the importance of enterprise quota to project cost management, it is difficult to apply enterprise quota to cost management effectively because of the lack of effective quota management theory and tools.It hinders the popularization of enterprise quota in cost management.According to the characteristics of project cost management process and enterprise quota, this paper puts forward the conception of establishing enterprise quota management system. The main purpose of the system is to help enterprises to implement project cost management by using enterprise quota.Completion of dynamic management cycle: cost planning is the key to management activities in cost management. Quantitative analysis of cost planning will help enterprises to make cost plans more accurately, and to check and adjust the plans.In order to achieve the cost cycle management objectives.The quantitative analysis method of cost plan will be implemented according to the following flow chart: 1. Firstly, it will collect the basic data related to the cost produced during the implementation of the project, and calculate the processing according to the rules of enterprise quota calculation.This is the basis of comparing enterprise cost data and quota. Then, based on the structure of enterprise quota, the cost elements (that is to say, the artificial component of quota) that make up the quota subitems, are obtained, which are consistent with the calculation caliber of the quota data, which is the basis of the comparative analysis between the enterprise cost data and the quota.Material, machinery and other basic elements are broken down, and cost factors are obtained (cost analysis of cost elements, splitting them to the stage that cannot be further split), and the most basic cost units are cost factors.Cost factor is the most basic element of cost composition, it is the description of cost element consumption and price attribute. Finally, through the analysis of the weight of cost factor in cost element,The quantitative description of the cost activities in the production activities of the project makes it possible for the enterprises to make quantitative analysis of the project cost objectives and cost plans, and to enhance the scientific and reasonable management of the project costs.The core of the system is to set up dynamic database, which can be used for basic data collection, cost data calculation and quota data storage.In this paper, the theory of database establishment is studied, the functional requirements of the system are analyzed, the data flow diagram is described, and the E-R model is constructed.And straighten out the data flow, through the description of the data flow, set up the operation flow of the system: basic data acquisition cost data calculation cost factor weight analysis cost management this paper focuses on the research and analysis of cost factor.The cost factor is divided into price factor and consumption factor. The price factor is influenced by market price, because of the influence of policy and market supply and demand, it has some uncontrollability, so it is not within the scope of attention of this paper.This paper focuses on the influence of the weight of the consumption factor in the price element on the cost, and makes use of the weight of the factor to quantify it, in which the factor amplitude difference is calculated by using the method of group distance calculation.As the basis of cost target formulation, it is the basis of quantitative analysis of cost management.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72

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