果蔬汁企业作业成本管理研究
发布时间：2018-10-05 07:47
【摘要】：经济快速发展形势下的市场全球化和需求多样化,使企业面临的竞争压力日渐加剧,如何发掘并创造自己的竞争优势,以在激烈的竞争中立于不败之地,是一个在不断探讨的课题。大量研究表明,有效的成本管理不仅能够找到降低成本消耗水平的途径,又能使得每项消耗的效能可以充分发挥从而提高投入产出比。同时,现代社会的发展带来的顾客需求不同,导致了企业产品和服务的多样化。在果蔬汁行业中,由于消费者口味和需求的多样性,导致了果蔬汁市场及果蔬汁产品的细分,造成了果蔬汁企业的产品多样性。果蔬汁企业若要在激烈的市场竞争中立于不败之地,成本上的优势是关键。然而传统成本管理单一的分配标准,难以应对现代果蔬汁企业复杂的产品成本结构模式。而作业成本管理作为一种新型的成本管理模式,不仅可以作为精确的成本计算系统,也可以是改进业绩的手段。将作业成本管理引入果蔬汁企业生产经营过程中,对产品成本追本溯源,为企业提供更准确的成本信息、为管理决策提供更加有效的支持,在果蔬汁企业中的应用研究具有现实意义。果蔬汁企业作业成本管理研究,通过理论研究结合应用分析的方法,针对如何将作业成本管理的原理与果蔬汁企业生产经营特征相结合,以及如何科学合理的应用作业成本管理等问题加以研究。通过图表的形式,提供较为直观的描述与比较分析,结合果蔬汁企业生产经营过程,从成本归集与分配和经营管理过程两个方面进行研究。并以H企业生产经营过程为例,对果蔬汁企业的作业成本管理应用进行了分析,以利于更好地阐明作业成本管理在果蔬汁企业中的应用。最后针对果蔬汁企业如何加强作业成本管理提出了强化成本管理基础工作、完善作业成本管理体系的建议。有助于果蔬汁企业改善成本管理过程中的不足,提高会计信息的质量,增强企业竞争力,增加企业收益。
[Abstract]:Under the situation of rapid economic development, the globalization of market and the diversification of demand make the competition pressure that enterprises face is increasing day by day. How to explore and create their own competitive advantage in order to be invincible in the fierce competition, Is a subject of constant discussion. A large number of studies have shown that effective cost management can not only find a way to reduce the cost consumption level, but also make the efficiency of each consumption fully play and thus improve the input-output ratio. At the same time, the development of modern society brings different customer needs, leading to the diversification of enterprise products and services. In the fruit and vegetable juice industry, due to the variety of consumers' taste and demand, the fruit and vegetable juice market and fruit and vegetable juice products are subdivided, resulting in the product diversity of fruit and vegetable juice enterprises. If the fruit and vegetable juice company wants to be invincible in the fierce market competition, the cost advantage is the key. However, the traditional cost management single allocation standard is difficult to cope with the complex product cost structure model of modern fruit and vegetable juice enterprises. As a new mode of cost management, activity-based cost management can not only be used as a precise cost calculation system, but also as a means to improve performance. Activity-Based cost Management (ABCM) is introduced into the production and operation process of fruit and vegetable juice enterprises to trace back to the source of product cost, to provide more accurate cost information for enterprises, and to provide more effective support for management decisions. The application research in fruit and vegetable juice enterprise has practical significance. The study of Activity-Based cost Management (ABCM) in fruit and vegetable juice enterprises, through theoretical research and application analysis, aims at how to combine the principle of ABCM with the characteristics of production and management of fruit and vegetable juice enterprises. And how to scientific and reasonable application of activity-based cost management and other issues to be studied. Through the form of chart, this paper provides a more intuitive description and comparative analysis, combined with the production and management process of fruit and vegetable juice enterprises, from two aspects of cost collection and distribution and management process. Taking the production and management process of H enterprise as an example, this paper analyzes the application of ABC in fruit and vegetable juice enterprises, in order to better clarify the application of ABCM in fruit and vegetable juice enterprises. Finally, suggestions on how to strengthen activity-based cost management in fruit and vegetable juice enterprises are put forward to strengthen the basic work of cost management and improve the system of activity-based cost management. It is helpful for fruit and vegetable juice enterprises to improve the shortage of cost management, improve the quality of accounting information, enhance the competitiveness of enterprises, and increase the income of enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7
本文编号：2252573
[Abstract]:Under the situation of rapid economic development, the globalization of market and the diversification of demand make the competition pressure that enterprises face is increasing day by day. How to explore and create their own competitive advantage in order to be invincible in the fierce competition, Is a subject of constant discussion. A large number of studies have shown that effective cost management can not only find a way to reduce the cost consumption level, but also make the efficiency of each consumption fully play and thus improve the input-output ratio. At the same time, the development of modern society brings different customer needs, leading to the diversification of enterprise products and services. In the fruit and vegetable juice industry, due to the variety of consumers' taste and demand, the fruit and vegetable juice market and fruit and vegetable juice products are subdivided, resulting in the product diversity of fruit and vegetable juice enterprises. If the fruit and vegetable juice company wants to be invincible in the fierce market competition, the cost advantage is the key. However, the traditional cost management single allocation standard is difficult to cope with the complex product cost structure model of modern fruit and vegetable juice enterprises. As a new mode of cost management, activity-based cost management can not only be used as a precise cost calculation system, but also as a means to improve performance. Activity-Based cost Management (ABCM) is introduced into the production and operation process of fruit and vegetable juice enterprises to trace back to the source of product cost, to provide more accurate cost information for enterprises, and to provide more effective support for management decisions. The application research in fruit and vegetable juice enterprise has practical significance. The study of Activity-Based cost Management (ABCM) in fruit and vegetable juice enterprises, through theoretical research and application analysis, aims at how to combine the principle of ABCM with the characteristics of production and management of fruit and vegetable juice enterprises. And how to scientific and reasonable application of activity-based cost management and other issues to be studied. Through the form of chart, this paper provides a more intuitive description and comparative analysis, combined with the production and management process of fruit and vegetable juice enterprises, from two aspects of cost collection and distribution and management process. Taking the production and management process of H enterprise as an example, this paper analyzes the application of ABC in fruit and vegetable juice enterprises, in order to better clarify the application of ABCM in fruit and vegetable juice enterprises. Finally, suggestions on how to strengthen activity-based cost management in fruit and vegetable juice enterprises are put forward to strengthen the basic work of cost management and improve the system of activity-based cost management. It is helpful for fruit and vegetable juice enterprises to improve the shortage of cost management, improve the quality of accounting information, enhance the competitiveness of enterprises, and increase the income of enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7
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