钢铁企业研发成本的筹划和管控

发布时间：2018-05-20 16:51

本文选题：研发成本 + 钢铁企业　；参考：《企业经济》2017年11期

【摘要】：钢铁企业是我国重要的外贸出口企业,但目前在国际竞争中处于步履维艰的状态,盈利空间也较小。因此,进一步寻求降低成本的途径,是企业提升竞争力和创汇获利能力的有力举措。钢铁企业当前成本高居的重要原因是其产品成本的源头管控工作还存在一定缺陷。为此,钢铁企业有必要从产品的研发阶段就做好成本的筹划和控制工作。目前,钢铁企业研发阶段的成本筹划工作还因为原材料价格变动大、产品订单需求差异大和成本筹划机制不完善等因素受到一定的影响。为此,企业需要有新的方法和措施来进行成本筹划,这些措施主要有:加强理论探讨、实行IPD产品研发管理模式、确定恰当的研发支出规模、优化产品设计流程、规范成本核算、采用大数据分析等。
[Abstract]:Iron and steel enterprise is an important export enterprise of our country, but at present it is in a difficult state in international competition, and the profit space is also relatively small. Therefore, to further explore ways to reduce costs is a powerful measure for enterprises to enhance their competitiveness and profit from foreign exchange. The main reason for the high cost of iron and steel enterprises at present is that there are still some defects in the source control of their product cost. Therefore, it is necessary for iron and steel enterprises to plan and control the cost from the stage of product development. At present, the cost planning in the R & D stage of iron and steel enterprises is also influenced by such factors as the change of raw material price, the difference of product order demand and the imperfection of cost planning mechanism. Therefore, enterprises need to have new methods and measures to carry out cost planning. These measures mainly include: strengthening theoretical discussion, implementing IPD product R & D management model, determining appropriate R & D expenditure scale, optimizing product design process, Standard cost accounting, big data analysis and so on.
【作者单位】：南昌大学经济管理学院;
【基金】：江西省社会科学“十二五”规划项目“基于ERP平台的企业战略成本管理实施规程研究”(项目编号:13GL26) 江西省高校人文社科基金项目“战略成本管理实施问题研究——基于信息化管理技术应用的视角”(项目编号:GL1337)
【分类号】：F406.72;F426.31

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