S企业基于云会计的成本控制研究

发布时间：2018-10-11 11:33

【摘要】：伴随着经济全球化的快速发展,同时客户的需求越来越多样性,互联网技术也开始了大规模普及,但成本控制的模式并没有随着这些新情况的出现而发生根本的变化,依旧延续着传统的控制方法并阻碍了企业的未来发展进步。越来越复杂的生产过程加上产品的多种多样使得成本控制更是雪上加霜,这种情况使得企业的管理层难以有效的获得产品相关的成本信息,这更加导致了企业竞争力的下降。纵观国内外的企业管理相关的发展进程,几乎不太可能离开信息化的支持。在这种现状下企业更需要去建立一个全新的适应信息化进步的成本控制系统,为企业提供更加全面精确的成本信息。本文在开始主要介绍了成本控制和云会计的概念及基础理论,论述了基于云会计进行成本控制的可行性,并从特点和优势阐述了基于云会计成本控制的原理。文章主要是构建了一个在云会计平台基础上的云平台,然后从系统性和流程性的角度讨论云会计成本控制系统的成本控制。系统性侧重于从岗位分离与牵制和全面预算管理方面结合云会计进行成本控制;流程性则分为了采购模块、物流模块、库存模块、研发模块,并从这些模块具体展开论述,同样结合了云会计平台的特点,为S企业提供改进的措施,力求寻求到更好的成本控制方法,并从实践的角度证实了其可行性及优越性,为其它企业利用云会计体系进行成本控制提供了借鉴。
[Abstract]:With the rapid development of economic globalization and the increasing diversity of customer demand, Internet technology has also begun to spread on a large scale, but the mode of cost control has not changed fundamentally with the emergence of these new situations. Still continue the traditional control methods and hinder the future development and progress of enterprises. The more and more complex production process and the variety of products make cost control worse, which makes it difficult for the management of the enterprise to obtain the cost information related to the product effectively, which leads to the decline of the competitiveness of the enterprise. Throughout the development process of enterprise management at home and abroad, it is almost impossible to leave the support of information technology. In this situation, enterprises need to establish a new cost control system to adapt to the progress of information technology, to provide more comprehensive and accurate cost information for enterprises. At the beginning of this paper, the concept and basic theory of cost control and cloud accounting are introduced, the feasibility of cost control based on cloud accounting is discussed, and the principle of cost control based on cloud accounting is expounded from its characteristics and advantages. This paper constructs a cloud platform based on cloud accounting platform, and then discusses the cost control of cloud accounting cost control system from the point of view of systematization and process. Systematic emphasis is placed on cost control in combination with cloud accounting in terms of job separation and containment and overall budget management, while flowability is divided into procurement module, logistics module, inventory module, research and development module, and detailed discussion from these modules. Also combined with the characteristics of cloud accounting platform, it provides improvement measures for S enterprises, and seeks for better cost control methods, and proves its feasibility and superiority from the point of view of practice. It provides reference for other enterprises to use cloud accounting system for cost control.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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