冯家塔煤矿成本管理模式创新研究

发布时间：2018-01-05 22:31

本文关键词：冯家塔煤矿成本管理模式创新研究　出处：《西北大学》2013年硕士论文　论文类型：学位论文

【摘要】：对于煤炭企业来说,成本管理是当前财务管理面临的薄弱环节。煤炭价格的市场化,使得煤炭企业只有通过降低成本来实现经济效益最大化。但是,由于煤炭行业的特殊性以及国家宏观政策的变化,不少煤炭企业的利润率日益缩小,甚至有些企业严重亏损,也使得煤炭企业的缺乏市场竞争力,因此,如何运用科学的成本管理理念和现代化的成本管理方法,是煤炭企业面临的严峻课题。本文采用定性和定量相结合、文献查阅和实地调查相互结合的研究方法,首先,通过对成本管理的基础理论进行深入的分析,并对目前的成本管理方法进行了系统而全面的比较研究；其次,以冯家塔煤矿的成本管理为研究对象,结合冯家塔煤矿的生产工艺,以及成本构成等各方面影响因素,对目前冯家塔煤矿成本管理中存在的主要问题进行了全面分析,发现冯家塔煤矿的成本管理,仍然使用以产品为成本核算对象的传统方法,很少重视成本实现的前因后果,不利于冯家塔煤矿对具体问题采取具有针对性的解决方案,并对产生问题的原因进行了深入分析；再次,根据冯家塔煤矿的特点,提出了冯家塔煤矿成本管理的创新模式--目标作业成本管理法,其具体过程为：从作业成本库的建立到目标成本的确定、分解以及资源库各项资源的归集、分配再到成本分析与控制；最后针对冯家塔煤矿成本管理的创新模式提出了实施的保障措施。通过理论与实际的结合,对冯家塔煤矿的成本管理问题及创新模式的研究,构建了冯家塔煤矿成本管理的创新模式--目标作业成本管理,这种成本管理模式不仅符合冯家塔煤矿加强成本管理与控制的现实要求,又对同行业其他企业提供了很好的借鉴和参考依据,进而可以提高我国煤炭企业在国际间的竞争地位。
[Abstract]:For coal enterprises, cost management is the weak link of current financial management. The market price of coal, the coal enterprises only by reducing the cost to achieve maximum economic benefits. However, due to changes in the coal industry and the particularity of the national macro policy, many coal enterprises profit margins shrinking, and even some enterprises seriously the loss, also makes coal enterprises lack of market competitiveness, therefore, how to use the method of cost management cost management philosophy and modern science, is a serious problem faced by coal enterprises.
This paper uses a combination of qualitative and quantitative analysis, literature review and field survey research methods, combined with the first, through the in-depth analysis of the basic theory of cost management, cost management and the current methods of systematic and comprehensive comparative study; secondly, the cost management Feng Jia tower coal mine as the research object, combined with the the production process of Fengjiata coal mine, and the cost and other factors, the current problems of Fengjiata mine cost management conducted a comprehensive analysis, found that the cost management of Fengjiata mine, still use the traditional method of cost accounting object to the product, little attention to the cost of the antecedents and consequences, is not conducive to Feng Jiata coal mine targeted solutions to specific problems, and the causes of the problems are analyzed; thirdly, according to the characteristics of Fengjiata coal mine And put forward the innovation pattern of the target cost management method of Fengjiata mine cost management, the specific process is as follows: from the establishment of operating cost base to determine the target cost, the decomposition and accumulation of resources of various resources, income distribution and cost analysis and control; finally put forward the implementation of safeguards for the innovation mode of Fengjiata the cost management of coal mine.
Through the combination of theory and practice, the research on the problem of cost management and innovation mode of Fengjiata coal mine, the construction of the innovation pattern of target activity cost management of Fengjiata mine cost management, the cost management model not only meets the practical requirements of Fengjiata coal mine to strengthen the cost management and control, and provides a good reference and the reference for other enterprises in the same industry, which can improve the competitive position of China's coal enterprises in international.

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.21

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