DB公司成本管控体系的分析与优化

发布时间：2018-01-08 01:31

本文关键词：DB公司成本管控体系的分析与优化　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：从我国改革开放至今，经济高速发展带动了企业的发展，随着国内和国际环境的变化，资源、环保、劳动保护等各种情况相应改变，企业在劳动力、能源运输、环保等方面巨额的投入致使企业的成本攀升，使企业面临前所未有的高成本压力。同时由于企业间的竞争日趋激烈，更多的企业以打价格战来扩大市场份额，以求在市场竞争中谋求一席之地。这些因素，使企业的利润空间越来越小，在产品同质的情况下，企业要提升自己利润空间，求得生存与发展，有效的成本管控必须成为企业管理的重中之重。自2009年以来，受全球性经济危机影响,国内中央空调市场低迷，DB公司虽然年产量有所增加，但是销售收入却不如以前，企业的利润持续走低低，利润空间不断缩小。面对复杂多变的经济环境，DB公司传统成本管控体系已力不从心，缺陷日益明显：主要体现在传统成本管理观念落后，，缺乏战略眼光；传统成本管控的对象主要是企业内部的生产过程，注重生产过程成本控制和事后成本核算；传统成本管理体系难以满足多目标要求。不论是从销售环节，研发技术环节，生产环节，物流环节还是行政管理环节都存在一定问题，所以全面成本管理强调全面、全过程和全员的成本管理，更适合企业的未来发展的需要。本文借鉴成本管控的相关理论和研究成果，系统分析和研究DB公司成本管理现状及存在问题，提出了该公司成本管控的优化方案，希望能够对DB公司加强成本控制管理、正确核算以及降低生产成本起到作用，从而在竞争日益激烈的中央空调市场上站稳脚跟，帮助公司争取更多的市场份额，把DB这一中央空调领域的百年品牌发扬光大。
[Abstract]:Since the reform and opening up to date, the rapid development of the economy has driven the development of enterprises. With the changes of domestic and international environment, resources, environmental protection, labor protection and other circumstances, enterprises in labor, energy transport. The huge investment in environmental protection causes the cost of the enterprise to climb, makes the enterprise face the unprecedented high cost pressure. At the same time, because of the increasingly fierce competition among the enterprises, more and more enterprises use the price war to expand the market share. In order to seek a place in the market competition, these factors make the profit space of enterprises smaller and smaller. In the case of homogeneous products, enterprises should improve their profit space and seek survival and development. Effective cost control must become the top priority of enterprise management. Since 2009, affected by the global economic crisis, although the annual output of Central Air-Conditioning Company has increased, but the sales revenue is lower than before, the profits of the enterprises continue to decline. Profit margins are shrinking. In the face of the complex and changeable economic environment, the traditional cost control system of the company has been unable to do, the defects are increasingly obvious: mainly reflected in the backward concept of traditional cost management, lack of strategic vision; The object of traditional cost control is mainly the production process of the enterprise, which pays attention to the cost control of the production process and the accounting of the afterwards cost. The traditional cost management system is difficult to meet the multi-objective requirements. Whether from the sales link, R & D technology link, production link, logistics link or administrative management link, there are some problems. Therefore, the overall cost management emphasizes the overall, whole process and staff cost management, which is more suitable for the future development of the enterprise. Based on the related theories and research results of cost control, this paper systematically analyzes and studies the current situation and existing problems of cost management in DB Company, and puts forward the optimization scheme of cost control of DB Company. We hope to strengthen the cost control management, correct accounting and reduce the production cost of DB company, so as to establish a firm foothold in the increasingly competitive central air conditioning market. Help the company to win more market share, DB, a central air-conditioning brand for a hundred years.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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