企业成本内部控制设计与应用研究

发布时间：2018-02-03 21:29

本文关键词： 成本控制控制环境控制框架控制制度　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的不断深入,企业之间的竞争日益激烈,特别是美国次贷危机所引发的金融危机席卷全球之后,企业外部环境不确定性加深,企业生存与发展受到了极大的挑战。外部环境不断发生剧烈变化,各大企业特别是石油企业时喜时忧。面对市场严重萎缩,价格优势不复存在,企业不得不重新审视成本。这就需要企业在控制环境恶劣的情况下切实做好成本管理,成本控制更是重中之重。要想做好成本控制这项工作,需要企业去深入的了解和优化成本控制体系。但由于许多企业对成本控制系统的认知不足,导致成本控制体系设计不健全、不完善,运行过程存在缺陷,进而导致公司的成本管理水平很难提高,成本竞争力也不高,阻碍企业的发展。本研究以企业成本内部控制的涵义为出发点,深入阐述了企业成本内部控制的目标、程序以及原则,并以全面预算管理理论、控制论、系统论和信息论为理论基础,分析了企业成本内部控制的现状,提出了企业成本内部控制现阶段存在的问题,并对问题的成因进行了深入分析。通过以上分析提出了企业成本内部控制设计的原则和成本内部控制设计的目标,确定了成本内部控制设计的步骤,对内部控制环境、原材料成本控制、工资费用流程控制、制造费用成本控制、企业管理费成本控制和其他费用流程控制等构成要素进行分析研究,设计出具体的成本内部控制框架。以大庆炼化公司为案例,对成本内部控制进行分析,将设计的成本内部控制在大庆炼化公司实施,提出了大庆炼化公司成本内部控制的目标、重点和改进,并在此过程中得到一些启示,完善了企业成本内部控制制度,提高了企业的成本竞争力,便于公司长期的生存和发展,从而追求更加长远的目标。
[Abstract]:With the deepening of economic globalization, competition among enterprises is becoming increasingly fierce, especially after the financial crisis caused by the subprime mortgage crisis in the United States swept the world, the uncertainty of the external environment of enterprises deepened. The survival and development of enterprises have been greatly challenged. The external environment is constantly changing dramatically. Large enterprises, especially oil enterprises, are always happy and worried. In the face of the severe market contraction, the price advantages no longer exist. Enterprises have to re-examine the cost. This requires enterprises to do a good job of cost management while controlling the environment, cost control is the most important. To do a good job of cost control, It is necessary for enterprises to understand and optimize the cost control system in depth. However, due to the lack of understanding of the cost control system in many enterprises, the design of the cost control system is not perfect, and the operation process is defective. Therefore, the cost management level of the company is difficult to improve and the cost competitiveness is not high, which hinders the development of the enterprise. This research takes the meaning of the enterprise cost internal control as the starting point, elaborates the enterprise cost internal control goal, the procedure and the principle in depth, and takes the comprehensive budget management theory, the cybernetics, the system theory and the information theory as the theoretical foundation. This paper analyzes the present situation of enterprise cost internal control, and puts forward the problems existing in the present stage of enterprise cost internal control. Through the above analysis, the paper puts forward the design principle of enterprise cost internal control and the goal of cost internal control design, determines the steps of cost internal control design, and discusses the internal control environment. Raw material cost control, wage cost process control, manufacturing cost cost control, enterprise management cost control and other cost process control are analyzed and studied. Taking Daqing Refinery and Chemical Company as an example, the cost internal control is analyzed, and the design cost internal control is implemented in Daqing Refining and Chemical Company. The goal of Daqing Refining & Chemical Company's internal cost control is put forward. Emphasis and improvement, and in the process of getting some enlightenment, improve the internal control system of enterprise costs, improve the cost competitiveness of enterprises, facilitate the long-term survival and development of the company, so as to pursue a more long-term goal.
【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】：2014
【分类号】：F275.3

【共引文献】