我国中小型制造企业成本分析与控制

发布时间：2018-03-02 18:36

本文选题：中小型制造企业　切入点：成本分析　出处：《沈阳航空航天大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济全球化与全球信息化为我国中小企业带来了前所未有的机遇和挑战，传统的成本管理方法在企业中运用的局限性越来越大，限制了我国制造企业的生存和发展。成本控制是关系到一个企业占据行业领头位置的重要因素，它影响着一个企业的经济命脉，因此，当务之急是要找到适合企业生存的生产成本管理方法，以提高企业在行业中的竞争力。本文主要研究了作业成本法在我国中小型制造企业中成本核算的运用，以及作业成本管理对生产成本的控制。首先，文章对成本控制的相关文献做了一个总体的概述，主要探讨前人对成本控制方法的评价；其次，对我国中小型制造企业的特点及其成本核算的现状做了相关介绍并指出其中的不足；再次，对成本控制方法在企业中的运用进行对比，找出作业成本法及作业成本管理的优势并提出了生产成本控制体系的构建；然后，列举出具体的案例，，用案例将作业成本法引入到成本核算中，并运用作业成本管理进行作业分析和价值链分析。最后，运用因子分析法找出在企业中耗费生产成本较多的作业，并采取相关措施进行控制。
[Abstract]:Economic globalization and global informatization have brought unprecedented opportunities and challenges to small and medium-sized enterprises in our country. Cost control is an important factor related to an enterprise occupying the leading position in the industry. It affects the economic lifeline of an enterprise. The most urgent task is to find the production cost management method suitable for the survival of the enterprise to improve the competitiveness of the enterprise in the industry. This paper mainly studies the application of ABC in the cost accounting of small and medium-sized manufacturing enterprises in China, and the control of production cost by ABCM. Firstly, this paper makes a general overview of the related literatures on cost control. This paper mainly discusses the evaluation of cost control methods by predecessors. Secondly, it introduces the characteristics of small and medium-sized manufacturing enterprises in China and the current situation of cost accounting and points out the shortcomings. This paper compares the application of cost control methods in enterprises, finds out the advantages of activity-based costing and activity-based cost management, and puts forward the construction of production cost control system. Activity-based costing is introduced into cost accounting by case study, and activity-based cost management is used to analyze activity and value chain. Finally, factor analysis is used to find out the activities that consume more production cost in enterprises. And take relevant measures to control.
【学位授予单位】：沈阳航空航天大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F406.72

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