低碳经济环境下港迪电气成本管理研究

发布时间：2018-03-07 09:38

本文选题：低碳经济　切入点：流程管理　出处：《华中科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着全球人口的增长和经济的腾飞，全球环境问题也不断凸显，气候变化，空气污染，水污染问题变得越来越严重，环境问题已经渐渐危害着人类的生存。只有可持续发展才能保证我们既能有良好的生活质量，也能有美好的生活环境。低碳经济这个概念在此时应运而生，不管是国家，还是企业都应该走低碳经济之路，对于企业来说，要在低碳经济环境下生存，必须首先要确保企业的生产运营不会污染环境，企业生产的产品不会给消费者带来损坏，这就涉及到企业的成本管理问题。现代企业成本管理问题关系到企业的持续健康发展，一直以来都是国际上普遍关注的焦点问题。加强企业成本管理是提高企业经济效益的根本保证。目前全球经济形势并不明朗，经济危机依然笼罩全球企业，加强企业成本控制，做好企业成本管理更是我们必需做的事。企业要想做好成本管理并不是件容易的事，本文采用文献查阅法、调查问卷法、访谈法、逻辑分析法等研究方法研究企业的成本管理体系，了解到本人所在企业的成本管理体系有着一定的管理问题，首先是企业的领导层对成本管理的认识不到位，重视了一段时间就放弃，企业有成本管理体系，但执行并不强，企业的流程管理也不顺畅，企业在流程上花费了大量的时间，浪费了人力物力财力，结果却并不理想。通过调查问卷和访谈，本文得到一定的意见和建议，在低碳经济环境下对企业的成本管理体系进行重构，企业成本管理体系分为四个系统，组织系统、预算系统、成本控制系统、考核系统。成本管理体系不仅要让员工方便执行，也要让考核部门易于考核，不能被考核的体系都是不完整的体系，，不能被检查的制度都不是好的制度。希望重构后的企业成本管理体系能得到推广并使企业价值得到实现，并希望此次重构也能为后期的研究提供一定的参考作用。
[Abstract]:With the growth of the global population and the rapid development of the economy, the global environmental problems have become increasingly prominent, and the problems of climate change, air pollution and water pollution have become more and more serious. Environmental problems have been gradually endangering the survival of mankind. Only sustainable development can ensure that we can have a good quality of life, but also a good living environment. The concept of low-carbon economy came into being at this time, whether it is a country, For enterprises, in order to survive in a low-carbon economic environment, they must first ensure that the production and operation of enterprises do not pollute the environment, and that the products produced by enterprises do not cause damage to consumers. This involves the cost management of the enterprise. The cost management of modern enterprises is related to the sustainable and healthy development of enterprises. Strengthening enterprise cost management is the fundamental guarantee to improve the economic efficiency of enterprises. At present, the global economic situation is not clear, and the economic crisis is still enveloping global enterprises and strengthening enterprise cost control. It is not easy for enterprises to do well in cost management. This paper adopts literature review, questionnaire, interview, etc. Logic analysis and other research methods to study the cost management system of enterprises, understand that there are certain management problems in the cost management system of the enterprise, first of all, the understanding of cost management is not in place by the leadership of the enterprise. The enterprise has a cost management system, but the implementation is not strong, and the process management of the enterprise is not smooth. The enterprise has spent a lot of time on the process and wasted manpower and material resources. The result is not ideal. Through the questionnaire and interview, this paper gets some opinions and suggestions, and reconstructs the enterprise cost management system under the low carbon economy environment. The enterprise cost management system is divided into four systems, organization system. The budget system, the cost control system, the assessment system. The cost management system should not only make it convenient for employees to execute, but also make the examination department easy to examine. The system that cannot be assessed is an incomplete system. It is hoped that the reconstructed enterprise cost management system can be popularized and the enterprise value can be realized, and the reconstruction can also provide a certain reference for the later research.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F406.7

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