E公司沈阳公司责任成本控制体系构建

发布时间：2018-03-13 01:29

本文选题：责任中心　切入点：责任成本预算　出处：《东北大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文通过阐述E公司沈阳分公司现在使用的成本控制方法,发现其中存在的问题,分析问题出现的原因,然后利用责任成本管理方法解决问题,并试图结合E公司沈阳分公司运营实际情况建立一套适合E公司沈阳分公司运营现状和未来发展的责任成本控制体系。文章开始,介绍了文章的研究背景、意义及国内国外目前的研究现状,综述了责任成本管理相关理论研究。然后阐述了责任成本管理相关理论知识,介绍了责任成本中心的概念,成本中心的特点、责任归属划分的原则以及成本中心划分依据,并以此理论为支撑,为E公司沈阳分公司划分了成本中心。对E公司沈阳分公司可控成本进行横向及纵向分解,将全部可控成本分解到各个责任单位,责任单位对该部门的责任成本进行预算编制、成本核算以及全过程的责任成本控制。接着文章介绍了成本预算、核算、成本的全过程控制等管理概念及特点,并结合E公司实际为各个成本中心制定预算编制方法预算目标,核算模式、核算的具体实施方法以及成本控制的具体实施方案,从而实现责任成本事前控制。对于核算的结果,应该根据责任成本的可控性原则对E公司沈阳分公司责任成本进行核算,再通过真实数据和责任成本分析对责任成本核算的成果进行校对,证明责任成本控制体系的有效性。为后来分析责任成本管理具体实施策略和构建E公司沈阳分公司责任成本控制体系提供了理论依据。对责任成本控制成果进行考核评价是责任成本控制体系的最后一个步骤,通过KPI指标打分结果,对责任成本管理控制进行事前预警、事中控制、事后评价,对公司经营管理中发生的可控成本按照责任成本中心进行分块的系统控制,对责任成本管控成果进行定期考评,采取适当的奖惩办法,设置合理的激励机制,有助于公司激发全体员工参与成本控制的热情。整篇文章概述了责任成本的概念、责任成本的管理流程及责任成本控制体系的建立。包括：责任成本管理控制的核心要素——成本中心的确立、成本中心预算的编制、责任成本的核算、公司运营全程的可控成本的监管控制、对责任成本管理结果进行考核与评价。
[Abstract]:Through expounding the cost control methods used in Shenyang Branch of E Company, this paper finds out the existing problems, analyzes the causes of the problems, and then solves the problems by using the method of responsibility cost management. This paper also tries to establish a set of responsibility cost control system suitable for the present operating situation and future development of E Company Shenyang Branch. At the beginning of this paper, the research background of the article is introduced. The significance and the current research situation at home and abroad are summarized, and the related theoretical research on responsibility cost management is summarized. Then, the related theoretical knowledge of responsibility cost management is expounded, the concept of responsibility cost center is introduced, and the characteristics of responsibility cost center are introduced. The principle of the division of responsibility and the basis of the division of cost center, and based on the theory, the cost center of Shenyang branch of E company is divided. The controllable cost of Shenyang branch of E company is decomposed horizontally and vertically. The whole controllable cost is decomposed into each responsibility unit, the responsible unit carries on the budget compilation, the cost accounting and the whole process responsibility cost control to the responsibility cost of the department. Then the article introduces the cost budget, the accounting, the responsibility cost control. The management concept and characteristics of the whole process control of cost, combined with E Company's actual budget preparation method budget target, accounting model, the concrete implementation method of accounting and the concrete implementation plan of cost control, are formulated for each cost center. Therefore, the responsibility cost can be controlled beforehand. According to the principle of controllability of the responsibility cost, the responsibility cost of the Shenyang branch of E company should be calculated according to the accounting results. Then through the real data and responsibility cost analysis to check the results of responsibility cost accounting, To prove the effectiveness of the responsibility cost control system, which provides a theoretical basis for the later analysis of the specific implementation strategy of responsibility cost management and the construction of liability cost control system in Shenyang Branch of E Company. Assessment is the last step in the responsibility cost control system. According to the results of KPI index, the management of responsibility cost is forewarned, controlled in the event, evaluated afterwards, and the controllable cost occurring in the management of the company is controlled systematically according to the responsibility cost center. The results of responsibility cost control are evaluated regularly, appropriate rewards and punishments are adopted, and a reasonable incentive mechanism is set up, which will help the company to stimulate the enthusiasm of all employees to participate in cost control. The whole article outlines the concept of responsibility cost. The management process of responsibility cost and the establishment of responsibility cost control system include: the establishment of the core element of responsibility cost management and control-the establishment of cost center, the compilation of cost center budget, the accounting of responsibility cost, Supervise and control the controllable cost of the whole operation of the company, and evaluate the results of the responsibility cost management.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626.115

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