宏达能源公司成本控制改进研究

发布时间：2018-03-20 17:38

本文选题：能源企业　切入点：成本控制　出处：《兰州大学》2013年硕士论文　论文类型：学位论文

【摘要】：克莱斯勒汽车公司总裁李.艾柯卡说过：“多挣钱的方法有两个：不是多卖,就是降低成本”。成本控制是企业发展和壮大的关键环节。随着社会经济环境的变化,企业生产技术条件的改变,成本控制的理念和方法也要不断进步完善。宏达能源公司从设立以来,一直高度关注成本控制问题,并取得了一定的成效,例如：建立各装置的历史数据库,产品的对标管理、完全成本管理等,但是随着企业不断发展,目前出现了一些新问题,不能适应该公司的发展。本人在宏达能源公司工作多年,从事与成本控制相关工作,通过三年的MBA学习,理论联系实际,分析了宏达能源公司的现状,存在的问题主要有传统核算方式的失效和预算的控制失效。传统的会计科目核算,只能反映费用的增减,但对实际业务的效率无法进行评价和判断(即：业务类型配备的人员是否合适无法判断),公司采用零基预算的方式核定各单位的预算,仅仅是对费用的预算进行审核和控制,这样的预算方式无法引导企业向优化配置的状态转化,企业没有内生的改变动力,公司下达多少预算就会花多少钱,而不会想如何从提高效率方面达到企业成本的合理化。基于这样的问题,公司提出了以作业成本法为基础的改进措施。本文没有过多在理论方法上论述,主要是运用先进的作业成本法,提升本公司成本管理水平,同时期盼能给同类企业提供借鉴。
[Abstract]:"there are two ways to make more money: to sell more or to cut costs," said Chrysler president Lee Ikorka. Cost control is a key link in the growth and growth of the company. With the change of social and economic environment and the change of production technology, the idea and method of cost control should be improved constantly. Since its establishment, HTC has been paying close attention to cost control issues, and has achieved certain results. For example, the establishment of historical databases for each device, the management of product standards, and the complete cost management, etc. However, with the continuous development of enterprises, there are some new problems, which can not adapt to the development of the company. I have worked in HTC Energy Company for many years, engaged in the work related to cost control, through three years of MBA learning, theory and practice, analyzed the status of HTC Energy Company, The existing problems mainly include the failure of the traditional accounting method and the failure of the control of the budget. The traditional accounting accounts can only reflect the increase or decrease of the expenses. However, the efficiency of the actual business cannot be evaluated and judged (that is, whether the type of business is suitable or not, the company adopts a zero-base budget to approve the budget of each unit, but only to audit and control the budget of the expenses. This kind of budget method can not lead the enterprise to the state of optimal allocation. Without endogenous power of change, the company will spend as much money as it issues, and will not want to achieve the rationalization of enterprise cost from the aspect of improving efficiency. Based on this problem, the company put forward the improvement measures based on activity-based costing. This article does not discuss too much on the theory method, mainly uses the advanced activity-based costing method, enhances our company's cost management level, at the same time anticipates to provide the reference to the similar enterprise.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.2

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