TP项目的目标成本控制问题研究

发布时间：2018-04-18 09:32

本文选题：制造业 + 成本管理　；参考：《华东理工大学》2017年硕士论文

【摘要】：在当前全球化的市场环境下,国内外企业之间的竞争日趋激烈。随着中国人口红利的消失,在原材料价格上涨、人工成本上涨、人民币不断的升值等众多因素的影响下,中国制造面临着越来越困难的处境。为了让企业在竞争中处于不败之地,在同等质量和功能的前提下,"成本领先"显得非常重要。但在我们国家,由于现代企业管理起步较晚,所以成本管理水平不高一直都是制约企业生存、获利和发展的重要原因之一。在这种情况下,很多企业为了生存,不得不思考如何降低制造成本。大多数企业降低成本的方法都从管理者的主观意愿出发,缺乏市场驱动,员工缺乏积极性,因此成效都不尽显著。本文通过查阅大量文献,了解目标成本控制的国内外发展状况,借鉴前人的理论、已取得的研究成果以及相关文献,以TP项目为切入点,研究海隆管道公司目标成本控制。理论和实践相结合,以发现问题、分析问题和最终解决问题为主线,通过解决TP项目的目标成本控制中的具体问题,来探讨和构建符合企业成本控制的具体路线和方法。尝试在成本控制方面提出一些新的解决问题的思路,对目标成本管理模式进行创新和发展,以期望使之得以推广和应用,更新我国传统成本管理理念,全面提高成本管理水平。
[Abstract]:In the current global market environment, the competition between domestic and foreign enterprises is becoming increasingly fierce.With the disappearance of China's demographic dividend, manufacturing in China is facing an increasingly difficult situation under the influence of rising raw material prices, rising labor costs and a rising yuan.In order to make the enterprise in an invincible position in the competition, "cost leading" is very important under the premise of the same quality and function.But in our country, due to the late start of modern enterprise management, the low level of cost management has been one of the important reasons that restrict the survival, profit and development of enterprises.In this case, many enterprises in order to survive, have to think about how to reduce manufacturing costs.Most of the cost reduction methods are based on the subjective will of managers, lack of market driven, lack of enthusiasm of employees, so the results are not significant.Through consulting a large number of documents to understand the development situation of target cost control at home and abroad, using for reference the previous theories, the research results and related documents, taking TP project as the breakthrough point, the paper studies the target cost control of Hailong Pipeline Company.With the combination of theory and practice, this paper discusses and constructs the specific route and method of enterprise cost control by solving the specific problems in the target cost control of TP project, taking discovering problems, analyzing problems and solving problems as the main line.This paper tries to put forward some new ideas to solve the problem in cost control and to innovate and develop the target cost management mode in order to promote and apply it, renew the traditional cost management concept and improve the cost management level in an all-round way.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.72

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