TW公司实时成本管理系统的设计与应用

发布时间：2018-05-13 09:44

本文选题：成本 + 成本管理　；参考：《河北大学》2013年硕士论文

【摘要】：随着电力建设的投入，输变电产业迅速扩张，变压器市场竞争日趋激烈，同时原材料价格持续上涨，使企业的盈利空间越来越小。为进一步提高企业竞争实力，企业必须加强成本管理和控制。本文通过理论与实践相结合，运用定性分析法和对比分析法，以变压器制造为实例模型，对成本管理的对象、内容和方法进行研究，，分析了目前成本管理中存在的问题。通过运用现代信息技术，构建适合企业特色的实时成本管理方法，全面系统地反映核算对象在其制造周期任意时刻的动态成本和实际成本等情况，实现成本核算和成本控制目标，为制造企业提升竞争能力提供保障。本文分为五部分：第一部分导论，论述文章的研究背景，研究目的、国内外现状；第二部分理论部分，主要是论述成本管理的概念、意义、目标和方法；第三部分现状分析，对TW公司成本管理的架构、职能划分、管理内容等现状进行分析，指出成本管理中存在的问题。第四部分论述实时成本管理体系的构建和保障措施，构建管理流程和方法，提供解决问题的方法和渠道及实施成本管理体系的保障措施。第五部分结论概括总结本文的成果及后续的研究方向。
[Abstract]:With the input of electric power construction and the rapid expansion of power transmission and transformation industry, the market competition of transformers is becoming more and more fierce, and the price of raw materials keeps rising, which makes the profit space of enterprises smaller and smaller. In order to further improve the competitive strength of enterprises, enterprises must strengthen cost management and control. Through the combination of theory and practice, using qualitative analysis method and contrast analysis method, taking transformer manufacturing as an example model, this paper studies the object, content and method of cost management, and analyzes the problems existing in cost management at present. By using modern information technology, a real-time cost management method suitable for enterprise characteristics is constructed to reflect the dynamic cost and actual cost of the accounting object at any time in its manufacturing cycle. To achieve cost accounting and cost control objectives, to provide guarantee for manufacturing enterprises to enhance their competitiveness. This article is divided into five parts: the first part is the introduction, the research background, the research purpose, the domestic and foreign present situation; the second part theory part, mainly discusses the concept, the significance, the goal and the method of the cost management; the third part is the present situation analysis, This paper analyzes the structure, function division and management content of cost management in TW Company, and points out the existing problems in cost management. The fourth part discusses the construction and safeguard measures of real-time cost management system, the construction of management flow and method, provides the method and channel to solve the problem and the safeguard measures to implement the cost management system. The fifth part summarizes the results of this paper and the direction of further research.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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