辉宝集团作业成本管理方案设计

发布时间：2018-05-18 03:40

本文选题：作业成本管理 + 资源　；参考：《兰州大学》2014年硕士论文

【摘要】：社会经济大部分进入了微利时代,充分的竞争使企业多由利润型转入数量型,在制造数量不断增多的同时,过程中对资源消耗的管控凸显了其重要性及迫切性,企业在经营管理过程中,都需要使用成本管理手段进行资源消耗的日常核算、反映、分析与控制,以期节约成本,拓展利润空间,确保自己的竞争实力。本文以先进的成本管理方法及理念为指引,为辉宝集团构建了作业成本管理的框架体系。首先,本文梳理了作业成本管理的主要理论模型,介绍了作业成本法的概念、要素、原理以及作业成本法在企业运营中成本管控及精细化管理方面的重要作用。在此基础上,以辉宝集团的成本管理现状分析为基础,针对其成本管理体系缺失、核算不科学、不能为管理决策提供有效的数据支持的现状,根据其业务的经营特征沿整条内部供应链,从产品的设计研发、物资的采购、生产、质量控制到最后的售后服务,针对供应链的不同环节为其设计了作业成本管理的模型。为了确保所设计的方案得到有效的执行并真正做到提升集团的成本管控及决策能力,文章的最后建议辉宝集团优化组织结构、改进信息系统,并推行作业预算以及在作业预算的基础上执行业绩评价等管理手段加以保障。这一方案的设计将促使辉宝集团的成本核算及管理实现一个质的提升,以更为精细化的管理手段提升其竞争实力。同时,希望对其他企业的管理也有些许借鉴作用,并通过更多企业的实践,推动对这一管理工具更深更广和更为科学的研究和优化。
[Abstract]:Most of the social economy has entered the era of micro-profit, and the sufficient competition makes the enterprises turn from the profit type to the quantitative type. At the same time, while the manufacturing quantity is increasing, the management and control of resource consumption in the process highlights its importance and urgency. In the process of operation and management, enterprises need to use the means of cost management to carry out daily accounting, reflection, analysis and control of resource consumption in order to save costs, expand profit space and ensure their own competitive strength. Guided by advanced cost management methods and concepts, this paper constructs a framework system of activity-based cost management for Huibao Group. First of all, this paper combs the main theoretical models of ABC, introduces the concept, elements, principles and the important role of ABC in cost control and fine management in the operation of enterprises. On this basis, based on the analysis of the current situation of cost management of Huibao Group, aiming at the lack of cost management system and unscientific accounting, it can not provide effective data support for management decision. According to the business characteristics of the whole supply chain, from product design and development, material procurement, production, quality control to the final after-sales service, the model of activity-based cost management is designed for the different links of the supply chain. In order to ensure the effective implementation of the designed scheme and truly improve the cost control and decision-making ability of the group, the paper proposes that Huibao Group should optimize its organizational structure and improve its information system. And the implementation of operational budget and on the basis of operational budget performance evaluation and other management means to ensure. The design of this scheme will promote the cost accounting and management of Huibao Group to achieve a qualitative improvement and enhance its competitive strength with more refined management means. At the same time, I hope that the management of other enterprises can also be used for reference, and through the practice of more enterprises, we can promote a deeper, broader and more scientific research and optimization of this management tool.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F275.3

【参考文献】