Y铸造厂成本管理体系研究

发布时间：2018-06-10 15:58

本文选题：成本管理 + 成本核算　；参考：《吉林大学》2013年硕士论文

【摘要】：中国第一汽车集团作为共和国汽车工业的摇篮，有着悠久的历史和深远的影响。随着国家对基础设施建设的重视和投入，商用车市场一度形成了供不应求的格局。然而，在行业整体产能过剩的大环境下，寻求一种行之有效的方法来提升企业自身软实力才能够保证企业在行业内的领先地位。身为汽车工业的龙头企业，一汽一直在不断的寻求发展之道，在“第四次创业”的大环境下，提升自主实力、提升管理水平是一汽人当下亟待解决的两大课题。 Y铸造厂是一汽集团全资企业，作为支撑集团自主事业的龙头企业，Y铸造厂为集团内整车产品提供优质的铸件毛坯。经过六十年的发展，Y铸造厂的自动化程度有个很大的提高，作业环境有了明显的改善。但随着市场经济的发展，企业要想在激烈的市场竞争中立于不败之地,保持长久的发展动力，就要不断的寻求提升产品竞争力的途径。由于Y铸造厂的产品主要是供应集团内整车公司，所以对市场的发展程度和竞争机制并不是十分的敏感。在产品销售端不需要投入太多精力的情况下，如何通过提高自身管理水平来降低成本就成了Y铸造厂经营中首先需要解决的问题。铸造行业有着工序繁多、工艺复杂的特点，成本管理工作在开展过程中也遇到了诸多瓶颈。无论是从数据的传递还是费用的分配等方面来看，目前行业内部都缺乏一种行之有效的方法来提高精确性。对于产品结构复杂、产品种类繁多的Y铸造厂来说，成本管理幅度相当大，，需要全员参与并通力配合才能使产品成本的发生与产品制造有机的结合成一个整体。对先进的管理信息系统的使用、对企业内部流程的再设计以及对成本管理工作中各个部门的职责的明确是完善成本管理体系的基本前提，就Y铸造厂而言，三者缺一不可。从行业特点出发，三者的有机结合也会提供更多的管理上的支撑。本文从制造行业成本管理体系建设入手，分析Y铸造厂成本管理工作的现状，进而提出当下成本管理工作中存在的问题和有待提高的方面，相应的寻求问题的解决之道：通过对预算、核算、分析和考核体系的重新设计，来完善成本管理体系的建设，为战略成本管理格局的构建提供支撑；通过对基础管理工作的思考和改善，来实现基础数据信息平台的搭载；通过对成本中心的合理设置，来实现依照工序而建立的转序机制的运转；通过对费率因子的合理设置，来实现间接费用更为合理的对象化方式，从而为产品定价提供数据支撑。
[Abstract]:As the cradle of the Republic automobile industry, China first Automobile Group has a long history and profound influence. With the national attention and investment in infrastructure construction, the commercial vehicle market once formed a pattern of shortage of supply. However, under the environment of the overcapacity of the industry as a whole, to find an effective way to enhance the soft power of the enterprise itself can ensure the leading position of the enterprise in the industry. As a leading enterprise in the automobile industry, FAW has been constantly looking for a way to develop, in the "fourth venture" environment, to enhance their own strength, To improve the management level is two important issues to be solved immediately. Y foundry is a wholly owned enterprise of FAW Group. As a leading enterprise supporting the independent enterprise of the Group, Y foundry provides high quality casting blank for the whole car products in the Group. After 60 years of development, the automation degree of the foundry has been greatly improved, and the working environment has been improved obviously. However, with the development of market economy, if enterprises want to remain invincible in the fierce market competition and maintain the long-term development power, they must constantly seek ways to improve the competitiveness of products. Because the products of Y foundry are mainly supply companies, it is not very sensitive to the development of market and competition mechanism. Under the condition that the product sales end does not need to invest too much energy, how to improve the management level to reduce the cost has become the first problem that needs to be solved in the operation of Y foundry. The foundry industry has the characteristics of numerous working procedures and complicated technology. Cost management also encountered many bottlenecks in the process of development. In terms of data transmission and cost allocation, there is a lack of an effective method to improve accuracy. For the Y foundry with complicated product structure and various kinds of products, the cost management range is quite large, and it needs the full participation and cooperation to make the production cost come into being and the product manufacture can be integrated into an organic whole. The use of the advanced management information system, the redesign of the internal process of the enterprise and the clarification of the responsibilities of each department in the cost management work are the basic prerequisites for perfecting the cost management system. As far as Y foundry is concerned, the three are indispensable. Starting from the characteristics of the industry, the organic combination of the three will also provide more management support. This paper starts with the construction of the cost management system in the manufacturing industry, and analyzes the current situation of the cost management in Y foundry. Then put forward the problems existing in the current cost management work and the aspects to be improved, the corresponding solutions to the problem: through the budget, accounting, analysis and evaluation system re-design, to improve the cost management system construction, To provide support for the construction of strategic cost management pattern; through the thinking and improvement of basic management to realize the basic data and information platform; through the reasonable setting of cost center, Through the reasonable setting of the rate factor, we can realize the more reasonable objectification of the overhead cost, thus providing the data support for the product pricing.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.4

【参考文献】