以激励为导向的生产成本预算编制模式研究

发布时间：2018-06-18 05:47

本文选题：激励 + 生产成本预算　；参考：《哈尔滨工程大学》2013年硕士论文

【摘要】：随着人本管理理念在企业管理中的不断深入和高速发展的信息时代的到来，我国企业目前的生产成本预算编制模式愈发显现出不能适应环境的巨大变化。尤其是生产成本预算缺失有效的激励、编制所依赖的基础数据质量差、预算标准单层次化等问题，使目前的生产成本预算在企业管理中的应有作用未能得到有效地发挥。在总结和借鉴国内外研究成果基础上，本文运用成本管理理论、预算管理理论以及激励理论对我国企业目前生产成本预算编制模式中存在的问题进行了深入地分析。在明确以激励为导向的生产成本预算的内涵与特征基础上，提出了以激励为导向的生产成本预算的编制原则，构建了以激励为导向的生产成本预算编制模式。本文以S公司的实际成本数据和经营情况为基础，对以激励为导向的生产成本预算编制模式进行实证分析，并将预算编制结果与传统生产成本预算编制结果进行对比分析，揭示以激励为导向的生产成本预算编制模式在激励功能、控制功能和规范编制过程方面具有的显著优势。为保障以激励为导向的生产成本预算编制模式能够得到有效的实施，本文从注重预算基础数据积累和分析、强化生产成本预算基础工作和实施有效激励机制等方面提出了具体保障措施。
[Abstract]:With the development of human-based management in the enterprise management and the rapid development of the information age, the current production cost budgeting model of Chinese enterprises is increasingly showing a huge change that can not adapt to the environment. In particular, the lack of effective incentives for production cost budgeting, poor quality of basic data on which production cost is based, and the stratification of budget standards make the current production cost budget not play an effective role in enterprise management. On the basis of summing up and drawing lessons from domestic and foreign research results, this paper makes a deep analysis of the problems existing in the current production cost budgeting model of Chinese enterprises by using cost management theory, budget management theory and incentive theory. On the basis of defining the connotation and characteristics of the production cost budget guided by incentive, this paper puts forward the principle of making production cost budget guided by incentive, and constructs the production cost budget making mode based on incentive. Based on the actual cost data and operating situation of S Company, this paper makes an empirical analysis on the production cost budgeting model guided by incentives, and compares the results of budget preparation with that of traditional production cost budgeting. This paper reveals the significant advantages of the motivation-oriented production cost budgeting model in terms of incentive function, control function and standardization of the compilation process. In order to ensure the effective implementation of the motivation-oriented production cost budgeting model, this paper focuses on the accumulation and analysis of basic budget data. The concrete safeguard measures are put forward in the aspects of strengthening the basic work of production cost budget and implementing effective incentive mechanism.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275

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