W公司研究院成本管理问题研究

发布时间：2018-06-30 05:39

本文选题：成本管理 + 作业成本法　；参考：《西北大学》2013年硕士论文

【摘要】：随着石油行业对外开放程度的提高和“走出去”战略的实施,石油企业面临的内部和外部环境日驱严峻,竞争压力逐步提升。在这样的形势下,石油企业要想生存并持续发展,就必须加强成本管理,以成本优势来提高市场占有份额。近年来,虽然石油企业一直在努力地学习国内外先进的成本管理经验,但是在成本控制和考评方面一直是成本管理的疑难问题,至今并没有建立出一种行之有效的成本管理体系。因此,对石油企业中研究机构进行研究,逐步优化其成本管理体系,对于石油企业具有重要的现实意义。本文以石油企业中的一个W公司研究院为主要研究对象,以成本管理理论和作业成本管理理论为主要依据,以W公司研究院现有的成本管理体系为基础,结合W公司研究院自身的生产科研流程和管理控制活动,对w公司研究院成本管理体系提出了优化构想。本文利用相关理论的知识,结合W公司研究院的生产业务流程,重点对其生产进行了作业划分,并在此基础上优化了主要由基于成本动因分析的弹性成本预算,成本核算和成本考评等方法构成的成本管理体系。本文结合成本管理体系,还提出了能够保障其顺利实施的措施和对策。通过本文优化后的W公司研究院的成本管理体系,是将成本管理理论、作业成本管理理论和当前企业的实际情况相结合的产物。它能够为w公司研究院的成本管理提供新举措和新方法,将成为企业管理提升的契机,将有利于提高企业的整体管理水平。但随着内外部环境和W公司研究院战略发展、体制改革等因素的不断变化,W公司研究院成本管理体系的设计仍有待于进一步优化。
[Abstract]:With the improvement of the petroleum industry's opening to the outside world and the implementation of the "going out" strategy, the internal and external environments faced by oil enterprises are increasingly severe, and the competitive pressure is gradually rising. In such a situation, if oil enterprises want to survive and develop continuously, they must strengthen cost management and increase market share by cost advantage. In recent years, although oil enterprises have been studying advanced experience in cost management at home and abroad, it has always been a difficult problem in cost control and evaluation. So far has not established an effective cost management system. Therefore, it is of great practical significance for petroleum enterprises to study the research institutions and optimize their cost management system step by step. This paper takes a W Company Research Institute in petroleum enterprises as the main research object, takes cost management theory and activity-based cost management theory as the main basis, and bases on the existing cost management system of W Company Research Institute. Combined with the production research process and management control activities of the research institute of W Company, this paper puts forward the optimized conception of the cost management system of the Research Institute of W Company. Based on the knowledge of relevant theories and the production process of W Company Research Institute, this paper focuses on the division of production activities, and on this basis, optimizes the flexible cost budget, which is mainly based on cost driver analysis. Cost accounting and cost assessment methods constitute the cost management system. Combined with the cost management system, this paper also puts forward some measures and countermeasures to ensure its smooth implementation. The cost management system of the research institute of W Company is a combination of cost management theory, activity-based cost management theory and the actual situation of the current enterprise. It can provide new measures and methods for the cost management of the research institute of w company, which will become the opportunity for the promotion of enterprise management, and will help to improve the overall management level of the enterprise. However, with the development of internal and external environment and the strategic development of W Company Research Institute, the design of cost management system of W Company still needs to be further optimized.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.22

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