哈局内燃机械厂成本管理改进研究

发布时间：2018-07-27 14:15

【摘要】：目前，我国各行各业的企业对如何加强成本管理，降低成本，提高企业竞争力都十分重视。企业在内部建立了一定的成本管理制度，建立健全各种财务管理制度，比如：成本核算制度、全面预算管理制度、业务招待费管理制度、差旅费借款及报销制度等。这些制度对成本内部控制活动进行明确的规定，对控制企业运营成本起到很好的约束作用。国务院撤销铁道部，成立铁路总公司，从而使铁路企业面临严峻的改革形式和挑战。作为铁路部门的传统企业，哈尔滨铁路局内燃机械厂为了适应市场经济，在竞争市场中生存发展，迫切需要加强企业管理，降低企业运营成本降，提升企业管理水平。因此，分析改进哈尔滨铁路局内燃机械厂成本内部控制，加强企业成本管理工作，具有十分重要的现实意义。本文首先介绍了研究的背景，阐明了研究意义，并对国内、外有关成本管理文献资料进行了回顾与综述，包括作业成本法等成本管理相关研究的综述；从基本现状与组织结构以及成本管理流程等方面介绍了哈尔滨铁路局内燃机械厂，并针对哈尔滨铁路局内燃机械厂成本管理具体流程，分析其成本管理存在的问题及其原因；进而，针对企业成本管理存在的问题，从成本预算、预算执行、成本核算、成本考核等方面分析并提出相应的改进措施；最后，从哈尔滨铁路局内燃机械厂内部管理环境方面，提出建立成本内部控制实施的保障机制，，从组织结构设置与职能划分、监督制度、激励制度、人才保障制度和技术保障制度等方面详细阐述了实施保障制度体系的构建，以促进成本内部控制的顺利实施。本文的研究可为哈局内燃机械厂建立完善的成本管理体系提供参考，同时也需要在实践中检验并加以完善。
[Abstract]:At present, enterprises in various industries in China attach great importance to how to strengthen cost management, reduce costs and improve the competitiveness of enterprises. The enterprise has established a certain cost management system, established and improved various financial management systems, such as: cost accounting system, comprehensive budget management system, business hospitality management system, travel loan and reimbursement system, and so on. These systems clearly regulate the internal cost control activities and play a good role in controlling the operating costs of enterprises. The State Council abolished the Ministry of Railways and set up the Railway Corporation, which made railway enterprises face severe reform forms and challenges. In order to adapt to the market economy and survive and develop in the competitive market, Harbin Railway Bureau, as a traditional enterprise of railway department, urgently needs to strengthen enterprise management, reduce the operating cost and improve the level of enterprise management. Therefore, it is of great practical significance to analyze and improve the internal cost control and strengthen the cost management of Harbin Railway Bureau. This paper first introduces the background of the research, clarifies the significance of the study, and reviews and summarizes the domestic and foreign related cost management literature, including activity-based costing and other related research on cost management. This paper introduces the internal combustion machinery factory of Harbin Railway Bureau from the aspects of basic status, organization structure and cost management flow, and analyzes the existing problems and causes of cost management in Harbin Railway Bureau. Then, aiming at the problems existing in enterprise cost management, the paper analyzes and puts forward the corresponding improvement measures from the aspects of cost budget, budget execution, cost accounting, cost assessment, etc. Finally, from the internal management environment of Harbin Railway Bureau's internal combustion machinery plant, This paper puts forward to establish the guarantee mechanism for the implementation of internal cost control, and expounds in detail the construction of the implementation security system from the aspects of organizational structure setting and function division, supervision system, incentive system, talent security system and technical security system, etc. To promote the smooth implementation of internal cost control. The research in this paper can provide a reference for establishing a perfect cost management system in Harbin Bureau of Internal Combustion Machinery Factory, and it also needs to be tested and perfected in practice.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.72

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