大连DSC公司成本管理研究

发布时间：2018-09-17 20:20

【摘要】：随着经济全球化和科学技术的进步,社会经济环境和企业内部经营环境都发生了重大变化。企业生存与发展面临着极大的压力。当前企业面临的重要课题是如何加强成本管理在企业中的作用,如何打造出企业自身的成本竞争优势。越来越多的企业已经逐渐意识到必须转变传统的成本管理理念和方法,只有以较低的成本、良好的服务、优秀的品牌、快速的反应才能在竞争中立于不败之地。本文在认真查阅国内外相关成本管理方面的著作、学习掌握现代先进成本管理理论和方法的基础上,以大连DSC公司为研究对象,首先通过对DSC公司成本管理的现状进行分析,找出了DSC公司成本管理存在的主要问题有三个：第一、成本管理方法单一、体系不清；第二、成本分析不能及时准确；第三、成本管理缺乏奖惩机制。其次,针对成本管理方面存在的问题,提出了DSC公司如何把成本管理体系进一步完善、如何在企业内部建立全员成本管理的提案制度、如何通过成本企划的加强达到设计成本降低,以及实施战略采购降低采购成本、完善标准成本管理加强生产过程成本控制、完善成本考核奖励机制等措施。通过以上措施的推行,有望使DSC公司成本管理水平得以显著提升,促使企业经济效益保持持续、稳定地增长。本文基于实际对DSC公司成本管理改善方案及其实施效果进行了有针对性的研究和分析,相信研究成果对其他制造企业成本管理有一定借鉴意义。
[Abstract]:With the economic globalization and the progress of science and technology, great changes have taken place in the social economic environment and the internal business environment. The survival and development of enterprises are under great pressure. At present, the important task facing enterprises is how to strengthen the role of cost management in enterprises and how to create the cost competitive advantage of enterprises themselves. More and more enterprises have gradually realized that it is necessary to change the traditional cost management concepts and methods. Only with low cost, good service, excellent brand and quick response can they be in an invincible position in the competition. On the basis of studying and mastering the modern advanced cost management theories and methods, this paper takes Dalian DSC Company as the research object, and analyzes the current situation of cost management in DSC Company. There are three main problems in cost management of DSC Company: first, the cost management method is single, the system is not clear; second, the cost analysis is not accurate in time; third, the cost management lacks the reward and punishment mechanism. Secondly, aiming at the problems existing in cost management, the paper puts forward how to improve the cost management system and how to establish the proposal system of full staff cost management in DSC company. How to reduce the design cost by strengthening the cost planning, how to reduce the purchasing cost by implementing the strategic procurement, how to perfect the standard cost management, how to strengthen the cost control of the production process, and how to perfect the reward mechanism of the cost assessment and so on. Through the implementation of the above measures, it is expected that the cost management level of DSC will be significantly improved, and the economic benefits of enterprises will be sustained and steadily increased. Based on the practice, this paper has carried on the targeted research and the analysis to the DSC company cost management improvement plan and its implementation effect, believed that the research result has the certain reference significance to the other manufacturing enterprise cost management.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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