BSAP目标成本管理模式改进
发布时间：2018-10-12 21:01
【摘要】：随着经济全球化和全球制造的出现,全球性竞争加快了市场的变化。企业只有创造出精良的产品质量和建立有竞争力的成本优势,方能在激烈的全球竞争中取得生存和发展空间。本文通过对BSAP目标成本管理的建立与推行作为实例,通过对其推行目标成本法过程与效果的详细剖析,深入揭示目标成本管理对企业的贡献与价值,并通过分析与评价,挖掘BSAP在目标成本管理实施过程中的经验与不足。 本文共分五个章节进行阐述。第一章与最后一章为论文的绪论与结论部分,中间的三章构成了论文的主体。 绪论部分主要介绍本文的选题目的,以及研究内容和研究方法。本文采用实证与理论相结合、定性分析与定量分析相结合等方法,主要针对BSAP工厂目标成本的设定,目标成本管理的实施过程等方面进行研究。 第二章节首先论述了目标成本的概念,简要介绍目标成本的基本原理及其实施步骤。其次,对目标成本管理理论进行介绍,主要包括目标成本管理的目的及方法；第三章节主要介绍BSAP的产品特点,实施目标成本管理的流程和管理方式,并对目标成本管理法在BSAP的实际应用进行分析与总结,并对于目标成本管理方法在BSAP的应用中存在的问题进行描述,第四章对于BSAP在目标成本管理过程中存在的问题提出改进意见。 结论部分主要对于本文的研究内容进行总结,限于字面与篇幅,以及研究的时间尚短,论文也存在很多不足之处需要加以改进。而且由于BSAP于2005年底建厂,目标成本管理实施过程较短,本文提出的建议是否有效,需有待时间检验。
[Abstract]:With the emergence of economic globalization and global manufacturing, global competition has accelerated the changes in the market. Only by creating excellent product quality and establishing competitive cost advantage can the enterprise gain survival and development space in the fierce global competition. Through the establishment and implementation of BSAP target cost management as an example, through the detailed analysis of the process and effect of implementing target cost management, this paper reveals the contribution and value of target cost management to enterprises, and through analysis and evaluation. Explore the experience and shortcomings of BSAP in the implementation of target cost management. This paper is divided into five chapters. The first and last chapters are the introduction and conclusion of the thesis, and the middle three chapters constitute the main body of the thesis. The introduction part mainly introduces the purpose of this paper, as well as the research content and research methods. In this paper, the combination of empirical and theoretical methods, qualitative analysis and quantitative analysis are used to study the target cost setting of BSAP factory and the implementation process of target cost management. In the second chapter, the concept of target cost is discussed, and the basic principle and implementation steps of target cost are briefly introduced. Secondly, it introduces the theory of target cost management, including the purpose and method of target cost management, the third chapter mainly introduces the product characteristics of BSAP, the process and management mode of implementing target cost management. The practical application of target cost management method in BSAP is analyzed and summarized, and the problems existing in the application of target cost management method in BSAP are described. In the fourth chapter, some suggestions are put forward to improve the problem of BSAP in the process of target cost management. The conclusion part mainly summarizes the research content of this paper, limited to the literal and space, and the research time is still short, the paper also has a lot of deficiencies to be improved. Since BSAP was set up at the end of 2005 and the implementation process of target cost management is relatively short, it is necessary to test whether the proposal in this paper is effective or not.
【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】：F275.3
[Abstract]:With the emergence of economic globalization and global manufacturing, global competition has accelerated the changes in the market. Only by creating excellent product quality and establishing competitive cost advantage can the enterprise gain survival and development space in the fierce global competition. Through the establishment and implementation of BSAP target cost management as an example, through the detailed analysis of the process and effect of implementing target cost management, this paper reveals the contribution and value of target cost management to enterprises, and through analysis and evaluation. Explore the experience and shortcomings of BSAP in the implementation of target cost management. This paper is divided into five chapters. The first and last chapters are the introduction and conclusion of the thesis, and the middle three chapters constitute the main body of the thesis. The introduction part mainly introduces the purpose of this paper, as well as the research content and research methods. In this paper, the combination of empirical and theoretical methods, qualitative analysis and quantitative analysis are used to study the target cost setting of BSAP factory and the implementation process of target cost management. In the second chapter, the concept of target cost is discussed, and the basic principle and implementation steps of target cost are briefly introduced. Secondly, it introduces the theory of target cost management, including the purpose and method of target cost management, the third chapter mainly introduces the product characteristics of BSAP, the process and management mode of implementing target cost management. The practical application of target cost management method in BSAP is analyzed and summarized, and the problems existing in the application of target cost management method in BSAP are described. In the fourth chapter, some suggestions are put forward to improve the problem of BSAP in the process of target cost management. The conclusion part mainly summarizes the research content of this paper, limited to the literal and space, and the research time is still short, the paper also has a lot of deficiencies to be improved. Since BSAP was set up at the end of 2005 and the implementation process of target cost management is relatively short, it is necessary to test whether the proposal in this paper is effective or not.
【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】：F275.3
【参考文献】
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1 李赞;张t榯，
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