中国国有企业成本管理问题研究

发布时间：2018-11-17 18:29

【摘要】：中国国有企业在其发展过程中，遇到了各种各样的问题，其中成本管理成为各种问题之首，这主要是因为成本管理的成败决定了国有企业在竞争激烈的市场中能否生存。为了国有企业能够认清自身的不足、扬长避短，更好的发展，本文对国有企业成本管理方面的问题进行了分析论述。首先，本文对成本管理的基本理论进行了概述，打下文章的理论基础。基本理论主要包括作业成本管理理论、产品生命周期成本理论、成本规划理论、战略成本管理理论和全面成本管理理论。其次，总结了近年来中国国有企业在成本管理过程中出现的普遍问题，并对其产生的原因及危害进行了简要分析。主要有成本管理意识依旧不强、成本管理系统性不强、成本管理内部控制不健全、成本管理方法落后、成本管理信息缺乏真实性、存在严重的短期行为、缺少科技创新激励机制和分工过细以及机构复杂等。这些问题的产生有管理层面的因素，也有职工层面的因素。要想彻底解决这些问题，，减少其对国有企业的危害，就要提出具有针对性的解决方法。再次，文章还总结了美国、日本等部分发达国家的国有企业成本管理的各自特点，提出了其适用、值得我国国有企业借鉴的成功经验。主要有更新成本管理理念、强化策略成本管理、重视成本管理的事前控制、在生产经营中加强价值链的管理以及提高预防能力。最后，文章提出了相应问题的解决对策。主要有改善经济市场建设、建立成本管理责任制、树立现代成本管理观念、加强全员成本管理意识、运用科学的成本管理方法和手段、完善成本管理体制、整合工作流程和组织结构以及加大科技创新力度。成本管理关系到国有企业各个细节，不仅仅只是商品的成本，所以要全面统筹规划。成本管理对降低国有企业经营过程中产生的成本，增强自身竞争力，促进国有企业在社会中发挥更大的作用具有重要的意义。
[Abstract]:In the course of its development, Chinese state-owned enterprises have encountered various problems, among which cost management has become the first of them. This is mainly because the success or failure of cost management determines whether state-owned enterprises can survive in the competitive market. In order that state-owned enterprises can recognize their own shortcomings, exploit their strengths and avoid weaknesses, and develop better, this paper analyzes and discusses the problems in cost management of state-owned enterprises. First of all, this paper summarizes the basic theory of cost management and lays the theoretical foundation of the article. The basic theories include activity-based cost management theory, product life cycle cost theory, cost planning theory, strategic cost management theory and total cost management theory. Secondly, this paper summarizes the common problems in the process of cost management of Chinese state-owned enterprises in recent years, and briefly analyzes the causes and harm of the problems. The main reasons are that the consciousness of cost management is still weak, the system of cost management is not strong, the internal control of cost management is not perfect, the method of cost management is backward, the information of cost management is lack of authenticity, and there are serious short-term behaviors. Lack of scientific and technological innovation incentive mechanism and division of labor as well as institutional complexity and so on. These problems have the management level factor, also have the staff level factor. In order to solve these problems thoroughly and reduce the harm to state-owned enterprises, it is necessary to put forward targeted solutions. Thirdly, the paper also summarizes the characteristics of cost management of state-owned enterprises in some developed countries, such as the United States, Japan and other developed countries, and puts forward its application, which is worthy of the successful experience of state-owned enterprises of our country. It mainly includes renewing the concept of cost management, strengthening the strategy cost management, paying attention to the prior control of the cost management, strengthening the management of the value chain in production and management, and improving the ability of prevention. Finally, the paper puts forward the corresponding solution to the problem. It mainly includes improving the construction of economic market, establishing the responsibility system of cost management, setting up the concept of modern cost management, strengthening the consciousness of the whole staff cost management, using scientific methods and means of cost management, perfecting the system of cost management. Integration of work processes and organizational structures and increased scientific and technological innovation. Cost management is related to all details of state-owned enterprises, not only the cost of commodities, so we should plan as a whole. Cost management plays an important role in reducing the cost of state-owned enterprises, enhancing their own competitiveness and promoting the state-owned enterprises to play a greater role in the society.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F276.1

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