苏州法森公司成本控制研究

发布时间：2018-03-23 13:39

本文选题：成本控制　切入点：成本管理　出处：《吉林大学》2017年硕士论文

【摘要】：随着经济环境的巨大变化,如何降低成本日益成了无论是大公司还是中小企业日益关心的问题。不可否认,在全球经济发展的今天,中小企业的成本控制与研究问题得到了关注,但是想要在激励的市场竞争中站稳脚,还是有诸多问题需解决。如何控制成本,提升企业的竞争力,一直值得我们深入思考和研究,要实现既定目标,就要在站在战略的高度对成本进行分析。首先,本文通过分析法森公司的成本控制现状,指出了其在成本控制中的的问题,主要是研发只注重产品性能,但忽视了产品经济性,采购环节价格偏高且没有做到供应链上所有涉及部门参与其中去控制采购成本,销售环节忽视市场的分析定位。公司ERP软件落后,不能满足成本精细核算管理的需求。其次,对苏州法森公司的现状分析后,从研究开发与市场前端环节开始,再到原物料采购成本控制的实施,企业人工成本的控制落实,制程中的成本控制,改进成本核算方法、ERP系统的完善、降低损耗成本等多个方面,指出了提升成本控制水平的措施。结合公司生产特点,以价值链理论为铺垫,运用价值工程的理论,经过战略定位分析,为法森公司的成本控制制定了适合自身的方案。最后,战略成本管理的实施,是管理成本的非常重大的创新,亦是挑战传统成本的一种新模式,诸多方案贯彻实行下去后,保障措施是不可或缺,法森公司又陆续推行了如积极推行企业产权改革,强化企业成本管理理念,明确责任,划分责任,落实责任,完善费用成本控制体系,积极转变财务职能等一系列的保障措施,确保成本控制的措施能正真落实到位。通过分析法森公司成本控制方案落实之后的情况,为对完善公司成本控制制度,提高成本控制的有效性,提供了参考和帮助。成本控制是企业永恒的话题,如果根据企业自身的特点,摸索出适合自身的成本控制方式尤为重要。成本管理又需要全员参与,不仅需要管理者从战略高度通盘考虑,打破旧的理念,在每个决策中体现成本控制理念、财务思维模式,而且需要每名基层员工积极参与,让基层员工也具有成本控制意识,让员工知道每个个体都在消耗企业资源,都是企业的成本控制单位。如何提高基层员工的成本控制意识,调动每个员工的积极性,参与各项成本控制活动,发挥其智慧和热情,值得每个管理者深思。通过本文对成本控制的应用方案的论述,说明有效的成本管理不仅可以提高企业的利润率,更重要的是可以提高企业的活力,提升其市场竞争力。
[Abstract]:With the great changes in the economic environment, how to reduce costs has become a growing concern for both large companies and small and medium-sized enterprises. There is no denying that today with the development of the global economy, The cost control and research of small and medium-sized enterprises have been paid attention to, but if we want to stand firm in the market competition of incentive, there are still many problems to be solved, how to control the cost and enhance the competitiveness of the enterprise, It is worth our deep thinking and research all the time. In order to achieve the established goal, we must analyze the cost from the strategic height. Firstly, this paper points out the problems in cost control by analyzing the current situation of cost control of Sen Company. The main reason is that R & D only pays attention to product performance, but neglects product economy, the price of purchasing link is on the high side and does not do all the departments involved in the supply chain to participate in to control the purchasing cost. The sales link ignores the market analysis and positioning. The company's ERP software is backward and can not meet the needs of fine cost accounting management. Secondly, after analyzing the current situation of Suzhou Fasson Company, it starts with the research and development and the front end of the market. Then to the implementation of raw material purchasing cost control, the implementation of enterprise labor cost control, the cost control in manufacturing process, the improvement of cost accounting method and the perfection of ERP system, the reduction of loss cost, etc. This paper points out the measures to improve the level of cost control. Based on the characteristics of production, the theory of value chain, the theory of value engineering and the analysis of strategic orientation, a suitable scheme for cost control of Farsen Company is made. The implementation of strategic cost management is not only a very important innovation of management cost, but also a new model challenging traditional cost. In addition, Fasson has been carrying out a series of safeguards such as actively implementing enterprise property rights reform, strengthening the concept of enterprise cost management, defining responsibilities, dividing responsibilities, implementing responsibilities, perfecting the cost cost control system, and actively changing financial functions, etc. In order to improve the cost control system and improve the effectiveness of cost control, we can ensure that the measures of cost control can be put into effect. It provides reference and help. Cost control is an eternal topic for enterprises. It is particularly important to find out the appropriate cost control methods according to the characteristics of enterprises. It is not only necessary for managers to consider from a strategic perspective, break through the old ideas, and reflect the idea of cost control and the mode of financial thinking in every decision, but also for every grass-roots employee to participate actively, so that the grass-roots staff can also have a sense of cost control. Let the staff know that each individual is consuming enterprise resources and is the cost control unit of the enterprise. How to improve the cost control consciousness of grass-roots employees, arouse the enthusiasm of each employee, participate in various cost control activities, give play to their wisdom and enthusiasm, Through the discussion of the application scheme of cost control, it is shown that effective cost management can not only improve the profit rate of enterprises, but also enhance the vitality of enterprises and enhance their market competitiveness.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.84;F406.72

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