W公司成本费用控制研究

发布时间：2018-05-16 09:34

本文选题：成本费用 + 成本控制　；参考：《江苏大学》2017年硕士论文

【摘要】：为适应日益激烈的市场环境,企业需要建立适合企业发展的成本费用控制,组织科学有效的成本控制体系将企业的效益提升到新的水平,最终使得企业获得竞争优势。目前,我国学术界对企业成本费用控制有关的理论研究较为重视,文献也较多。本文站在W公司——光通信制造行业中小企业的角度,来分析研究其成本费用控制,期望对目前成本费用控制的研究做出一定的补充,同时在实践层面上提出自己的建议。本文通过对W公司的成本费用控制研究,结合在企业中的实际调查分析找出W公司尚存在于成本管理中的主要问题,分析发生有关问题的原因,提出解决建议,通过改善成本费用控制系统,帮助W公司提高成本费用的管理水平,最终为其在市场中进一步取得竞争优势。W公司是本文的研究对象,通过实地考察W公司经营现状和详细分析W公司有关财务资料,仔细了解了W公司的所处的外部环境和企业内部环境如公司发展历史、生产经营状况、财务现状、成本控制状况等。然后,对W公司进行全面、系统的成本费用控制研究,发现W公司在成本费用控制中关键点所存在的问题,并找出问题形成的原因。最后,根据W公司成本费用控制中存在的问题,参考前人在成本管理中的理论经验,提出解决问题的措施和方法。本文对W公司进行了全面、系统的成本费用控制分析研究,克服了公司原先传统的成本管理理念中仅重视生产成本管理,而对生产经营中其他方面的成本费用控制重视不足。通过对企业财务信息和非财务信息的分析判断,对战略成本管理、生产成本控制、期间费用控制有了深入的了解和分析研究,发现了W公司在成本费用控制中目前所存在的一些问题,包括在成本规划、采购成本控制、生产成本控制和期间费用控制等几个关键方面所存在的一定的问题,研究范围包含了企业生产经营的全过程,涉及成本战略、采购、生产、销售成本等各个环节,在基于对W公司情况的定性和定量的研究分析上,针对具体问题具体分析,分别提出了如何制定适合W公司自身情况的成本战略规划、整合供应链资源、加强生产成本全过程管理、优化期间费用管理的建议。通过深入的分析研究,为W公司的成本费用控制提出改进建议和对策,希望对W公司和光通信行业中小企业的成本控制有一定的借鉴意义。
[Abstract]:In order to adapt to the increasingly fierce market environment, enterprises need to establish cost and cost control which is suitable for the development of enterprises. The scientific and effective cost control system will promote the efficiency of enterprises to a new level, and finally make the enterprises gain competitive advantage. At present, the academic circles of our country pay more attention to the theory of enterprise cost and expense control, and there are also many documents. From the angle of W company, the small and medium-sized enterprises of optical communication manufacturing industry, this paper analyzes and studies its cost control, expects to make a certain supplement to the current research on cost control, and at the same time puts forward its own suggestions on the practical level. Through the research on cost and cost control of W Company, combined with the actual investigation and analysis in the enterprise, this paper finds out the main problems existing in the cost management of W Company, analyzes the causes of the related problems, and puts forward some suggestions to solve them. By improving the cost control system, helping W Company to improve the management level of cost and cost, and finally to gain further competitive advantage in the market. W Company is the object of this paper. Through the on-the-spot investigation of W Company's current operating situation and detailed analysis of W Company's relevant financial information, the external and internal environments of W Company are carefully understood, such as the company's development history, production and operation status, and financial situation. Cost control, etc. Then, through the comprehensive and systematic research on cost and cost control of W Company, we find out the problems existing in the key points of cost and expense control of W Company, and find out the causes of the problems. Finally, according to the existing problems in cost and cost control of W Company, and referring to the previous theoretical experience in cost management, the paper puts forward some measures and methods to solve the problem. This paper makes a comprehensive and systematic analysis and research on cost control of W Company, which overcomes the fact that only production cost management is attached importance to in the traditional cost management concept of the company, but other aspects of cost control in production and operation are not paid enough attention to. Through the analysis and judgment of enterprise financial information and non-financial information, we have a deep understanding and analysis of strategic cost management, production cost control, and cost control during the period. Some problems existing in cost control of W Company are found, including some key problems in cost planning, purchase cost control, production cost control and period cost control, etc. The scope of the research includes the whole process of enterprise production and operation, including cost strategy, procurement, production, sales cost and so on. On the basis of qualitative and quantitative research and analysis of W company, the specific problems are analyzed concretely. The suggestions on how to make the cost strategy plan suitable for W company, integrate the supply chain resources, strengthen the whole process management of production cost and optimize the cost management during the period are put forward respectively. Through in-depth analysis and research, this paper puts forward some suggestions and countermeasures for cost control of W Company, hoping that it will be useful for the cost control of W Company and small and medium-sized enterprises in optical communication industry.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

【参考文献】