日冲电子科技公司（昆山）成本管理研究

发布时间：2018-02-21 06:13

本文关键词： 成本管理成本控制成本分析财务分析与决策　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：成本管理是企业日常经营管理的核心工作,在企业的生存与发展过程中起着极为重要的作用。企业成本管理水平的好坏,对企业的影响也是不一样的,低水平的成本管理水平威胁企业的生存,影响企业的生产再扩大,对企业的可持续发展形成严重制约。很多企业只注重事后的成本核算,事前规划、事中成本控制、事后的成本分析并不重视,预算管理也只是粗略的估算。因此如何优化或该进成本管理体系以成为当今企业面临的一个重要课题。本文针对上述问题,以日冲电子公司的状况进行成本管理方面的研究。首先从理论上对成本管理理论进行了阐述和成本管理研究与分析的方法,并指出了传统的成本管理模式已不适应时代的发展,说明了传统企业成本管理模式给企业带来了不必要的损失及各种浪费,提出了以建立现代成本管理模式和成本分析、财务分析的重要性。其次以日冲电子公司的现状成本管理作为研究的背景,从预算制度管理、成本管理中的成本核算、成本分析、成本管控等方面详细说明了日冲电子公司成本管理现状及主要问题:预算形同虚设、粗放型成本管理、采购材料成本管理制度不健全、公司考核机制形同虚设、企业浪费现象严重。进而进一步分析了出现以上状况的原因:一方面从人的角度出发点来看是由于成本管理意识淡薄、各部门主管和普通员工成本管理方面的合作意识淡薄。另一方面从企业成本管理制度方面来看是由于预算制度不健全、成本分析体制不到位、成本责任制度的缺失、成本控制松散、风险控制体系不健全等共同造成的结果。最后,为解决日冲电子公司成本管理的不足,提出了企业的成本管理优化方案,从思想上和制度上全发位进行成本管理的改革,主要分四步走:第一,实施前的准备,成本管理思想的改变。第二,成本管理体制的改进,各部门参与的预算制度的建立,并对预算追踪分析,采购成本和设计成本的管控,可实现标准成本的建立,从源头控制成本。第三,建立绩效考核制度即增加管理者和员工的压力,又通过奖励来提高员工参与此成本管理的积极性。第四,将公司成堆枯燥无味的数字通过建立专业的财务分析与决策体系让高层管理者对企业的运营状况、成本管理状况、风险状况等一目了然,以便及时调整成本管理方面的不足针对性作出正确的决策和自上而下推动成本管理方面的改进措施。总之,本文通过日冲电子科技公司成本管理方法的研究到最后各项成本管理制度的建立,成本分析的完善,为企业管理层的决策行为提供制度上、文化上等方面的保障,达到以最低的成本实现最大的产出效益,从而最终为实现企业的战略目标提供坚实的基础。
[Abstract]:Cost management is the core work of daily management of enterprises, and plays an extremely important role in the process of survival and development of enterprises. The low level of cost management threatens the survival of the enterprise, affects the further expansion of the production of the enterprise, and seriously restricts the sustainable development of the enterprise. Many enterprises only pay attention to the cost accounting after the event, planning in advance, and cost control in the event. The cost analysis after the event is not paid much attention to and the budget management is only a rough estimate. Therefore, how to optimize or develop the cost management system has become an important issue facing the enterprises today. This paper studies the cost management of Richong Electronics Company. Firstly, it expounds the cost management theory and the methods of cost management research and analysis theoretically, and points out that the traditional cost management mode has not adapted to the development of the times. This paper explains that the traditional enterprise cost management mode brings unnecessary losses and various kinds of waste to the enterprise, and puts forward the establishment of the modern cost management model and cost analysis. The importance of financial analysis. Secondly, taking the current cost management of Richong Electronics Company as the background of the research, from the budget system management, cost accounting in cost management, cost analysis, The cost management and management of Richong Electronics Company are explained in detail: budget is virtual, extensive cost management, procurement material cost management system is not perfect, the company assessment mechanism is virtual, the cost management system of purchasing materials is not perfect, the evaluation mechanism of the company is virtual, and the cost management system of purchasing materials is not perfect. The enterprise waste phenomenon is serious, and further analyzed the reasons for the above situation: on the one hand, from the point of view of the human point of view, is because of the weak sense of cost management, On the other hand, from the aspect of enterprise cost management system, it is because the budget system is not perfect, the cost analysis system is not in place, and the cost responsibility system is missing. The cost control is loose, the risk control system is not perfect and so on. Finally, in order to solve the shortage of cost management in Ricong Electronics Company, the optimization scheme of cost management is put forward. The reform of cost management in ideological and institutional terms is mainly divided into four steps: first, preparation before implementation, changes in cost management thinking; second, improvement of the cost management system and establishment of the budget system in which various departments participate. And budget tracking analysis, procurement cost and design cost control, can achieve the establishment of standard costs, control costs from the source. Third, the establishment of performance appraisal system, that is, increase the pressure on managers and employees, And through incentives to improve the enthusiasm of employees to participate in this cost management. 4th, the company will be a pile of boring numbers through the establishment of a professional financial analysis and decision-making system to the senior management of the business operation, cost management situation, The risk situation is clear at a glance in order to timely adjust the deficiencies in cost management to make the right decisions and to promote top-down measures to improve cost management. Through the research of the cost management method of Richong Electronic Technology Company, the last cost management system is established and the cost analysis is perfected, which provides institutional and cultural guarantee for the decision-making behavior of the management of the enterprise. To achieve the lowest cost to achieve the maximum output benefits, thus ultimately to achieve the strategic objectives of the firm to provide a solid foundation.
【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】：F416.6;F406.72

【相似文献】