H公司全面成本管理研究

发布时间：2018-04-12 20:25

本文选题：高新技术产业 + 成本核算　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着国内市场经济的快速发展,我国高新技术产业逐渐从蓬勃发展期进入到行业整合期,缺乏自我创新能力、研发及运营成本过高的高新技术企业逐渐被收购或者兼并,甚至被市场淘汰出局。在此背景下,高新技术企业对成本管控的关注日益加深,运用相应全面成本管理理论,结合企业自身发展情况,增强对作业流程的管控,通过全面的成本核算等激发企业管理人员、员工的工作热情,在保证产品质量不降低,公司生产运营正常的基础上,尽可能地降低企业成本,进而增加企业经济收益。所以,企业运用全面成本管理,对企业可持续健康发展、提高企业价值有着重要促进作用。H公司作为民营通信科技公司,专门从事生产和销售通信设备的工作,对网络传输以及无线终端产品等进行服务,并向全球通信运营商提供技术支持和产品服务,同时也为专业网络提供设备等硬件、软件服务。但是,H公司近几年倾向于拓展产业链,扩大生产规模与服务对象群体,对成本管理的关注度偏低,目前成本管理效率与水平远低于发达国家同类企业,成本管理方法、核算体系以及绩效考核机制均有待进一步提升,只有引进全面成本管理理论,将成本管理与人力资源管理紧密联系,才能更加有效地激发公司更高的生产与经营效益,企业营利效益提高才能够给予员工更好的物质与精神激励。因此,本文对H公司现阶段成本管理情况展开研究,针对存在的问题,提出实施全面成本管理的建议与对策。本文研究主要分为六个部分:第一部分,绪论。是对论文选题的研究背景和意义,国内外关于全面成本管理理论和实践研究现状、论文的研究框架、研究方法、目标以及创新点进行了详细阐释;第二部分,全面成本管理的理论框架。第三部分,高新技术企业全面成本管理的必要性与可行性分析;第四部分,H公司成本管理现状分析,结合H公司财务与成本数据,对目前H公司成本管理的现状、问题展开分析与研究;第五部分,H公司实施全面成本管理的对策建议。对H公司开展全面成本管理的总体设计理念进行阐述,并提出具体的建议;第六部分,结论。对本文的研究内容进行总结。
[Abstract]:With the rapid development of the domestic market economy, the high-tech industry of our country has gradually moved from the period of vigorous development to the period of industry integration, lacking the ability of self-innovation, and the high-tech enterprises whose R & D and operating costs are too high are gradually acquired or merged.Even eliminated by the market.Under this background, the high-tech enterprises pay more and more attention to the cost control, using the corresponding comprehensive cost management theory, combining the enterprise's own development situation, strengthen the control to the activity flow.Through the comprehensive cost accounting and so on, the enterprise managers and employees' work enthusiasm is stimulated, and on the basis of ensuring that the product quality is not reduced and the production and operation of the company is normal, the cost of the enterprise is reduced as far as possible, and then the economic benefits of the enterprise are increased.Therefore, the use of total cost management by enterprises plays an important role in promoting the sustainable and healthy development of enterprises and enhancing the value of enterprises. H, as a private communications technology company, specializes in the production and sale of communications equipment.It also provides technical support and product services to global communication operators, as well as hardware and software services such as equipment for professional networks.However, in recent years, the company has tended to expand the industrial chain, expand the production scale and service target groups, and pay less attention to cost management. At present, the efficiency and level of cost management are far lower than those of similar enterprises and cost management methods in developed countries.The accounting system and the performance appraisal mechanism need to be further improved. Only by introducing the theory of total cost management and connecting the cost management with the human resource management can we more effectively stimulate the higher production and management benefits of the company.Only by improving the profit benefit of the enterprise can the employees be given better material and spiritual encouragement.Therefore, this paper studies the current situation of cost management in H Company, and puts forward some suggestions and countermeasures to implement the total cost management in view of the existing problems.This paper is divided into six parts: the first part, introduction.It is a detailed explanation of the background and significance of the topic, the current situation of the research on the theory and practice of total cost management at home and abroad, the research framework, research methods, objectives and innovation points.The theoretical framework of total cost management.The third part is the necessity and feasibility analysis of the total cost management of high-tech enterprises, the fourth part is the analysis of the current situation of cost management in H Company, combining with the financial and cost data of H Company, the present situation of cost management in H Company.The fifth part is the countermeasures and suggestions of implementing total cost management.This paper expounds the overall design concept of H Company to carry out total cost management, and puts forward some concrete suggestions; part VI, conclusion.The research content of this paper is summarized.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.63

【参考文献】