CK生物产业公司成本管理流程改进研究

发布时间：2018-01-16 06:03

本文关键词：CK生物产业公司成本管理流程改进研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：市场经济体制下,企业是参与市场竞争的主体,而企业流程管理又与企业的发展密切相关。企业所处的行业不同、所处的发展阶段不同,企业的流程管理重点、目标也会有所不同,但是,无论企业属于哪个行业、处于哪个发展阶段,都需要其建立完善的流程管理体系,这是提升企业核心竞争力、促进企业可持续发展目标实现的必然要求。企业的成本管理可以分为不同的层次,根据企业成本管理的目标、出发点,一般可将企业成本管理分为战略性成本管理、策略性成本管理以及经营性成本管理等三种类型,在当前激烈的市场竞争环境下,任何企业要想占据竞争的有利位置,都必须要优化企业成本管理,这就需要我们广大的企业管理者必须要根据企业所属的行业、所处的发展阶段灵活地选择成本管理策略,以为企业的发展、核心竞争力的提升奠定坚实的基础。本文中,以CK生物产业公司作为研究对象,以目标成本管理理论、战略成本管理理论、流程再造理论等相关理论作为理论指导,研究、分析企业成本管理流程改进问题。文中以查阅文献法、问卷调查法、案例分析法等作为主要的研究方法,在揭示该公司目前成本管理流程方面存在的突出问题的基础上,对该公司成本管理流程进行了改进、优化设计,并提出了促进成本管理流程方案实施的制度保障、组织保障、文化保障以及人力资源保障,这对降低CK生物产业公司生产运营成本、规范CK生物产业公司的流程管理以及促进CK生物产业公司战略发展目标的顺利实现具有一定的现实意义。
[Abstract]:Under the system of market economy, enterprises are the main body in the market competition, and business process management and enterprise development are closely related. In which the enterprises of different industries, different stage of development, process management of key enterprises, the goal will be different, but both companies which belong to the industry, in which development phase the need to establish processes, improve the management system, which is to enhance the core competitiveness of enterprises, promote the inevitable requirement of the sustainable development of enterprises. To realize the goal of enterprise cost management can be divided into different levels, on the basis of enterprise cost management objectives, the general can be divided into enterprise cost management strategic cost management, strategic cost management and operating cost management and other types of three, in the current fierce competition in the market environment, any enterprise wants to occupy a favorable position in competition, all enterprises must optimize The management, which requires the majority of our enterprise managers must according to the industry, stage of development flexibility in the choice of cost management strategy, thought that the development of enterprises, and lay a solid foundation to enhance the core competitiveness. This paper, based on CK Bio Industry Company as the research object, the target cost management theory and the strategic cost management theory, process reengineering theory as the theoretical guidance, research, analysis of enterprise cost management process improvement problem. In this paper the method of literature, questionnaire survey method, as the main research method of case analysis, based on the problems revealed the company existing cost management processes on the in the process of cost management of the company has been improved, optimization design, and put forward the promotion of system security, the implementation of cost management process of organizational security, cultural security and human Resource protection is of practical significance for reducing the production and operation cost of CK bioindustry company, regulating the process management of CK bioindustry company and promoting the successful realization of the strategic development goal of CK biological industry company.

【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】：F426.72;F406.7

【相似文献】