TW企业实施班组成本管理的应用研究

发布时间：2018-03-09 09:53

本文选题：精细化　切入点：班组成本管理　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国家电网、电站建设的快速发展，变压器制造行业生产厂家快速增多，造成变压器行业产能过剩，市场竞争日趋激烈。降低产品生产成本，保持企业生产运营的良好态势成为各变压器企业提升核心竞争力的关键。目前我国生产制造企业大多采用传统成本核算方法，注重成本核算但对成本管理、成本控制与成本分析工作关注力度不够。在成本管理方面，调整目前的成本管理模式，推进班组成本管理，将成本核算工作体系化、精细化，建立完整的产品成本数据库，使成本信息在满足基本核算需要的同时，更有利于加强企业内部各项成本的管控工作，，对深入进行成本分析，寻求公司面向成本的设计创新点和产品制造过程中的成本控制点提供依据，对深入挖掘和增强公司管理创新能力具有十分重要的意义。本文首先阐述了班组成本管理的研究背景及研究意义，并对国内外关于精细化成本管理的研究现状进行了简要介绍。然后，通过对班组成本管理内容的介绍，描述成本发生过程的各环节，详细论述班组成本管理体系的构建过程,进而找到班组成本管理的关键点，同时也有助于发现成本管理过程中存在的问题，切实达到对成本的过程管理和控制。再次，结合TW企业内某一车间实施班组成本管理的案例，描述班组成本管理的构建过程，并对在调查分析过程中发现的问题进行分析，提出解决对策，进而对在TW企业推行班组成本管理的可行性及影响进行说明。本文结合TW企业的实际情况，构建班组成本管理体系并分析其实践思路，对生产制造企业的成本管理工作具有一定的参考价值。
[Abstract]:With the rapid development of the national grid, the construction of the power plant, transformer manufacturing industry manufacturers increased rapidly, causing overcapacity in the transformer industry, market competition is becoming increasingly fierce. To reduce the production cost of the products, maintain a good situation for the enterprise operation become the key to the core competitiveness of the enterprise rises. The transformer manufacturing enterprises in China still use the traditional cost accounting method but, pay attention to cost accounting of cost management, cost control and cost analysis of inadequate attention. In terms of cost management, adjust the current cost management mode, promote team cost management, the cost accounting system, fine, establish complete database of product cost, make the cost information to meet the basic accounting needs at the same time, the cost is more conducive to strengthening internal control work, for further cost analysis, seeking for cost The innovations in the design and manufacture process of the cost control points provide a basis for further mining and has very important significance to enhance the ability of management innovation. This paper first describes the research background and research significance of team cost management, introduced in domestic and abroad about the fine cost management research status. Then, the team cost management content, the link cost description process, discusses the construction team cost management system, and then find the key points of team cost management, but also helps to find out the problems existing in the process of cost management, to achieve the process of cost management and cost control. Thirdly, combined with TW the enterprise in a workshop of the implementation team cost management case, describes the construction team cost management process, and in the investigation and analysis of the problems found in the process of Analysis and countermeasures are put forward, and the feasibility and effect of the implementation of team cost management in TW enterprise are described. According to the actual situation of TW company, the construction team cost management system and analyses its practical ideas, has a certain reference value for the manufacturing enterprise's cost management.

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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