DXY公司成本管理分析研究

发布时间：2018-04-10 17:28

本文选题：焊材制造业 + 成本管理　；参考：《西南财经大学》2013年硕士论文

【摘要】：市场经济和现代企业制度对企业成本管理提出了更高要求,建立系统全面、科学合理的成本管理体系对企业取得可持续的竞争优势、实现战略目标至关重要。本文以DXY公司为例,从成本管理现状出发分析我国传统国有工业企业成本管理现状及其存在的主要问题,并提出成本管理优化建议。 DXY公司是一家研究、生产和销售焊接材料的国有企业,随着企业改制上市以及经营环境的变化,企业传统的成本管理问题日渐显现。企业为了求生存、谋发展,必须进一步加强成本管理,提高成本管理水平。本文以DXY公司的成本管理为研究背景,从成本核算、人工成本、物资管理、成本考核、财务预算管理等方面详细分析其成本管理现状及主要问题：成本管理制度不健全、管理秩序比较混乱、部分领域处于“无人管”的真空状态、浪费现象比较严重等。接着分析了导致以上问题存在的主要原因：一方面由于公司管理粗放、全员成本意识淡薄,员工文化程度低、素质修养差,工作随意性强,成本控制不严,导致很多成本控制方案不能得到很好的贯彻执行；另一方面从成本管理体制来看,成本管理观念落后、成本管理方法陈旧、成本管理组织松散、成本核算手段落后等。并进一步针对DXY公司的成本管理提出目标成本逆向分解、构建责任成本管理任务等改进措施,并指出在改进措施中应遵循全面成本管理、责权利结合、成本最低化、集中统一与分散管理相结合、目标管理等原则。为确保改进方案有效实施,提出了DXY公司成本管理改进方案主要按三个步骤实施：第一,实施的准备。即全员具有成本意识。第二,建立和完善各种基础工作。即提供组织保障、疏通和完善各种业务流程、建立和完善核算和报销制度、推动成本信息化工作开展等。第三步,搭建好事前的预测、计划体系,事中的成本控制和成本核算体系,事后的成本考核和成本分析体系。最后得出结论：在当前内、外环境严峻形式下必须通过目标成本管理、责任成本管理等先进的成本管理方法对公司目前成本管理进行改进,改进方案需要认真贯彻执行,才能发挥改进作用,达到公司生存发展的目的。从而以期望本文的研究对整个焊材制造行业有一定的借鉴意义。
[Abstract]:Market economy and modern enterprise system put forward higher requirements for enterprise cost management. It is very important to establish a systematic, comprehensive, scientific and reasonable cost management system for enterprises to obtain sustainable competitive advantages and achieve strategic objectives.Taking DXY Company as an example, this paper analyzes the current situation of cost management of traditional state-owned industrial enterprises in China and its main problems, and puts forward some suggestions for optimizing cost management.DXY Corporation is a state-owned enterprise that researches, produces and sells welding materials. With the change of enterprise system and operation environment, the traditional cost management problem of enterprise becomes more and more obvious.In order to survive and develop, enterprises must further strengthen cost management and improve the level of cost management.This paper takes the cost management of DXY Company as the research background, analyzes the current situation and main problems of cost management in detail from the aspects of cost accounting, labor cost, material management, cost assessment, financial budget management and so on: the cost management system is not perfect.The management order is chaotic, some fields are in the vacuum state of "no one", the phenomenon of waste is serious, etc.Then it analyzes the main reasons that lead to the above problems: on the one hand, due to the extensive management of the company, the staff cost consciousness is weak, the staff's education level is low, the quality accomplishment is poor, the work is arbitrary, the cost control is not strict,On the other hand, from the cost management system, the cost management concept is backward, the cost management method is old, the cost management organization is loose, the cost accounting means is backward and so on.Furthermore, the paper puts forward some improvement measures for cost management of DXY, such as reverse decomposition of target cost, construction of responsibility cost management task and so on, and points out that the improvement measures should follow the overall cost management, the combination of responsibility and right, and the lowest cost.Integration of centralized and decentralized management, objective management and other principles.In order to ensure the effective implementation of the improvement scheme, the cost management improvement scheme of DXY Company is mainly implemented in three steps: first, the preparation for implementation.That is, the whole staff has a sense of cost.Second, establish and perfect all kinds of basic work.That is, to provide organizational support, to dredge and improve various business processes, to establish and improve accounting and reimbursement systems, and to promote the cost information work.The third step is to set up the forecast, plan system, cost control and cost accounting system, cost assessment and cost analysis system.Finally, it is concluded that in the present situation, the advanced cost management methods such as target cost management, responsibility cost management and so on must be adopted to improve the current cost management of the company.In order to play an improved role, to achieve the purpose of survival and development of the company.It is expected that the research in this paper can be used as a reference for the whole welding material manufacturing industry.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.72

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