制造业企业成本控制有效性的研究

发布时间：2018-05-12 01:29

本文选题：制造业 + 成本控制　；参考：《哈尔滨商业大学》2013年硕士论文

【摘要】：随着市场经济的发展,制造业正面临着日趋激烈的国内和国际竞争。如何合理有效地进行企业成本控制,已成为企业生存和发展的关键。制造业是我国的传统产业,在国民经济和社会发展中具有非常重要的地位,它对促进国民经济的增长、缓解就业压力等具有十分重要的意义。与此同时,制造业也是我国众多产业中较为脆弱的一项,更容易受到诸如国内紧缩的货币政策,国际市场日益匮乏的需求,以及欧盟债务危机的影响。中国制造业的优势是成本,但成本管理的优势反而不在中国。制造业要想继续保持中国制造的在世界范围内的领先优势,最终走出全球性经济危机,实现成功转型,必须坚定不移地继续致力成本控制。针对目前制造业在主体错位,缺乏控制机制；重点不清晰,缺乏针对性；只强调成本节约,缺乏对效率的提升等方面存在的问题,提出制造业要在日趋激烈的竞争中求得生存、取得发展,要有针对性地加强成本控制,要将现代国外先进的成本控制经验引进我国制造业,通过与国内制造业比较成功的成本控制案例相结合找到解决制造业问题的方法。本文通过对制造业企业成本控制有效性的研究,分析了制造业企业成本控制的问题及成因分析,通过对制造业企业成本控制模型的构建及实证分析,得出了相应的改进性措施。文章共分六大部分。第一章为绪论。内容包括研究的背景、国内外研究现状、研究内容和方法等,这些构成了论文整体的基本框架。第二章是论文的相关理论介绍部分。首先介绍了论文涉及到的相关概念,然后阐述了论文的相关理论,形成了论文研究的理论基石。第三章介绍了制造业企业成本控制现状和存在问题。主要包括制造业发展现状,以及制造业在研发环节、生产环节、营销服务环节等存在问题。第四章主要介绍了制造业企业成本控制存在问题的成因分析。第五章是实证分析部分。通过相应指标的选取,模型的构建,进行了相关模型的检验及结果的分析。第六章是政策提出部分。依据上文所提出问题,模型的分析检验得出了对应的相关措施。
[Abstract]:With the development of market economy, manufacturing industry is facing increasingly fierce domestic and international competition. How to control the enterprise cost reasonably and effectively has become the key to the survival and development of the enterprise. Manufacturing industry is the traditional industry of our country, which plays a very important role in the development of national economy and society. It is of great significance to promote the growth of national economy and relieve the pressure of employment. At the same time, manufacturing is one of the most vulnerable industries in our country, which is more vulnerable to the influence of monetary policy such as domestic tightening, the increasingly scarce demand in international market and the debt crisis of the European Union. The advantage of Chinese manufacturing industry is cost, but the advantage of cost management is not in China. If the manufacturing industry is to continue to maintain the world leading edge made in China, finally emerge from the global economic crisis, and achieve a successful transformation, it must unswervingly continue to work on cost control. In view of the problems existing in the current manufacturing industry, such as the dislocation of the main body, the lack of control mechanism, the lack of focus and pertinence, the emphasis on cost saving and the lack of promotion of efficiency, it is pointed out that the manufacturing industry should survive in the increasingly fierce competition. In order to achieve the development, we should strengthen the cost control pertinently, introduce the advanced cost control experience of modern foreign countries into our manufacturing industry, and find out the solution to the manufacturing problem by combining it with the successful cost control cases of the domestic manufacturing industry. Based on the study of the effectiveness of cost control in manufacturing enterprises, this paper analyzes the problems and causes of cost control in manufacturing enterprises, and through the construction and empirical analysis of cost control model of manufacturing enterprises, obtains the corresponding improvement measures. The article is divided into six parts. The first chapter is the introduction. The contents include the background of the research, the current research situation at home and abroad, the research contents and methods, which constitute the basic framework of the whole paper. The second chapter is the related theory introduction part of the thesis. Firstly, the related concepts are introduced, then the related theories of the thesis are expounded, which forms the theoretical foundation of the thesis. The third chapter introduces the current situation and existing problems of cost control in manufacturing enterprises. It mainly includes the current situation of manufacturing industry, and the problems in R & D, production and marketing service. The fourth chapter mainly introduces the causes of the cost control problems in manufacturing enterprises. The fifth chapter is the empirical analysis part. Through the selection of the corresponding indicators and the construction of the model, the test and the analysis of the results of the relevant models are carried out. The sixth chapter is the policy proposal part. According to the above questions, the corresponding measures are obtained by the analysis and test of the model.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F424

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