M保险公司后援支持成本多维度分析模式研究

发布时间：2018-03-07 09:01

本文选题：多维度分析　切入点：成本分析　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：后援支持中心是对企业内部具有相对独立性的业务单位的后台服务职能进行重新整合,建立统一的平台,向各业务单位提供后台服务以降低企业的后台服务运行成本,提高运作效率和风险集中控制的组织形式。后援支持成本主要是后援服务过程中产生的管理及运营成本,包含人力成本、办公费用、职场费用等。后援支持成本的特点是服务的组织单位较多,成本归属较为复杂。由于成本产生的复杂性,且后援成本的分摊结果会影响各分支机构的利润情况,故成本分摊规则的合理性、准确性尤为重要。后援支持成本的多维度分析是依托管理会计体系建设,通过不同的视角、层级、方位对成本进行挖掘、分析。多维度的指标可以根据企业经营分析的需要而设定,可以是不同的单一维度,也可以是单一维度派生的组合维度。M公司的成本分析原来仅有分支机构这样一个维度,改进后的成本分析维度已经扩展到分支机构、渠道、产品、客户等多个维度。成本多维度分析的基础是企业管理会计体系的建设,作业成本法的应用使多维度成本分摊更科学、更准确。多维度的成本分析可以为成本管理提供更多的决策支持。成本信息合理细分至多种维度有助于实现内部精细化管理和绩效评价,有助于企业资源的优化配置和调整,有助于支持外部差异化渠道、产品、客户营销策略。本论文为案例分析型论文,以成本的多维度分析模式研究为主线,从M保险公司的管理会计体系建设为研究出发点,将理论分析与实践情况进行充分结合,重点介绍了M公司以分支机构、渠道、产品、客户等多个维度建立的后援支持中心成本分析系统,对该体统建设实施前后的差异进行分析比较,总结了M保险公司多维度成本分析方案的先进性,并提出了进一步优化的建议。多维度分析对企业识别优质客户、权衡产品定价、确定营销策略、开展经营分析、进行业绩考核和评价提供了全方位的支持。同时,多维度分析在行业中还处于起步探索阶段,受到技术、内部管理要求等因素的影响,实际分析的准确性和实用性还有待于逐步的探索和完善。希望本文为成本的多维度分析模式的进一步推广应用提供借鉴和参考。
[Abstract]:The back-up support center is to reintegrate the background service function of the business unit with relative independence within the enterprise, establish a unified platform, and provide the background service to each business unit in order to reduce the running cost of the background service of the enterprise. The cost of backup support is mainly the management and operation cost in the process of backup service, including labor cost, office cost, etc. The characteristics of the cost of backup support are that there are more organizational units of service, and the cost attribution is more complex. Because of the complexity of the cost, and the result of the allocation of the cost of backup will affect the profit situation of each branch, Therefore, the rationality and accuracy of the cost allocation rules are very important. The multi-dimensional analysis of the cost support is based on the construction of the management accounting system and excavates the cost through different perspectives, levels and positions. Analysis. Multi-dimensional indicators can be set according to the needs of business analysis, can be different single dimension, or can be a single dimension derived from the combination dimension. M company cost analysis originally only a branch such a dimension, The improved cost analysis dimension has been extended to branches, channels, products, customers, etc. The basis of cost multi-dimensional analysis is the construction of enterprise management accounting system, and the application of activity-based costing makes multi-dimensional cost allocation more scientific. More accurate. Multi-dimensional cost analysis can provide more decision support for cost management. The reasonable subdivision of cost information into multiple dimensions is helpful to realize internal fine management and performance evaluation, and to optimize the allocation and adjustment of enterprise resources. It is helpful to support the external differentiation channels, products and customer marketing strategies. This paper is a case study paper, with the cost of multi-dimensional analysis model as the main line, from the M insurance company management accounting system construction as the starting point of the study, Combining the theory analysis with the practice, the paper introduces the cost analysis system of the backup support center established by M Company in many dimensions, such as branch, channel, product, customer and so on. This paper analyzes and compares the differences before and after the implementation of the system construction, summarizes the advanced nature of the multi-dimensional cost analysis scheme of M insurance company, and puts forward some suggestions for further optimization. At the same time, multi-dimensional analysis is still in the initial stage of exploration in the industry, which is influenced by technology, internal management requirements and other factors. The accuracy and practicability of practical analysis need to be explored and perfected step by step. It is hoped that this paper can be used as a reference for the further promotion and application of the multi-dimensional cost analysis model.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F840.4;F842.3

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