YZ医疗器械公司的作业成本管理研究

发布时间：2017-12-27 21:26

本文关键词：YZ医疗器械公司的作业成本管理研究　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：从改革开放至今,我国科学技术不断发展,生产效率逐渐提高,促进了我国制造业的迅猛发展。但是随着经济市场的发展,竞争也越来越激烈,医疗器械制造产业要想在市场中获得发展,就必须注重自身竞争力的提升,必须要全面降低产品生产成本。但是传统的成本计算和审核方法已经不适应快速发展的制造业,尽管在劳动密集型产业或者间接费用所占比例较小时误差不大,但是针对具有较大的间接费用比例的项目中,产品成本的计算误差较大,从而对产品的准确定价带来影响。利用作业成本法可以有效克服传统成本计算法中存在的费用误差的问题,同时可以实现对传统不可控的间接费用的有效控制。本文首先对作业成本法进行介绍,对比分析了作业成本法与传统的成本核算方法之间的区别。然后以成本动因作为自变量,对未来作业的间接成本进行有效预测,可以提升成本动因的优劣判断的优势。在对医疗器械企业的生产数据进行分析的过程中,引入作业成本法,发现该方法可以有效克服传统成本核算方法的缺陷,提升产品成本信息的准确性。本文选择YZ医疗器械公司作为研究对象,结合作业管理原理,对医疗器械作业流程图进行分析和描绘,利用作业分析的方式实现作业链的优化,选定产品生产中的关键作业,实现不增值作业量的减少甚至消除,最终实现了产品定价策略的优化,为医疗器械产品提供了科学合理的降价空间。通过数据统计分析发现,作业管理方案可以明显提升企业的产品生产数量和客户的满意度,同时企业的生产效率和成本控制的目标也得以实现。
[Abstract]:Since the reform and opening up, our country's science and technology have been developing continuously, and the production efficiency has been improved gradually, which has promoted the rapid development of our manufacturing industry. But with the development of the economic market, the competition is more and more intense. If the medical device manufacturing industry wants to develop in the market, we must pay attention to the improvement of our competitiveness, and we must reduce the production cost in an all-round way. But the traditional cost calculation and audit method has not adapt to the rapid development of the manufacturing sector, although for labor-intensive industries or indirect cost ratio is small but has little error, the larger proportion of indirect costs of the project, the product cost calculation error, which affect the accurate pricing of products. The activity-based costing method can effectively overcome the cost error existing in the traditional cost calculation method, and realize the effective control of the traditional uncontrollable indirect costs. This paper first introduces the activity-based costing, and compares the difference between the activity-based costing and the traditional method of cost accounting. Then the cost drivers are used as independent variables to predict the indirect costs of future jobs, which can improve the advantages and disadvantages of the cost drivers. In the process of analyzing the production data of medical device enterprises, the activity-based costing method is introduced. It is found that this method can effectively overcome the shortcomings of traditional cost accounting methods and improve the accuracy of product cost information. This paper chooses YZ medical equipment company as the research object, combined with the principle of operation management, analysis and description of the medical device operation process, optimize operation chain using job analysis, the selected key operation in production, to achieve value-added operations amount to reduce or even eliminate, finally realizes the optimization of product pricing strategy. Offers a reasonable price space for medical products. Through data statistical analysis, it is found that operation management program can significantly improve the number of product production and customer satisfaction, and at the same time, the goal of production efficiency and cost control is also achieved.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4

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