XY公司责任成本管理方案设计

发布时间：2018-01-29 11:35

本文关键词： 责任成本责任中心可控成本　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：责任成本是一种以责任中心为对象计算的成本。它是考核评价各责任中心经营业绩和职责履行情况的一个重要方法。责任成本管理作为一种有效的成本控制手段，在很多企业应用已经取得了很好的效果，尤其是施工企业。在新的经济形势下，高新技术制造业在国民经济生活中的地位越来越重要，但是在目前的研究中，，高新技术制造企业的责任成本管理很少受人关注，本文将以XY锂电池隔膜生产企业为例研究责任成本管理的应用。本论文从责任成本管理理论出发，考虑锂电池隔膜制造业成本的特点，针对XY锂电池隔膜制造企业成本管理中出现的各种问题，并结合本人在XY锂电池隔膜制造业企业实习的经历，进行责任成本实施的案例分析，XY公司近年成本不断攀升，分析其原因主要是成本控制制度的缺乏，责任控制不到位，导致了公司很大程度上的浪费。基于此，本文提出了在XY公司构建责任成本管理体系的必要性，并详细阐述XY锂电池隔膜制造业企业责任中心的划分、责任成本预算的编制、责任成本的核算以及责任成本考核等。此外，本论文还对XY公司在实施责任成本管理中会遇到的责任中心划分、成本可控性分析和内部转移定价等关键问题进行了探讨，并给出了可能的解决措施。本论文希望通过研究为锂电池隔膜制造企业设计一套合理、可行的责任成本管理体系，给锂电池隔膜制造企业成本控制提供了参考，以使其达到降低企业成本，提高企业经济效益的目的。同时，企业应用责任成本管理也可以有效降低项目的无效成本，减少资源浪费，具有很高的社会意义。
[Abstract]:Responsibility cost is a kind of cost calculated with responsibility center as its object, and it is an important method to evaluate the performance and performance of each responsibility center. As an effective means of cost control, responsibility cost management is an effective means of cost control. . In the new economic situation, high-tech manufacturing industry in the national economic life more and more important, but in the current research. The responsibility cost management of high-tech manufacturing enterprises is seldom concerned. This paper will study the application of responsibility cost management in XY lithium battery diaphragm production enterprises as an example. Based on the theory of responsibility cost management and considering the characteristics of manufacturing cost of lithium battery diaphragm, this paper aims at various problems in the cost management of XY lithium battery diaphragm manufacturing enterprise. And combined with my experience in the enterprise of XY lithium battery diaphragm manufacturing practice, the case study of the implementation of responsibility cost analysis of the cost of XY company in recent years, the main reason is the lack of cost control system. Responsibility control is not in place, leading to a large degree of waste in the company. Based on this, this paper puts forward the necessity of building responsibility cost management system in XY company. And elaborate the division of the responsibility center of XY lithium battery diaphragm manufacturing enterprise, responsibility cost budget, responsibility cost accounting and responsibility cost assessment and so on. This paper also discusses the key issues such as responsibility center division, cost controllability analysis and internal transfer pricing encountered in the implementation of responsibility cost management in XY Company, and gives possible solutions. This paper hopes to design a set of reasonable and feasible responsibility cost management system for the lithium battery diaphragm manufacturing enterprise, and provide a reference for the lithium battery diaphragm manufacturing enterprise cost control. At the same time, the application of responsibility cost management can effectively reduce the invalid cost of the project and reduce the waste of resources, which has high social significance.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.72

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