钢铁行业上市公司成本行为分析

发布时间：2018-03-31 15:56

本文选题：成本行为　切入点：钢铁行业　出处：《大连海事大学》2014年硕士论文

【摘要】：钢铁是国家重要的工业原料,是国民经济支柱产业的重点,在国家产业链条里,钢铁行业占据重要地位。我国钢铁工业发展迅速,但在高速发展的同时,钢铁行业也面临着各种各样的问题。行业发展质量亟需提升,整体布局调整缓慢,相关能源和环境的要求提高,行业中各企业自主创新能力不强。从钢铁行业的自身发展来看,企业成本居高不下,利润发展空间受阻,已经成了影响钢铁行业继续发展的重要阻碍。近年来金融危机的蔓延,严重影响中国钢铁行业的可持续发展。当今金融风险不断加剧,研究重点集中在如何控制钢铁行业发展过程中的成本水平,从而进一步提高钢铁行业盈利能力,为钢铁行业的进一步发展创造良好空间。在传统的成本管理过程中,一般关注有形成本的发生以及管理,而忽略无形成本对企业绩效的影响。本文结合钢铁行业发展特点,提出成本行为这一概念,动态的、系统的分析钢铁行业成本变化趋势,得出以下结论：钢铁行业的管理费用居高不下；钢材价格下降,成本上升是造成成本上升的最主要原因；钢铁行业资产规模盲目增家,造成折旧攀升；营业成本居高不下；钢铁行业资产负债率地,原因是负债增加,财务费用上升。文章选用分析研究数据为中国钢铁53家上市公司的2008年-2013年的企业资产负债表与利润表数据,在此数据基础上,分析钢铁行业成本变化趋势,并选用宝钢股份、鞍钢股份两个具有行业代表性的企业进行具体实例分析。结合定量分析和定性分析方法,通过数据分析,认为钢铁行业成本管理存在较为严重的成本问题,这,为钢铁行业进行成本管理提供了明显的方向,对钢铁行业进行成本管理与提高利润有着重要的意义。
[Abstract]:Iron and steel is the important industrial raw material of the country and the key point of the pillar industry of the national economy. In the national industrial chain, the steel industry occupies an important position. China's iron and steel industry is developing rapidly, but at the same time it is developing at a high speed. The iron and steel industry is also facing various problems. The quality of industry development needs to be improved, the overall layout adjustment is slow, the requirements of related energy and environment are raised, and the independent innovation ability of various enterprises in the industry is not strong. The high cost of enterprises and the hindrance of profit development have become an important hindrance to the continuous development of steel industry. In recent years, the spread of financial crisis has seriously affected the sustainable development of China's steel industry. Nowadays, the financial risks are getting worse, so the research focuses on how to control the cost level in the development of the steel industry, so as to further improve the profitability of the steel industry. In the process of traditional cost management, we usually pay attention to the occurrence and management of tangible cost, but ignore the influence of intangible cost on enterprise performance. Put forward the concept of cost behavior, dynamic, systematic analysis of the iron and steel industry cost change trend, draw the following conclusions: steel industry management costs remain high, steel prices decline, cost rise is the main cause of cost rise; Blind increase in the size of the steel industry assets, resulting in depreciation climb; operating costs remain high; steel industry asset-liability ratio, due to increased debt, financial costs rise. This paper selects the analysis and research data as the data of the balance sheet and income statement of 53 listed companies of China Iron and Steel Company from 2008 to 2013. On the basis of the data, the paper analyzes the trend of cost change in the steel industry, and selects Baosteel shares. Two representative enterprises of Anshan Iron and Steel Co., Ltd are analyzed by concrete examples. Combining quantitative analysis and qualitative analysis, through data analysis, it is concluded that there are serious cost problems in cost management of iron and steel industry. It provides a clear direction for the iron and steel industry to carry on the cost management, and has the important significance to the iron and steel industry to carry on the cost management and to raise the profit.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.31

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