T公司卫生陶瓷制造的生产成本控制

发布时间：2018-05-01 01:02

本文选题：卫生陶瓷 + 成本控制　；参考：《东华大学》2014年硕士论文

【摘要】：伴随着市场竞争日益加剧,卫生陶瓷制造企业面临的竞争也越来越激烈,尤其是在金融危机和国家对卫生陶瓷产品的出口规制,都严重影响到卫生陶瓷企业的生存和发展。在这种宏观背景之下,各企业只有加大对成本控制的重视,在保证产品质量的前提下压缩生产成本,取得价格上的优势,才能使自身得到长足的发展。本文通过对卫生陶瓷T公司生产成本的计算和分析,设计了目标成本控制体系,以期寻找到有效降低生产成本的途径和方法。本文以目标作业成本管理和成本控制理论为基础,运用作业成本计量法对T公司的三类主要产品生产成本进行了系统深入的分析。首先,利用作业成本法计算公司当前的生产成本,将其与传统成本法计算出的生产成本进行对比分析,找出造成生产成本失真和差异的内在原因；然后,根据T公司目前的实际生产能力和技术水平,从成本预算系统、成本计算系统和责任评价考核系统三方面构建了T公司生产成本控制体系。通过本文的研究,为企业在目标成本和实际成本的计算方面提供了极具操作性的方法,同时本文关于生产成本管理系统的设计也为其他制造企业的生产成本控制管理提供了可控参考的框架结构。
[Abstract]:With the increasing market competition, sanitary ceramics manufacturing enterprises are facing more and more fierce competition, especially in the financial crisis and national export regulation of sanitary ceramics products, which seriously affect the survival and development of sanitary ceramics enterprises. Under this kind of macroscopic background, each enterprise must pay more attention to the cost control, compress the production cost under the premise of guaranteeing the product quality, obtain the advantage in the price, can make oneself get the considerable development. Based on the calculation and analysis of the production cost of Sanitary Ceramics T Company, the target cost control system is designed in order to find the way and method to reduce the production cost effectively. Based on the theory of objective activity-based cost management and cost control, this paper makes a systematic and in-depth analysis on the production cost of three main products of T Company by means of activity-based costing method. Firstly, the current production cost of the company is calculated by activity-based costing, and the production cost calculated by the traditional cost method is compared and analyzed to find out the internal causes of the distortion and difference of the production cost. According to the actual production capacity and technical level of T Company, the production cost control system of T Company is constructed from three aspects: the cost budget system, the cost calculation system and the responsibility evaluation system. Through the research of this paper, it provides a very operable method for the enterprise to calculate the target cost and the actual cost. At the same time, the design of the production cost management system in this paper also provides a controllable reference frame structure for other manufacturing enterprises to control the production cost management.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.721

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