业晖国际有限公司成本控制改进研究

发布时间：2018-05-02 13:29

本文选题：成本控制 + 成本战略定位　；参考：《兰州大学》2014年硕士论文

【摘要】：营利是企业的本质要求,“节支”经常被认为和“增收”一样是企业实现利润的重要途径。传统的成本控制目标主要集中在成本降低方面,包括标准成本法和预算控制等,其工作核心是“节约、节俭和节省”。麦尔斯(L.D.Miles)的价值工程法(VE)、库珀(Robin Cooper)和卡普兰的“成本多动因”研究成果为成本的系统管理开启了新的思路,逐步培育形成了成本效益观念,支配着现代企业成本控制的方法体系。服装产业是一些国家和地区的支柱产业,关系到社会劳动力的就业、国家外汇收入等。该产业全球化程度极高,各地服装企业在国际市场上采用各种各样手段竞相血拼。国外同行控制着上游的布料织造开发和下游的服装设计,在市场上存在强有力的品牌效应,中国的服装产业在着眼于打造世界品牌同时必须调整成本战略,改进完善企业成本控制的方法体系。业晖国际有限公司是一家比较典型的外贸服装制造公司,于九十年代中期由三家国企在香港共同投资设立,主要经营生产来自美国市场的针织、服装订单。当时国内纺织品出口还受配额限制,公司率先在海外建立生产基地,形成了特有的国内供料海外生产的模式,在1999-2005年期间一度非常辉煌。在2007年之后市场环境发生了巨大的变化,原有的海外生产基地不断裁撤。公司一时懵懂无从及时经营策略,目睹业绩一路下滑。到目前为止,公司还有国内及约旦两个生产基地,经营压力特别是成本控制压力巨大。本人现在负责业晖国际有限公司的生产经营,经过深入的调查论证,认为有效控制企业成本是公司可持续发展的唯一出路。本文以业晖国际有限公司成本控制现状作为研究对象,搜集整理了大量的文献资料,努力学习现代企业成本控制的理论方法和其他企业的先进经验,分析公司成本控制存在的问题,将公司成本战略调整定位为增长型战略中的低成本战略,分别从总体成本构成和单个产品成本构成进行了11项价值活动分析,找到了影响公司成本的三个关键结构成本驱动因素和四个关键执行成本驱动因素,从成本构成比例上明确了需要改进的三个成本控制环节,提出了相应的改进措施及其保障要求。有关改进方案实施一年多来,业晖国际有限公司取得了很好的经济效益,企望本文研究成果对于其他企业成本控制工作能够有一定的参考价值。
[Abstract]:Profit is the essential requirement of the enterprise. "Saving money" is often considered as an important way to achieve profits as "increasing income". The traditional cost control targets mainly focus on the cost reduction, including the standard cost method and budget control. The core of the work is "economize, thrift and save". The value project of L.D.Miles is the core of the cost control. Law (VE), Cooper (Robin Cooper) and Kaplan's research results of "cost multiple drivers" have opened new ideas for the system management of cost, and gradually nurture the concept of cost and benefit, which dominates the method system of modern enterprise cost control.
The garment industry is a pillar industry in some countries and regions, which is related to the employment of the social labor force and the national foreign exchange income. The industry has a high degree of globalization, and the clothing enterprises in various parts of the world compete in various ways in the international market. The foreign counterparts control the cloth weaving and development of the upstream and the clothing design of the lower reaches, and in the market There is a strong brand effect. In view of building a world brand, China's clothing industry must adjust the cost strategy and improve the method system for improving the cost control of the enterprise.
Industry Hui International Co., Ltd. is a typical foreign trade garment manufacturing company. In the mid 90s, it was established by three state-owned enterprises in Hongkong. It mainly engaged in the production of knitting and clothing orders from the United States market. At that time, the domestic textile exports were limited by quotas. The company took the lead in establishing production bases abroad. The model of domestic supply of overseas production was once brilliant in 1999-2005 years. After 2007, the market environment changed greatly and the original overseas production base was discrescent. The company was ignorant of the strategy and witnessed a decline in performance. So far, the company has two production bases in China and Jordan. The pressure of operating pressure, especially on cost control, is huge.
I am now in charge of the production and operation of the industrial Hui International Co., Ltd., through in-depth investigation and demonstration, that the effective control of enterprise cost is the only way out for the sustainable development of the company.
This paper takes the present situation of the cost control of khuhui International Limited as the research object, collects a lot of documents, tries to study the theoretical method of cost control of modern enterprises and the advanced experience of other enterprises, analyzes the problems in the cost control of the company, and positioning the company cost strategy as the low cost war in the growth strategy. 11 value activities are analyzed from the total cost composition and the cost composition of a single product. The three key cost driving factors and four key executive cost driving factors are found to affect the cost of the company. From the proportion of the cost, the three cost control links which need to be improved are clarified, and the corresponding improvement measures are put forward. Application and security requirements.
After more than one year of the implementation of the improved scheme, the industry Hui International Co., Ltd. has achieved good economic benefits. It is expected that the results of this paper can have a certain reference value for other enterprise cost control work.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.86;F275.3

【参考文献】