欣美电器公司精细化成本管理的应用研究

发布时间：2018-05-28 16:24

本文选题：欣美电器公司 + 成本　；参考：《华北电力大学》2014年硕士论文

【摘要】：随着我国国民经济的迅速发展,制造业作为我国国民经济的支柱产业,其地位逐年上升,特别是电器制造企业的兴起与发展,为我国经济及社会生活提供各种基础性和关键性的设备,已经成为国民经济必不可少的一个行业。在市场经济迅速发展的今天,制造业集生产、供应、销售为一体的格局逐渐形成。为了企业长期发展,成本管理成为重要课题之一。成本精细化管理的核心是对企业成本管理制度和管理流程的再造,将各方面的工作进行细化,实现成本的过程控制和管理,最大限度地降低企业的各项成本,从而实现企业效益的最大化。对于欣美电器来说,实施成本精细化管理则具有重要意义。为了加紧落实成套电器制造业企业财务集约化管理的工作部署,扎实推进标准成本体系建设与应用,建立科学、高效、有序的成本管理体系,保证公司全面协调可持续发展和整体战略的实现,本文基于成本精细化管理理念和方法,以欣美电器成本管理现状为例,探讨现行成本管理中存在的问题和困难,针对其现实需要,以期制定出合理的优化方案。文章首先分析了欣美电器公司企业成本构成与变动趋势,重点分析了企业生产成本的构成、变动以及影响因素,并进一步对材料成本进行了分析。发掘了企业成本管理存在的问题。在此基础上,设计了成本精细化管理的方案,针对重点成本项目分析其影响因素和可控程度,然后提出通过构建成本精细化管理职能体系与专职管理机构,来解决传统成本管理模式存在的各职能部门间缺乏联系、管理重点不同以及信息不对称等问题。深入研究建立了生产成本与材料采购成本这两项主要成本项目的精细化管理方案与流程,从成本精细化管理组织结构设计与操作职能设计方面具体分析了企业该如何进行成本精细化管理。从而在实例运用基础上进一步展示成本精细化管理在企业成本管理应用中的优越性和必要性。
[Abstract]:With the rapid development of our national economy, the status of manufacturing industry, as the pillar industry of our national economy, is rising year by year, especially the rise and development of electric appliance manufacturing enterprises. Providing all kinds of basic and key equipment for our country's economic and social life has become an indispensable industry of the national economy. In the rapid development of the market economy today, manufacturing production, supply, sales as one of the pattern gradually formed. For the long-term development of enterprises, cost management has become one of the important topics. The core of cost refinement management is to reengineer the enterprise cost management system and management process, to refine all aspects of work, to realize the process control and management of cost, and to minimize the cost of the enterprise. In order to maximize the benefits of enterprises. For Xinmei Electric, the implementation of cost refinement management is of great significance. In order to accelerate the implementation of the work plan of intensive financial management in the electrical equipment manufacturing enterprises, to promote the construction and application of the standard cost system, and to establish a scientific, efficient and orderly cost management system, To ensure the company's overall coordinated sustainable development and the realization of the overall strategy, this paper, based on the concept and method of cost refinement management, takes the current cost management situation of Xinmei Electric Appliance as an example to discuss the existing problems and difficulties in the current cost management. In view of its realistic need, the reasonable optimization scheme can be worked out. This paper first analyzes the composition and changing trend of the cost of Xinmei Electric Co., Ltd., focusing on the composition, variation and influencing factors of the production cost of the enterprise, and further analyzes the cost of materials. The problems of cost management in enterprises are explored. On this basis, the detailed cost management scheme is designed, and the influencing factors and controllable degree of the key cost items are analyzed, and then the function system of cost refinement management and the full-time management organization are proposed. To solve the traditional cost management model of the lack of links between the various functional departments, different management priorities and information asymmetry and so on. The detailed management scheme and process of the two main cost items, production cost and material purchase cost, have been established. From the aspect of cost fine management organization structure design and operation function design, this paper analyzes how to carry out cost fine management in enterprises. Therefore, the superiority and necessity of cost fine management in the application of enterprise cost management are further demonstrated on the basis of the application of examples.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.6

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