基于实时性的河南特耐成本管理系统的设计与实现

发布时间：2018-08-29 13:52

【摘要】：伴随着全球经济的快速发展和计算机软硬件技术的日趋成熟,计算机技术在现代企业中扮演越来越重要的角色。对于企业来讲,生产成本的耗用是衡量企业的管理水平和生产水平的一个标准,企业的盈利和亏损都与成本息息相关。在一般企业里都会成立专门的成本管理机构或者人员来统计每一次生产的详细信息,以便于抓住成本管理,优化管理流程,合理分配资源,可以最大限度挖掘企业的经济效益。河南特耐成本管理系统旨于抓住成本管理系统的细节,合理化构建成本管理系统。从生产过程的细节抓起,力求实时的还原成本消耗情况,做到及时、准确的产品核算,结合成本管理中的成本计划及各项国家指标、有关的法规,在此基础上防止浪费、降低成本,提高企业受益。具体来讲河南特耐成本管理系统主要工作有如下三点:1.特耐公司是一家传统的制造业公司,传统成本计算也是该企业的一个组成部分,为此传统的会计计算模式也是公司不可缺少的部分。将数据按期统计,通过对成本项目的归集、计算再分配到各项产品成本上。2.特耐公司根据生产的实际需求,按照给定时间内计算出成本的消耗情况。将生产数据通过人工或者实时的控制系统的方法传递到实时成本管理系统中,对人工和固定制造费用按天进行统计工时及生产详情。其中在变动制造费用的处理上,同样是按天统计,但是需要统计产品的数量进行换算。在所有数据统计完毕后,其处理模式是按天做处理,即成本管理实时处理模式。3.在成本计算原材料方面,对于传统成本计算和实时成本计算中原材料采取的方法都是加权平均法。在其处理上分期依旧是按照传统的模式进行计算,在实时处理的过程中会统计给定时间前一天的库存量、给定时间内的进货量和给定时间的消耗量进行实时计算原材料的成本。在传统成本管理的基础上将成本管理的实时思想添加到企业成本管理中,可以更好的获取成本实时的消耗情况,及时制定或改变相应的计划,实时思想制定的系统可以更好的监督企业运作,使得全员具有成本管理意识。结合管理需求,会计知识,计算机相应知识,做出一款适合于河南特耐公司的成本管理系统。
[Abstract]:With the rapid development of global economy and the maturation of computer software and hardware technology, computer technology plays a more and more important role in modern enterprises. For enterprises, the consumption of production costs is a standard to measure the management level and production level of enterprises. The profit and loss of enterprises are closely related to costs. In general enterprises, special cost management organizations or personnel will be set up to count the detailed information of each production, so as to grasp the cost management, optimize the management process, allocate resources reasonably, and excavate the economic benefits of the enterprises to the maximum extent. Henan Special cost Management system aims to grasp the details of cost management system and rationalize the construction of cost management system. Starting from the details of the production process, we will strive to reduce cost consumption in real time, to achieve timely and accurate product accounting, to combine cost plans in cost management and various national indicators, and relevant laws and regulations to prevent waste on this basis. Reduce the cost and increase the benefit of the enterprise. To be specific, the main work of Henan Special cost Management system is as follows: 1. Ternay Company is a traditional manufacturing company, traditional cost calculation is also a part of the enterprise, so the traditional accounting calculation model is also an indispensable part of the company. The data will be scheduled statistics, through the collection of cost items, the calculation of redistribution to the cost of each product. 2. 2. According to the actual production requirements, according to the given time to calculate the cost of consumption. The production data is transferred to the real time cost management system by manual or real time control system. The labor and fixed manufacturing costs are counted by the day and the production details are obtained. In the processing of variable manufacturing costs, it is also by day statistics, but need to count the number of products to be converted. After all the data statistics are finished, the processing mode is to do the processing according to the day, that is, the cost management real-time processing mode. 3. In terms of cost calculation raw materials, the traditional cost calculation and real-time cost calculation of raw materials are weighted average method. In the process of processing, it is still calculated according to the traditional mode. In the process of real-time processing, the inventory amount of the day before the given time, the quantity of goods purchased and the consumption of the given time are counted to calculate the cost of raw materials in real time. On the basis of the traditional cost management, the real-time cost management idea can be added to the cost management of the enterprise, which can better obtain the real time cost consumption, and make or change the corresponding plan in time. The real-time system can better supervise the operation of the enterprise and make the whole staff have the sense of cost management. Combined with management requirements, accounting knowledge and computer knowledge, a cost management system suitable for Henan Tenai Company is developed.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：TP311.52

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