陕西明德集团成本构成与控制研究

发布时间：2018-01-10 06:05

本文关键词：陕西明德集团成本构成与控制研究　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的发展，我国成本管理改革也在不断发展，一方面，管理人员在成本管理观念上己经发生了很大变化，不仅能够根据西方国家成功的经验对自身改造，而且在学习的过程中也总结了一些适合自己企业的特有的方法;另一方面，成本管理控制方法已经深入到企业的各个环节，全过程、全系统、全员成本管理已经在很多企业中广为使用。然而，我国企业目前在成本控制中依然面临大量的问题，，比如，由于缺少合理的员工培训制度导致员工的学习能力较低、由于缺少合适且恰当的成本分摊方法而导致制造费用分摊不合理，由于缺少明确的成本控制机制导致制造成本不能有效控制等。因此，能否切实解决这些问题仍然是企业研究中的一个重大理论和现实问题。在以陕西明德企业生产的LED产品进行案例分析时发现：由于受传统成本管理理念的影响，高新技术企业的成本管理存在着诸多的认识误区，给高新技术企业进行战略成本管理带来一系列的问题和挑战。各研究者在深入分析造成我国高新技术企业现状的原因后，制定了基于高新技术企业成本控制的优化方案。
[Abstract]:With the development of our market economy, the reform of cost management in our country is also in constant development, on the one hand, management personnel in the concept of cost management has changed a lot, not only according to the successful experience of western countries for their own transformation, but also in the learning process also summarizes some specific methods for their own business; on the other hand, the cost management and control methods have been deep into all aspects of the enterprise, the whole process of the whole system, full cost management has been widely used in many enterprises. However, Chinese enterprises in the cost control is still facing a lot of problems, for example, due to the lack of reasonable employee training system leads to employees learning ability is low, the manufacturing cost allocation is not reasonable due to the lack of suitable and appropriate cost allocation method, due to the lack of a clear cost control mechanism to cause the manufacturing cost can not be effectively Therefore, it is still a major theoretical and practical problem in enterprise research to solve these problems.
In case analysis in Shaanxi Mingde production of LED products: influenced by the traditional concept of cost management, cost management of high-tech enterprises, there are a lot of the misunderstanding, the strategic cost management has brought a series of problems and challenges to the high-tech enterprises. The research in depth analysis of the reasons for the present situation of high technology enterprises in China, making the optimization scheme of high-tech enterprises based on cost control.

【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F406.7

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