电子废弃物战略成本管理研究

发布时间：2018-01-10 12:31

本文关键词：电子废弃物战略成本管理研究　出处：《江苏科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：电子废弃物不仅浪费资源，而且严重污染环境，给企业造成实际和潜在的成本负担。在有色金属等资源供需矛盾的今天，加强电子废弃物成本管理，不仅提高资源利用率、减少能源消耗、创造社会效益和环境效益，而且能够给企业带来巨大的经济利益和良好的企业声誉。首先，，本文深入研究国内外有关电子废弃物成本管理相关理论，分析不同的管理行为对电子废弃物成本构成的影响，确定电子废弃物成本管理目标、方法和原则，并详细介绍战略成本管理原理，对企业进行价值链分析和战略成本动因分析，确立实施电子废弃物战略成本管理的步骤；其次，通过分析电子废弃物成本管理现状和成因，指出从战略高度去解决电子废弃物成本管理的问题；再次，结合作业成本法构建包括成本分析识别、成本规划预算、作业成本核算、成本控制、绩效评价、成本循环改进、成本保障措施的具有内在逻辑关系的电子废弃物战略成本管理框架，并依托SAP系统进行了全面系统的设计；最后，通过案例研究针对G公司实施战略成本管理框架。理论上，本文构建了基于作业成本核算的具有内在逻辑的战略成本管理框架，不仅能够准确核算企业电子废弃物成本，还有利于改善企业管理；实践上，本文旨在帮助相关企业对电子废弃物成本和成本管理形成正确的认识，并给出了依托SAP系统实施电子废弃物战略成本管理框架的方法。
[Abstract]:Electronic wastes not only waste resources, but also seriously pollute the environment, resulting in actual and potential cost burden to enterprises. In the non-ferrous metals resources supply and demand contradiction today, strengthen the cost management of electronic wastes. It can not only improve the utilization of resources, reduce energy consumption, create social and environmental benefits, but also bring huge economic benefits and good reputation to enterprises. First of all, this paper deeply studies the related theories of electronic waste cost management at home and abroad, analyzes the influence of different management behavior on the cost composition of electronic waste, and determines the cost management goal of electronic waste. Methods and principles, and detailed introduction of strategic cost management principle, value chain analysis and strategic cost driver analysis of enterprises to establish the implementation of e-waste strategic cost management steps; Secondly, by analyzing the current situation and causes of e-waste cost management, the paper points out that the problem of e-waste cost management should be solved strategically. Thirdly, the construction of activity-based costing includes cost analysis and identification, cost planning budget, activity-based costing, cost control, performance evaluation, cost cycle improvement. The strategic cost management framework of electronic waste with inherent logic relation is used in the cost guarantee measures, and the overall and systematic design is carried out based on the SAP system. Finally, through the case study for G company to implement strategic cost management framework. Theoretically, this paper constructs a strategic cost management framework with inherent logic based on activity-based costing. It can not only accurately calculate the cost of electronic wastes, but also improve the management of enterprises. In practice, this paper aims to help related enterprises to form a correct understanding of the cost and cost management of e-waste, and gives a method to implement the strategic cost management framework of e-waste based on SAP system.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6;F713.2

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